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TREAS/IRS RIN: 1545-BP81 Publication ID: Spring 2023 
Title: SECURE Act Modifications to Certain Rules Governing 401(k) Plans and 401(m) Plans 

Proposed regulations implementing sections 102, 103, 109, 112, 113, 116, and 205 of the SECURE Act, and certain provisions of the SECURE 2.0 Act, with respect to sections 401(k) and 401(m).

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 1.401(m)-0    26 CFR 1.401(m)-1    26 CFR 1.401(m)-2    26 CFR 1.401(k)-0    26 CFR 1.401(k)-2    26 CFR 1.401(m)-3    ...     (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, 113, 116 and 205 (SECURE Act)    Pub. L. 117-328, secs. 125 and 401 (SECURE 2.0 Act)   
Legal Deadline:  None
Action Date FR Cite
NPRM  12/00/2023 
Additional Information: REG-105678-20 (NPRM) Drafter attorney: Kara Soderstrom (202) 317-6799 Reviewer attorney: Jason Levine (202) 317-6700 Treasury attorney: William Evans (202) 622-1332 CC:EEE
Regulatory Flexibility Analysis Required: No  Government Levels Affected: Undetermined 
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