1545-BM58 202304 Unified Agenda of Federal Regulatory and Deregulatory Actions 1545 Internal Revenue Service IRS 1500 Department of the Treasury TREAS Nondiscrimination Relief for Closed Defined Benefit Plans

The proposed regulations would amend the existing section 401(a)(4) and section 401(a)(26) regulations applicable to certain defined benefit plans and defined contribution plans that provide additional benefits to a grandfathered group of employees to reflect modifications enacted by section 205 of the Setting Every Community up for Retirement Enhancement Act of 2019, Public Law 116-94 (SECURE Act).

]]> Substantive, Nonsignificant Previously Published in The Unified Agenda Proposed Rule Stage No No 26 CFR 1.401(a)(4)-2 26 CFR 1.401(a)(4)-3 26 CFR 1.401(a)(4)-4 26 CFR 1.401(a)(4)-8 26 CFR 1.401(a)(4)-9 26 CFR 1.401(a)(4)-12 26 CFR 1.401(a)(4)-13 26 CFR 1.401(a)(26)-1 ... 26 U.S.C. 7805 26 U.S.C. 401 No NPRM 01/29/2016 81 FR 4976 NPRM Comment Period End 04/28/2016 Second NPRM 12/00/2023 REG-125761-14 (Second NPRM) Drafter attorney: Diane Bloom (202) 317-6700 Reviewer attorney: Linda Marshall (202) 317-6700 Treasury actuary: Harlan Weller (202) 622-1001 CC:EEE No None No No No Diane Bloom S. Attorney-Advisor 1545 Internal Revenue Service IRS 202 317-4841 855 604-6086 diane.s.bloom@irscounsel.treas.gov 1111 Constitution Avenue NW., Room 5419, Washington DC 20224