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TREAS/IRS RIN: 1545-BO97 Publication ID: Spring 2019 
Title: MEPs and the Unified Plan Rule 

These are proposed regulations relating to the tax qualification of plans maintained by more than one employer pursuant to section 413(c) of the Internal Revenue Code, often referred to as multiple employer plans or MEPs. The proposed regulations would provide limited relief to a defined contribution MEP in the event of a failure by one employer maintaining the plan to satisfy an applicable qualification requirement or to provide information needed to ensure compliance with a qualification requirement. The proposed regulations would affect participants in MEPs, MEP sponsors and administrators, and employers maintaining MEPs.

Agency: Department of the Treasury(TREAS)  Priority: Economically Significant 
RIN Status: Previously published in the Unified Agenda Agenda Stage of Rulemaking: Proposed Rule Stage 
Major: Yes  Unfunded Mandates: No 
EO 13771 Designation: Regulatory 
CFR Citation: 26 CFR 1.413-2   
Legal Authority: 26 U.S.C. 7805    26 U.S.C. 413   
Legal Deadline:  None
Action Date FR Cite
NPRM  11/00/2019 
Additional Information: REG-121508-18 (NPRM) Drafter attorney: Jamie Dvoretzky (202) 317-4102 Reviewer attorney: Pamela Kinard (202) 317-6000 Treasury attorney: Williams Evans (202) 622-1332 CC:EEE
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:
Jamie Dvoretzky
Department of the Treasury
Internal Revenue Service
1111 Constitution Avenue NW.,
Washington, DC 20224
Phone:202 317-4102
Fax:855 604-6087