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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. |
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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 |
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Timetable:
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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 |