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TREAS/IRS RIN: 1545-BJ83 Publication ID: Fall 2016 
Title: Requirements Relating to Pick-Up Arrangements Under Section 414(h)(2) 

The proposed regulations would set forth the requirements of pick-up arrangements. The regulations would also provide guidance on the treatment of certain elections made under a pick-up arrangement. The proposed regulations would affect sponsors of, and participants and beneficiaries in, qualified plans eligible to establish a pick-up arrangement within the meaning of section 414(h)(2) of the Internal Revenue Code.

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 
CFR Citation: 26 CFR 1.401(k)   
Legal Authority: 26 U.S.C. 7805    26 U.S.C. 414(h)(2)   
Legal Deadline:  None
Action Date FR Cite
NPRM  12/00/2016 
Additional Information: REG-135449-10 (NPRM) Drafting attorney: William Gibbs (202) 317-4102 Reviewing attorney: Pamela R. Kinard (202) 317-4148 Treasury attorney: William Evans (202) 622-1332 CC:TEGE
Regulatory Flexibility Analysis Required: No  Government Levels Affected: Local, State, Tribal 
Federalism: Undetermined 
Included in the Regulatory Plan: No 
RIN Data Printed in the FR: No 
Agency Contact:
William D. Gibbs
Department of the Treasury
Internal Revenue Service
1111 Constitution Avenue NW., Room 4422,
Washington, DC 20224
Phone:202 317-4102
Fax:855 604-6087