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TREAS/IRS RIN: 1545-BR11 Publication ID: Spring 2025 
Title: SECURE 2.0 Act Updates to Catch-up Contribution Rules Under Section 414(v) 
Abstract:

These final regulations will implement the changes to section 414(v) made by sections 109, 117, and 603 of the SECURE 2.0 Act. (Pub. L. 117-328, 136 Stat. 4459 (2022)). An NPRM was published in the Federal Register on January 13, 2025. Treasury and the IRS received comments on the NPRM, and a public hearing will be held on April 7, 2025.

 
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(k)-1    26 CFR 1.414(v)-1    26 CFR 1.414(v)-2 (new)    26 CFR 1.403(b)-3   
Legal Authority: 26 U.S.C. 414(v)(7)    26 U.S.C. 7805    Pub. L. 117-328, secs. 109, 117 and 603 (SECURE 2.0 Act)   
Legal Deadline:  None
Timetable:
Action Date FR Cite
NPRM and Notice of Public Hearing  01/13/2025  90 FR 2645   
NPRM Comment Period End  03/14/2025 
Public Hearing  04/07/2025 
Final Action  12/00/2025 
Additional Information: Drafter attorney: Jessica Weinberger, (202) 317-6349 Reviewer attorney: Kara Soderstrom, (202) 317-6799 Treasury attorney: William Evans, (202) 622-1332 REG-101268-24 (NPRM) CC: EEE
Regulatory Flexibility Analysis Required: No  Government Levels Affected: Federal 
Small Entities Affected: No  Federalism: No 
Included in the Regulatory Plan: No 
RIN Data Printed in the FR: No 
Related RINs: Related to 1545-BP81 
Agency Contact:
Jessica S. Weinberger
Attorney
Department of the Treasury
Internal Revenue Service
1111 Constitution Avenue NW, Room 4428,
Washington, DC 20224
Phone:202 317-6349
Email: jessica.s.weinberger@irscounsel.treas.gov