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TREAS/IRS RIN: 1545-BO98 Publication ID: Fall 2022 
Title: Guidance on the Timing of the Use or Allocation of Forfeitures in Qualified Retirement Plans 

The proposed regulations provide rules describing when forfeitures may be used or allocated in a qualified retirement plan.

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 1.401-7    26 CFR 1.401-1   
Legal Authority: 26 U.S.C. 401 and 7805   
Legal Deadline:  None
Action Date FR Cite
NPRM  03/00/2023 
Additional Information: REG-122286-18 (NPRM) Drafter attorney: Brandon Ford (202) 317-6350 Reviewer attorney: Joyce Kahn (202) 317-3346 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:
Brandon M. Ford
Senior Technician Reviewer
Department of the Treasury
Internal Revenue Service
1111 Constitution Avenue NW., Room 4302,
Washington, DC 20224
Phone:202 317-4671
Fax:855 605-5282