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TREAS/IRS RIN: 1545-BP81 Publication ID: Fall 2021 
Title: SECURE Act Modifications to Certain Rules Governing 401(k) Plans 

Proposed regulations implementing sections 102, 103, 109, 112, and 113 of the SECURE Act, which modify certain aspects of the rules governing safe harbor 401(k) plans and require that long-term part-time employees be eligible for401(k) plans.

Agency: Department of the Treasury(TREAS)  Priority: Substantive, Nonsignificant 
RIN Status: Previously published in the Unified Agenda Agenda Stage of Rulemaking: Proposed Rule Stage 
Major: No  Unfunded Mandates: No 
CFR Citation: 26 CFR 1.401(k)-1    26 CFR 1.401(k)-3    26 CFR 1.401(m)-3    26 CFR 1.401(k)-0    26 CFR 1.401(k)-2    26 CFR 1.041(k)-5    26 CFR 1.401(k)-7    (new)    26 CFR 1.401(m)-0    26 CFR 1.401(m)-1    26 CFR 1.401(m)-2    ...     (To search for a specific CFR, visit the Code of Federal Regulations.)
Legal Authority: 26 U.S.C. 7805    Pub. L. 116-94, secs. 102, 103, 109, 112 and 113   
Legal Deadline:  None
Action Date FR Cite
NPRM  03/00/2022 
Additional Information: REG-105678-20 (NPRM) Drafter attorney: Kara Soderstrom (202) 317-6799 Reviewer attorney: Ronald Rutherford-Triche (202) 317-6799 Treasury attorney: William Evans (202) 622-1332 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
Department of the Treasury
Internal Revenue Service
1111 Constitution Avenue NW., Room 5422,
Washington, DC 20224
Phone:202 317-6799
Fax:855 604-6086