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TREAS/IRS RIN: 1545-BK97 Publication ID: Spring 2016 
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: Completed Actions 
Major: No  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
Timetable:
Action Date FR Cite
Withdrawn  03/08/2016 
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