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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 

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.

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
Action Date FR Cite
NPRM and Notice of Public Hearing  10/09/2008  73 FR 59575   
NPRM Comment Period End  01/07/2009    
Notice of Public Hearing; Cancellation  03/12/2009  74 FR 7021   
Second NPRM  12/00/2022 
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