View Rule
View EO 12866 Meetings | Printer-Friendly Version Download RIN Data in XML |
TREAS/IRS | RIN: 1545-BN05 | Publication ID: Spring 2018 |
Title: Definitions of Qualified Matching Contributions (QMACs) and Qualified Nonelective Contributions (QNECs) | |
Abstract:
Regulatory action to modify the definitions of QNEC and QMAC contributions under 26 CFR 1.401(k)-6 and 1.401(m)-5 to permit the use of forfeitures 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: Final Rule Stage |
Major: No | Unfunded Mandates: No |
EO 13771 Designation: Other | |
CFR Citation: 26 CFR 1.401(k)-(6) 26 CFR 1.401(m)-5 | |
Legal Authority: 26 U.S.C. 7805 26 U.S.C. 401(k) |
Legal Deadline:
None |
||||||||||||
Timetable:
|
Additional Information: REG-131643-15 (NPRM) Drafter attorney: Angelique Carrington (202) 317-4148 Reviewer attorney: Joyce Kahn (202) 317-4148 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 Email: angelique.v.carrington@irscounsel.treas.gov |