1545-BR08 202404 Unified Agenda of Federal Regulatory and Deregulatory Actions 1545 Internal Revenue Service IRS 1500 Department of the Treasury TREAS Automatic Enrollment Requirements Under Section 414A

Proposed regulation implementing section 414A, as added by Pub. L. 117-328, Division T, sec. 101 (section 101 of the SECURE 2.0 Act), which generally requires that both a qualified cash or deferred arrangement described in section 401(k) and an annuity contract otherwise described in section 403(b) which is purchased under a salary reduction agreement meet certain automatic enrollment and automatic escalation requirements for employee contributions.

]]> Substantive, Nonsignificant First Time Published in The Unified Agenda Proposed Rule Stage No No 26 CFR 1.414A-1 (new) 26 U.S.C. 414A 26 U.S.C. 7805 No NPRM 10/00/2024 Drafter attorney: Christina Cerasale, (202) 317-4102 Reviewer attorney: Kara Soderstrom, (202) 317-6799 Treasury attorney: William Evans (202) 622-1332 REG-100669-24 (NPRM) CC:EEE No None No No No No 1545-BP81 Related to Christina Cerasale Marie Attorney 1545 Internal Revenue Service IRS 202 317-6087 855 604-6086 christina.m.cerasale@irscounsel.treas.gov 1111 Constitution Avenue NW, Room 4426, Washington DC 20224