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TREAS/IRS | RIN: 1545-BJ83 | Publication ID: Fall 2015 |
Title: Requirements Relating to Pickup Arrangements Under Section 414(h)(2) | |
Abstract:
The proposed regulations would set forth the requirements of pickup arrangements. The regulations would also provide guidance on the treatment of certain elections made under a pickup arrangement. The proposed regulations would affect sponsors of, and participants and beneficiaries in, qualified plans eligible to establish a pickup arrangement within the meaning of section 414(h)(2) of the Internal Revenue Code. |
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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: No | Unfunded Mandates: Undetermined |
CFR Citation: 26 CFR 1.401(k) | |
Legal Authority: 26 U.S.C. 7805 26 U.S.C. 414(h)(2) |
Legal Deadline:
None |
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Timetable:
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Additional Information: REG-135449-10 Drafting attorney: William Gibbs (202) 317-4102 Reviewing attorney: Pamela R. Kinard (202) 317-4148 Treasury attorney: William Evans (202) 622-1332 CC:TEGE | |
Regulatory Flexibility Analysis Required: No | Government Levels Affected: Local, State, Tribal |
Federalism: Undetermined | |
Included in the Regulatory Plan: No | |
RIN Data Printed in the FR: No | |
Agency Contact: William D. Gibbs Attorney Department of the Treasury Internal Revenue Service 1111 Constitution Avenue NW., Room 4422, Washington, DC 20224 Phone:202 317-4102 Fax:855 604-6087 Email: william.d.gibbs@irscounsel.treas.gov |