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TREAS/IRS

RIN: 1545-BP81

Publication ID: Spring 2020

Title: ●SECURE Act Modifications to Certain Rules Governing 401(k) Plans
Abstract: Proposed regulations implementing sections 102, 103, 109, 112, and 113 of the SECURE Act, which modify certain aspects of the rules governing 401(k) plans.
Agency: Department of the Treasury(TREAS)	Priority: Substantive, Nonsignificant
RIN Status: First time published in the Unified Agenda	Agenda Stage of Rulemaking: Proposed Rule Stage
Major: No	Unfunded Mandates: No
EO 13771 Designation: Not subject to, not significant
CFR Citation: 26 CFR 1.401(k)-1 26 CFR 1.401(k)-3
Legal Authority: 26 U.S.C. 7805 Pub. L. 116-94, secs. 102, 103, 109, 112 and 113

Legal Deadline: None

Timetable:

Action	Date	FR Cite
NPRM	12/00/2020

Additional Information: REG-105678-20 (NPRM) Drafting attorney: Kara Soderstrom (202) 317-6799 Reviewing attorney: Ronald Rutherford-Triche (202) 317-6799 Treasury attorney: Harlan Weller (202) 622-1001 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: Kara Soderstrom Attorney Department of the Treasury Internal Revenue Service 1111 Constitution Avenue NW., Room 5422, Washington, DC 20224 Phone:202 317-6799 Fax:855 604-6086 Email: kara.m.soderstrom@irscounsel.treas.gov