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TREAS/IRS | RIN: 1545-BK97 | Publication ID: Fall 2015 |
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 U.S.C. 7805 26 U.S.C. 404 |
Legal Deadline:
None |
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Timetable:
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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 |