Assistant General Counsel for Regulatory Affairs

1212-AB58 202404 Unified Agenda of Federal Regulatory and Deregulatory Actions 1212 Pension Benefit Guaranty Corporation PBGC Request for Information – SECURE 2.0 Section 319 – Effectiveness of Reporting and Disclosure Requirements

The Department of the Treasury, the Internal Revenue Service, the Employee Benefits Security Administration of the U.S. Department of Labor, and the Pension Benefit Guaranty Corporation are publishing a Request for Information (RFI) to develop a public record for purposes of section 319 of the SECURE 2.0 Act of 2022. This RFI addresses the requirement that the agencies consult with participant and employer representatives and review the existing reporting and disclosure requirements for retirement plans under the Employee Retirement Income Security Act and the Internal Revenue Code applicable to each agency. Following this review, the agencies are to report to Congress by December 29, 2025, concerning the effectiveness of the reporting and disclosure requirements.

]]> Other Significant First Time Published in The Unified Agenda Prerule Stage No No Not Yet Determined P.L. 117-328, Division T, Section 319 No Request for Information 01/23/2024 89 FR 4215 Analyzing Comments 07/00/2024 No Undetermined No No No No 1545-BQ98 Related to 1210-AC09 Related to 1210 Employee Benefits Security Administration EBSA Joint 1545 Internal Revenue Service IRS Joint Hilary Duke Assistant General Counsel for Regulatory Affairs 1212 Pension Benefit Guaranty Corporation PBGC 202 326-4400 3839 duke.hilary@pbgc.gov 445 12th Street SW, WASHINGTON DC 20024