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TREAS/IRS | RIN: 1545-BH75 | Publication ID: Fall 2021 |
Title: Notice to Participants of Consequences of Failing to Defer Receipt of Qualified Retirement Plan Distributions; Expansions of Applicable Election Period and Period for Notices | |
Abstract:
These proposed regulations provide guidance to a participant of his or her right, if any, to defer receipt of an immediately distributable benefit and provide that plan administrators must also describe to the participant the consequences of failing to defer receipt of the distribution. |
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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: Long-Term Actions |
Major: No | Unfunded Mandates: No |
CFR Citation: 26 CFR 1 | |
Legal Authority: 26 U.S.C. 7805 26 U.S.C. 411(a)-11 |
Legal Deadline:
None |
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Timetable:
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Additional Information: REG-107318-08 (NRM) Drafter attorney: Angel Carrington (202) 317-4148 Reviewer attorney: Linda Marshall (202) 317-6700 Treasury attorney: N/A 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: Angelique Carrington Department of the Treasury Internal Revenue Service 1111 Constitution Avenue NW., Washington, DC 20224 Phone:202 317-4148 Fax:855 604-6086 Email: angelique.v.carrington@irscounsel.treas.gov |