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TREAS/IRS RIN: 1545-BR81 Publication ID: 2026 
Title: ●Qualified Student Loan Repayments Under Section 110 of the SECURE 2.0 Act 
Abstract:

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).

 
Agency: Department of the Treasury(TREAS)  Priority: Substantive, Nonsignificant 
RIN Status: First time published in the Unified Agenda Agenda Stage of Rulemaking: Proposed Rule Stage 
Major: No  Unfunded Mandates: No 
EO 14192 Designation: Not subject to, not significant 
CFR Citation: 26 CFR 1.401(m)-4 (new)   
Legal Authority: 26 U.S.C. section 401(m)    26 U.S.C. section 7805   
Legal Deadline:  None
Timetable:
Action Date FR Cite
NPRM  07/00/2026 
Additional Information: 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
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:
Isaac H Stein
Attorney
Department of the Treasury
Internal Revenue Service
1111 Constitution Avenue, NW, Room 4302,
Washington, DC 20224
Phone:202 317-6320
Fax:855 604-6086
Email: isaac.h.stein@irscounsel.treas.gov