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TREAS/IRS RIN: 1545-BO97 Publication ID: Fall 2022 
Title: MEPs and the Unified Plan Rule 

These proposed regulations provide guidance relating to the tax qualification of multiple employer plans (MEPs) described in section 413(e) of the Internal Revenue Code (Code). The proposed regulations would provide an exception, if certain requirements are met, to the application of the "unified plan rule" for section 413(e) MEPs in the event of a failure by one or more participating employers to take actions required of them to satisfy the requirements of section 401(a) or 408 of the Code. The regulations affect participants in MEPs, MEP sponsors and administrators, and employers maintaining MEPs.

Agency: Department of the Treasury(TREAS)  Priority: Substantive, Nonsignificant 
RIN Status: Previously published in the Unified Agenda Agenda Stage of Rulemaking: Final Rule Stage 
Major: No  Unfunded Mandates: No 
CFR Citation: 26 CFR 1.413-2    26 CFR 1.413-3   
Legal Authority: 26 U.S.C. 7805    26 U.S.C. 413   
Legal Deadline:  None
Action Date FR Cite
NPRM  07/03/2019  84 FR 31777   
NPRM Comment Period End  10/01/2019 
Second NPRM  03/28/2022  87 FR 17225   
Second NPRM Comment Period End  05/27/2022 
Final Action  05/00/2023 
Additional Information: REG-121508-18 (Second NPRM) Drafter attorney: Jamie Dvoretzky (202) 317-4836 Reviewer attorney: Pamela Kinard (202) 317-6000 Treasury attorney: Williams Evans (202) 622-1332 CC:EEE
Regulatory Flexibility Analysis Required: Yes  Government Levels Affected: None 
Small Entities Affected: Businesses  Federalism: No 
Included in the Regulatory Plan: No 
RIN Data Printed in the FR: Yes 
Agency Contact:
Jamie Dvoretzky
Department of the Treasury
Internal Revenue Service
1111 Constitution Avenue NW.,
Washington, DC 20224
Phone:202 317-4836
Fax:885 605-5282