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TREAS/IRS RIN: 1545-BR14 Publication ID: Spring 2025 
Title: Regulations on Definition of Section 413(e) Plan  
Abstract:

Proposed regulation would provide guidance on whether employers that participate in a section 413(e) multiple employer plan have a common interest other than having adopted the plan, which is relevant in determining eligibility for the exception to the unified plan rule that generally applies to a section 413(e) multiple employer plan that does not have a pooled plan provider.  

 
Agency: Department of the Treasury(TREAS)  Priority: Substantive, Nonsignificant 
RIN Status: Previously published in the Unified Agenda Agenda Stage of Rulemaking: Proposed Rule Stage 
Major: No  Unfunded Mandates: No 
EO 14192 Designation: Other 
CFR Citation: 26 CFR 1.413-3   
Legal Authority: 26 U.S.C. 413    26 U.S.C. 7805   
Legal Deadline:  None
Timetable:
Action Date FR Cite
NPRM  05/00/2026 
Additional Information: Drafter attorney: Jamie Dvoretzky (202) 317-4102 Reviewer attorney: Pamela Kinard (202) 317-6000 Treasury attorney: William Evans (202) 622-1332 REG-100502-24 (NPRM) 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 
Related RINs: Related to 1545-BO97 
Agency Contact:
Jamie Dvoretzky
Attorney
Department of the Treasury
Internal Revenue Service
1111 Constitution Avenue NW., Room 4426,
Washington, DC 20224
Phone:202 317-4102
Fax:855 604-6087
Email: jamie.l.dvoretzky@irscounsel.treas.gov