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TREAS/IRS RIN: 1545-BR49 Publication ID: 2026 
Title: Modification to Section 415(c) Compensation Definition Relating to Back Pay 
Abstract:

This rulemaking would modify the rules relating to the definition of compensation for purposes of the limits on contributions and benefits under a qualified retirement plan as that definition relates to the treatment of payments of back pay.

 
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: Undetermined 
EO 14192 Designation: Not subject to, not significant 
CFR Citation: 26 CFR 1.415(c)-2   
Legal Authority: 26 U.S.C. 7805   
Legal Deadline:  None
Timetable:
Action Date FR Cite
NPRM  07/00/2026 
Additional Information: REG-107819-25 Drafting attorney: Vernon Carter, (202) 317-6799 Reviewing attorney: Christina Cerasale, (202) 317-6864 Treasury attorney: Kurt Lawson, (202) 622-4561 CC: EEE
Regulatory Flexibility Analysis Required: No  Government Levels Affected: Federal, Local, State, Tribal 
Small Entities Affected: Businesses, Governmental Jurisdictions, Organizations  Federalism: No 
Included in the Regulatory Plan: No 
RIN Data Printed in the FR: No 
Agency Contact:
Vernon S. Carter
Tax Law Specialist
Department of the Treasury
Internal Revenue Service
1111 Constitution Avenue NW,
Washington, DC 20224
Phone:202 317-6799
Email: vernon.s.carter@irscounsel.treas.gov