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TREAS/IRS RIN: 1545-BR34 Publication ID: Spring 2025 
Title: Safe Harbor Rules Relating to Required Distributions, Missing Participants, and Uncashed Checks 
Abstract:

This proposed regulation provides objective safe harbor rules under which a plan is treated, under 1.401(a)-22(a)(1), as satisfying the requirements of section 401(a), 403(a), or 403(b) of the Internal Revenue Code (Code) with respect to a distribution to a participant (including a beneficiary or alternate payee) required under the plan that has not been timely completed because the participant cannot be found.  Nothing in this proposed regulation modifies other Code requirements.

 
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: Undetermined  Unfunded Mandates: No 
EO 14192 Designation: Other 
CFR Citation: 26 CFR 1.401(a)-22   
Legal Authority: 26 U.S.C. 7805    26 U.S.C. 401(a)   
Legal Deadline:  None
Timetable:
Action Date FR Cite
NPRM  06/00/2026 
Additional Information: REG-108667-24 Drafter attorney: Christina Cerasale, (202) 317-6087 Reviewer attorney: Angel Carrington, (202) 317-4148 Treasury attorney: William Evans, (202) 622-1332 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 
Agency Contact:
Christina Marie Cerasale
Attorney
Department of the Treasury
Internal Revenue Service
1111 Constitution Avenue NW, Room 4426,
Washington, DC 20224
Phone:202 317-6087
Fax:855 604-6086
Email: christina.m.cerasale@irscounsel.treas.gov