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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. |
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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: 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 |
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Timetable:
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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 |