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TREAS/IRS RIN: 1545-BN05 Publication ID: Fall 2016 
Title: Definitions of Qualified Nonelective Contribution (QNEC) and Qualified Matching Contribution (QMAC) 

Regulatory action to modify the definitions of QNEC and QMAC contributions under 26 CFR 1.401(k)-6 to provide that forfeitures may be used to fund such contributions.

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 
CFR Citation: 26 CFR 1.401(k)-(6)    26 CFR 1.401(m)-S   
Legal Authority: 26 U.S.C 7805    26 U.S.C 401(k)   
Legal Deadline:  None
Action Date FR Cite
NPRM  12/00/2016 
Additional Information: REG-131643-15 (NPRM) Drafting attorney: Rosemary Oluwo (202) 317-4148 Reviewing attorney: Joyce Kahn (202) 317-3346 Treasury attorney: William Evans (202) 622-1332 CC:TEGE
Regulatory Flexibility Analysis Required: No  Government Levels Affected: None 
Small Entities Affected: No  Federalism: No 
Included in the Regulatory Plan: No 
RIN Data Printed in the FR: No 
Agency Contact:
Angelique Carrington
Department of the Treasury
Internal Revenue Service
1111 Constitution Avenue NW.,
Washington, DC 20224
Phone:202 317-4148
Fax:855 604-6086