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TREAS/IRS RIN: 1545-BP46 Publication ID: Fall 2020 
Title: Extension of Rollover Period for Qualified Plan Loan Offset Amounts 
Abstract:

These final regulations would provide guidance on the extended rollover deadline for qualified plan loan offset amounts under section 402(c), as amended by section 13613 of the Tax Cuts and Jobs Act.

 
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 1.402(c)-2   
Legal Authority: 26 U.S.C. 7805    26 U.S.C. 402    Pub. L. 115-97, sec. 13613   
Legal Deadline:  None
Timetable:
Action Date FR Cite
NPRM  08/20/2020  85 FR 51369   
NPRM Comment Period End  10/05/2020 
Final Action  12/00/2020 
Additional Information: REG-116475-19 (Final) Drafter attorney: Naomi Lehr (202) 317-4102 Reviewer attorney: Pamela R. Kinard (202) 317-6000 Treasury attorney: William Evans (202) 622-1332 CC:EEE
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:
Naomi Lehr
Attorney
Department of the Treasury
Internal Revenue Service
1111 Constitution Avenue NW.,
Washington, DC 20224
Phone:202 317-4102
Email: naomi.lehr@irscounsel.treas.gov