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TREAS/IRS RIN: 1545-BO98 Publication ID: Spring 2025 
Title: Guidance on the Timing of the Use or Allocation of Forfeitures in Qualified Retirement Plans 
Abstract:

The final regulations provide rules describing when forfeitures may be used or allocated in a qualified retirement plan. Treasury and the IRS received comments on the NPRM. 

 
Agency: Department of the Treasury(TREAS)  Priority: Substantive, Nonsignificant 
RIN Status: Previously published in the Unified Agenda Agenda Stage of Rulemaking: Final Rule Stage 
Major: No  Unfunded Mandates: No 
EO 14192 Designation: Not subject to, not significant 
CFR Citation: 26 CFR 1.401-7    26 CFR 1.401-1   
Legal Authority: 26 U.S.C. 401 and 7805   
Legal Deadline:  None
Timetable:
Action Date FR Cite
NPRM  02/28/2023  88 FR 12282   
Final Action  05/00/2026 
Additional Information: REG-122286-18 (Final) Drafter attorney: John Crockett (202) 317-4148 Reviewer attorney: Angel Carrington (202) 317-4148 Treasury attorney: William Evans (202) 622-1332 CC: EEE
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:
John Crockett
Attorney
Department of the Treasury
Internal Revenue Service
1111 Constitution Avenue NW.,, Room 4302,
Washington , DC 20224
Phone:202 317-4148
Fax:855 605-5282
Email: john.s.crockett@irscounsel.treas.gov