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TREAS/IRS RIN: 1545-BN19 Publication ID: Fall 2016 
Title: Certified Professional Employer Organizations 
Abstract:

The Stephen Beck, Jr., Achieving a Better Life Experience (ABLE) Act of 2014, enacted on December 19, 2014, as part of the Tax Increase Prevention Act of 2014 (Pub. L. No. 113-295), requires the IRS to establish a voluntary certification program for professional employer organizations (PEOs). Section 206 of the ABLE Act creates two new Code sections, 3511 and 7705, relating to the tax consequences and requirements for certified PEOs (CPEOs). Sections 3511(h) and 7705(h) provide that the Secretary shall prescribe such regulations as may be necessary or appropriate to carry out the purposes of those sections. The regulations will address the requirements an entity needs to satisfy in order to become and remain a CPEO and the tax consequences resulting from and associated with becoming a CPEO.

 
Agency: Department of the Treasury(TREAS)  Priority: Substantive, Nonsignificant 
RIN Status: Previously published in the Unified Agenda Agenda Stage of Rulemaking: Final Rule Stage 
Major: No  Unfunded Mandates: No 
EO 13771 Designation: uncollected 
CFR Citation: 26 CFR 301.7705-1T    26 CFR 301.7705-2T    26 CFR 31.3511-1   
Legal Authority: 26 U.S.C. 7805    26 U.S.C. 3511    26 U.S.C. 7705   
Legal Deadline:  None
Timetable:
Action Date FR Cite
NPRM by Cross-Reference to Temporary Regulations  05/06/2016  81 FR 27360   
NPRM by Cross-Reference to Temporary Regulations Comment Period End  08/04/2016 
Final Action  12/00/2016 
Additional Information: REG-127561-15 Drafting attorneys: Melissa Duce, Andrew Holubeck, and Neil Shepherd (202) 317-6798 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 
Related RINs: Related to 1545-BN20 
Agency Contact:
Andrew K. Holubeck
Attorney-Advisor
Department of the Treasury
Internal Revenue Service
1111 Constitution Avenue NW., Room 4311,
Washington, DC 20224
Phone:202 317-4774
Fax:855 592-9845
Email: andrew.k.holubeck@irscounsel.treas.gov

Melissa Duce
Attorney
Department of the Treasury
Internal Revenue Service
1111 Constitution Avenue NW.,
Washington, DC 20224
Phone:202 317-6798
Fax:855 592-9845
Email: melissa.l.duce@irscounsel.treas.gov