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TREAS/IRS RIN: 1545-BQ50 Publication ID: Spring 2025 
Title: Rules Relating to the Use of Electronic Media to Make Participant Elections and Spousal Consents  
Abstract:

These final regulations would provide rules relating to the use of electronic media to make participant elections and spousal consents.  Treasury and the IRS received comments on the NPRM, and a public hearing was held on April 11, 2023.

 
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: Deregulatory 
CFR Citation: 26 CFR 1.401(a)-21   
Legal Authority: 26 U.S.C. 7805    26 U.S.C. 401   
Legal Deadline:  None
Timetable:
Action Date FR Cite
NPRM  12/30/2022  87 FR 80501   
NPRM Comment Period End  03/30/2023 
Final Action  05/00/2026 
Additional Information: REG-114666-22 Drafting attorney: Arslan Malik (202) 317-4102 Reviewing attorney: Pamela R. Kinard (202) 317-6000 Treasury attorney: William Evans (202) 622-1332 CC:EEE
Regulatory Flexibility Analysis Required: Undetermined  Government Levels Affected: None 
Federalism: No 
Included in the Regulatory Plan: No 
RIN Data Printed in the FR: No 
Agency Contact:
Arslan Malik
Attorney
Department of the Treasury
Internal Revenue Service
1111 Constitution Avenue NW., Room 5422,
Washington, DC 20224
Phone:202 317-6700
Fax:855 604-6086
Email: arslan.malik@irscounsel.treas.gov