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TREAS/IRS

RIN: 1545-BK97

Publication ID: Fall 2014

Title: Contributions of an Employer Under a Plan That Does Not Meet the Requirements of Section 401(a); Application of Section 404(a)(5)
Abstract: Revision of section 1.404(a)-1 to amend the description of the types of plans to which section 404(a) applies. Revision of section 1.404(a)-12 to clarify deduction timing rules for funded and unfunded deferred compensation arrangements, including a special rule for funded plans where contributions are vested upon contribution.
Agency: Department of the Treasury(TREAS)	Priority: Substantive, Nonsignificant
RIN Status: Previously published in the Unified Agenda	Agenda Stage of Rulemaking: Proposed Rule Stage
Major: Undetermined	Unfunded Mandates: No
CFR Citation: 26 CFR 1.404(a)-1    26 CFR 1.404(a)-12
Legal Authority: 26 USC 7805    26 USC 404

Legal Deadline:  None

Timetable: Action Date FR Cite NPRM  03/00/2015

Additional Information: REG-114184-12 Drafting attorney: Michael B. Hughes (202) 317-5600 CC:TEGE
Regulatory Flexibility Analysis Required: No	Government Levels Affected: None
Federalism: No
Included in the Regulatory Plan: No
RIN Data Printed in the FR: No
Agency Contact: Michael B. Hughes Attorney Department of the Treasury Internal Revenue Service 1111 Constitution Avenue NW., Washington, DC 20224 Phone:202 317-4578 Email: michael.b.hughes@irscounsel.treas.gov