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TREAS/IRS | RIN: 1545-BO97 | Publication ID: Fall 2019 |
Title: MEPs and the Unified Plan Rule | |
Abstract:
These are final 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 regulations 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 regulations affect participants in MEPs, MEP sponsors and administrators, and employers maintaining MEPs. |
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Agency: Department of the Treasury(TREAS) | Priority: Other 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 |
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Timetable:
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Additional Information: REG-121508-18 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: Yes | Government Levels Affected: None |
Small Entities Affected: Businesses | Federalism: No |
Included in the Regulatory Plan: No | |
RIN Data Printed in the FR: Yes | |
Agency Contact: Jamie Dvoretzky Attorney Department of the Treasury Internal Revenue Service 1111 Constitution Avenue NW., Washington, DC 20224 Phone:202 317-4102 Fax:855 604-6087 Email: jamie.l.dvoretzky@irscounsel.treas.gov |