1545-BR81 202510 The Regulatory Plan and the Unified Agenda of Federal Regulatory and Deregulatory Actions 1545 Internal Revenue Service IRS 1500 Department of the Treasury TREAS Qualified Student Loan Repayments Under Section 110 of the SECURE 2.0 Act

Proposed regulation implementing section 401(m)(4)(D) and (m)(13), as added by Pub. L. 117328, Division T, sec. 101 (section 110 of the SECURE 2.0 Act), which allows employers to make matching contributions on account of employees’ qualified student loan payments (QSLPs) under section 401(k) plans, section 403(b) plans, SIMPLE IRA plans, and governmental section 457(b) plans (QSLP matches).

]]> Substantive, Nonsignificant First Time Published in The Unified Agenda Proposed Rule Stage No No Not subject to, not significant 26 CFR 1.401(m)-4 (new) 26 U.S.C. section 401(m) 26 U.S.C. section 7805 No NPRM 07/00/2026 REG-113396-25 Drafting attorney: Isaac Stein, (202) 317-6320 Reviewing attorney: Cheryl Press, (202) 317-4148 Treasury attorney: William Evans, (202) 622 -1332 CC: EEE No None No No No No Isaac Stein H Attorney 1545 Internal Revenue Service IRS 202 317-6320 855 604-6086 isaac.h.stein@irscounsel.treas.gov 1111 Constitution Avenue, NW, Room 4302, Washington DC 20224