View Rule

View EO 12866 Meetings Printer-Friendly Version     Download RIN Data in XML

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

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
Timetable:
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
Attorney
Department of the Treasury
Internal Revenue Service
1111 Constitution Avenue NW., Room 5422,
Washington, DC 20224
Phone:202 317-6799
Fax:855 604-6086
Email: kara.m.soderstrom@irscounsel.treas.gov