1545-BH75 201804 Unified Agenda of Federal Regulatory and Deregulatory Actions 1545 Internal Revenue Service IRS 1500 Department of the Treasury TREAS Notice to Participants of Consequences of Failing to Defer Receipt of Qualified Retirement Plan Distributions; Expansions of Applicable Election Period and Period for Notices

These proposed regulations provide guidance to a participant of his or her right, if any, to defer receipt of an immediately distributable benefit and must also describe the consequences of failing to defer receipt of the distribution.

]]> Substantive, Nonsignificant Previously Published in The Unified Agenda Final Rule Stage No No Other 26 CFR 1 26 U.S.C. 7805 26 U.S.C. 411(a)-11 No NPRM and Notice of Public Hearing 10/09/2008 73 FR 59575 NPRM Comment Period End 01/07/2009 Notice of Public Hearing Cancellation 03/12/2009 74 FR 7021 Final Action 12/00/2018 REG-107318-08 Drafter attorney: Kathleen Herrmann (202) 317-6799 Reviewer attorney: Linda Marshall (202) 317-6700 Treasury attorney: NA CC:TEGE No None No No No Kathleen Herrmann 1545 Internal Revenue Service IRS 202 317-6799 855 604-6086 kathleen.j.herrmann@irscounsel.treas.gov 1111 Constitution Avenue NW., Washington DC 20224