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TREAS/IRS RIN: 1545-BN05 Publication ID: Fall 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:
Action Date FR Cite
NPRM  01/18/2017  82 FR 5477   
NPRM Comment Period End  04/18/2017 
Final Action  11/00/2018 
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