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TREAS/IRS RIN: 1545-BJ83 Publication ID: Spring 2011 
Title: ●Requirements Relating To Pick-Up Arrangements Under Section 414(h)(2) 
Abstract: The proposed regulations would set forth the requirements of pick-up arrangements. The regulations would also provide guidance on the treatment of certain elections made under a pick-up arrangement. The proposed regulations would affect sponsors of, and participants and beneficiaries in, qualified plans eligible to establish a pick-up arrangement within the meaning of section 414(h)(2) of the Internal Revenue Code. 
Agency: Department of the Treasury(TREAS)  Priority: Substantive, Nonsignificant 
RIN Status: First time published in the Unified Agenda Agenda Stage of Rulemaking: Proposed Rule Stage 
Major: No  Unfunded Mandates: Undetermined 
CFR Citation: 26 CFR 1.401(k)    26 CFR 1.414(h)-1   
Legal Authority: 26 USC 7805    26 USC 414   
Legal Deadline:  None
Timetable:
Action Date FR Cite
NPRM  12/00/2011    
Additional Information: REG-135499-10 Drafting attorney: Pamela R. Kinard (202) 622-6060 Reviewing attorney: Lisa Mojiri-Azad (202) 622-6060 Treasury attorney: William Bortz (202) 622-1352 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:
Pamela R. Kinard
Attorney
Department of the Treasury
Internal Revenue Service
1111 Constitution Avenue NW., Room 4424,
Washington, DC 20224
Phone:202 622-6060
Fax:202 927-1851
Email: pamela.r.kinard@irscounsel.treas.gov