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TREAS/IRS RIN: 1545-BN49 Publication ID: Spring 2024 
Title: Minimum Vesting Standards 
Abstract:

The proposed regulations would provide an update to existing final vesting regulations that generally apply to tax qualified retirement plans under section 411(a) of the Internal Revenue Code and 29 U.S.C. 1053 and 1054. The proposed regulations would affect sponsors, administrators, participants, and beneficiaries of such 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 1.411(a)-1 to 1.411(a)-10   
Legal Authority: 26 U.S.C. 7805    26 U.S.C. 411   
Legal Deadline:  None
Timetable:
Action Date FR Cite
NPRM  06/00/2025 
Additional Information: REG-116340-14 (NPRM) Drafter attorney: Keith Kost (202) 317-6700 Reviewer attorney: Lauson Green (202) 317-6700 Treasury attorney: William Evans (202) 622-1332 CC:EEE
Regulatory Flexibility Analysis Required: No  Government Levels Affected: None 
Small Entities Affected: Businesses  Federalism: No 
Included in the Regulatory Plan: No 
RIN Data Printed in the FR: No 
Agency Contact:
Keith R. Kost
Attorney
Department of the Treasury
Internal Revenue Service
1111 Constitution Avenue NW.,
Washington, DC 20224
Phone:202 317-6700
Fax:855 604-6086
Email: keith.r.kost@irscounsel.treas.gov