View Rule
View EO 12866 Meetings | Printer-Friendly Version Download RIN Data in XML |
TREAS/IRS | RIN: 1545-BO82 | Publication ID: Spring 2018 |
Title: ●Hardship Distributions From 401(k) Plans | |
Abstract:
Regulatory action to modify the rules relating to hardship distributions from 401(k) plans. |
|
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 13771 Designation: Fully or Partially Exempt | |
CFR Citation: 26 CFR 1.401(k)-1 | |
Legal Authority: 26 U.S.C. 7805 6 U.S.C. 401(k) |
Legal Deadline:
|
||||||||
Overall Description of Deadline: Section 41113 of the Bipartisan Budget Act of 2018, Pub. L. 115-123, requires the Secretary of the Treasury to modify 26 CFR 1.401(k)-1(d)(3)(iv)(E) not later than one year after the date of enactment of the Act. The Act was signed into law February 9, 2018. |
||||||||
Timetable:
|
Additional Information: REG-107813-18 (NPRM) Drafter attorney: Roger Kuehnle (202) 317-6349 Reviewer attorney: Joyce Kahn (202) 317-3346 Treasury attorney: Bill Evans (202) 622-1332 CC:TEGE | |
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: Roger S. Kuehnle Department of the Treasury Internal Revenue Service 1111 Constitution Avenue NW., Washington, DC 20224 Phone:202 317-6349 Email: roger.s.kuehnle@irscounsel.treas.gov |