1545-BQ70 202410 The Regulatory Plan and the Unified Agenda of Federal Regulatory and Deregulatory Actions 1545 Internal Revenue Service IRS 1500 Department of the Treasury TREAS Long-Term, Part-Time Employee Rules for Cash or Deferred Arrangements Under Section 401(k)

Regulation implementing section 112 of the SECURE Act (which requires that long-term, part-time employees be eligible to participate in cash or deferred arrangements) and certain related provisions of the SECURE 2.0 Act. An NPRM was issued on November 27, 2023. Treasury and the IRS received comments on the NPRM, and a public hearing was held on March 15, 2024. On May 17, 2024, Treasury and IRS held a Tribal consultation on the NPRM. The feedback received is under consideration and has informed the development of this rulemaking.

]]> Substantive, Nonsignificant Previously Published in The Unified Agenda Final Rule Stage No No 26 CFR 1.401(k)-5 26 U.S.C. 7805 Pub. L. 116-94, sec. 112 Pub. L. 117-328, secs. 125 and 401 No NPRM Comment Period End 01/26/2023 NPRM 11/27/2023 88 FR 82796 Public Hearing 11/27/2023 88 FR 82796 Final Action 03/00/2025 REG-104194-23 (Final) Drafter attorney: Kara Soderstrom (202) 317-6799 Reviewer attorney: Jason Levine (202) 317-6700 Treasury actuary: Harlan Weller (202) 622-1001 CC:EEE No Federal Local State Tribal No No No No 1545-BP81 Split from Kara Soderstrom Attorney 1545 Internal Revenue Service IRS 202 317-6799 855 604-6086 kara.m.soderstrom@irscounsel.treas.gov 1111 Constitution Avenue NW., Room 4422, Washington DC 20224