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TREAS/IRS RIN: 1545-BN52 Publication ID: Spring 2024 
Title: Withholding on Certain Retirement Plan Distributions Under Section 3405(a) and (b) 
Abstract:

These are final regulations regarding withholding on certain retirement plan distributions under section 3405(a) and (b).

 
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 1.3405(e)-1   
Legal Authority: 26 U.S.C. 7805    26 U.S.C. 3405   
Legal Deadline:  None
Timetable:
Action Date FR Cite
NPRM  05/31/2019  84 FR 25209   
NPRM Comment Period End  08/29/2019 
Final Action  12/00/2024 
Additional Information: REG-132240-15 (Final) Drafter attorney: Jeremy Lamb (202) 317-4575 Reviewer attorney: Lauson Green (202) 317-4827 Treasury attorney: Harlan Weller (202) 622-1001 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:
Jeremy Lamb
Attorney
Department of the Treasury
Internal Revenue Service
1111 Constitution Avenue NW., Room 4116,
Washington, DC 20224
Phone:202 317-4575
Fax:855 604-6086
Email: jeremy.d.lamb@irscounsel.treas.gov