1545-BH75 202310 The Regulatory Plan and the 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 provide that plan administrators must also describe to the participant the consequences of failing to defer receipt of the distribution.

]]> Substantive, Nonsignificant Previously Published in The Unified Agenda Long-Term Actions No No 26 CFR 1.411(a)-11 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 Second NPRM 12/00/2024 REG-107318-08 (NRM) Drafter attorney: Angel Carrington (202) 317-4148 Reviewer attorney: Linda Marshall (202) 317-6700 Treasury attorney: N/A CC:EEE No None No No No Angelique Carrington Attorney 1545 Internal Revenue Service IRS 202 317-4148 855 604-6086 angelique.v.carrington@irscounsel.treas.gov 1111 Constitution Avenue NW., Washington DC 20224