1545-BN49 201804 Unified Agenda of Federal Regulatory and Deregulatory Actions 1545 Internal Revenue Service IRS 1500 Department of the Treasury TREAS Minimum Vesting Standards

The proposed regulations would provide an update to existing final vesting regulations that generally apply to tax qualified retirement plans under section 411(a) of the Internal Revenue Code and 29 U.S.C. 1053 and 1054. The proposed regulations would affect sponsors, administrators, participants, and beneficiaries of such plans.

]]> Substantive, Nonsignificant Previously Published in The Unified Agenda Proposed Rule Stage No No Other 26 CFR 1.411(a)-1 to 1.411(a)-10 26 U.S.C. 7805 26 U.S.C. 411 No NPRM 09/00/2018 REG-116340-14 (NPRM) Drafter attorney: Keith Kost (202) 317-6799 Reviewer attorney: Lauson Green (202) 317-6799 Treasury attorney: William Evans (202) 622-1332 CC:TEGE No Businesses None No No No No Keith Kost R. Attorney 1545 Internal Revenue Service IRS 202 317-6700 855 604-6086 keith.r.kost@irscounsel.treas.gov 1111 Constitution Avenue NW., Washington DC 20224