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TREAS/IRS RIN: 1545-BO98 Publication ID: Fall 2018 
Title: ●Guidance on the Timing of the Use or Allocation of Forfeitures in Defined Contribution Plans 
Abstract:

The proposed regulations provide rules describing when forfeitures may be used or allocated in a defined contribution plan.

 
Agency: Department of the Treasury(TREAS)  Priority: Substantive, Nonsignificant 
RIN Status: First time published in the Unified Agenda Agenda Stage of Rulemaking: Long-Term Actions 
Major: No  Unfunded Mandates: No 
EO 13771 Designation: Other 
CFR Citation: Not Yet Determined     (To search for a specific CFR, visit the Code of Federal Regulations.)
Legal Authority: 26 U.S.C. 7805   
Legal Deadline:  None
Timetable:
Action Date FR Cite
NPRM  To Be Determined 
Additional Information: REG-122286-18 (NPRM) Drafter attorney: Naomi Lehr (202) 317-6350 Reviewer attorney: Clare Diefenbach (202) 317-3469 Treasury attorney: William Evans (202) 622-1332 CC:TEGE:EB:QP3
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:
Brandon M. Ford
Senior Technician Reviewer
Department of the Treasury
Internal Revenue Service
1111 Constitution Avenue NW., Room 4302,
Washington, DC 20224
Phone:202 317-4671
Fax:855 605-5282
Email: brandon.m.ford@irscounsel.treas.gov