1545-BO82 201804 Unified Agenda of Federal Regulatory and Deregulatory Actions 1545 Internal Revenue Service IRS 1500 Department of the Treasury TREAS Hardship Distributions From 401(k) Plans

Regulatory action to modify the rules relating to hardship distributions from 401(k) plans.

]]> Substantive, Nonsignificant First Time Published in The Unified Agenda Proposed Rule Stage No No Fully or Partially Exempt 26 CFR 1.401(k)-1 26 U.S.C. 7805 6 U.S.C. 401(k) Statutory NPRM 02/09/2019 Bipartisan Budget Act of 2018 Section 41113 of the Bipartisan Budget Act of 2018, Pub. L. 115-123, requires the Secretary of the Treasury to modify 26 CFR 1.401(k)-1(d)(3)(iv)(E) not later than one year after the date of enactment of the Act. The Act was signed into law February 9, 2018. No NPRM 08/00/2018 REG-107813-18 (NPRM) Drafter attorney: Roger Kuehnle (202) 317-6349 Reviewer attorney: Joyce Kahn (202) 317-3346 Treasury attorney: Bill Evans (202) 622-1332 CC:TEGE No None No No No Roger Kuehnle S. 1545 Internal Revenue Service IRS 202 317-6349 roger.s.kuehnle@irscounsel.treas.gov 1111 Constitution Avenue NW., Washington DC 20224