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TREAS/IRS | RIN: 1545-BH75 | Publication ID: Fall 2018 |
Title: Notice to Participants of Consequences of Failing to Defer Receipt of Qualified Retirement Plan Distributions; Expansions of Applicable Election Period and Period for Notices | |
Abstract:
These proposed regulations provide guidance to a participant of his or her right, if any, to defer receipt of an immediately distributable benefit and must also describe the consequences of failing to defer receipt of the distribution. |
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Agency: Department of the Treasury(TREAS) | Priority: Substantive, Nonsignificant |
RIN Status: Previously published in the Unified Agenda | Agenda Stage of Rulemaking: Long-Term Actions |
Major: No | Unfunded Mandates: No |
EO 13771 Designation: Other | |
CFR Citation: 26 CFR 1 | |
Legal Authority: 26 U.S.C. 7805 26 U.S.C. 411(a)-11 |
Legal Deadline:
None |
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Timetable:
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Additional Information: REG-107318-08 Drafter attorney: Kathleen Herrmann (202) 317-6799 Reviewer attorney: Linda Marshall (202) 317-6700 Treasury attorney: N/A 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: Kathleen Herrmann Department of the Treasury Internal Revenue Service 1111 Constitution Avenue NW., Washington, DC 20224 Phone:202 317-6799 Fax:855 604-6086 Email: kathleen.j.herrmann@irscounsel.treas.gov |