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TREAS/IRS RIN: 1545-BR08 Publication ID: Spring 2024 
Title: ●Automatic Enrollment Requirements Under Section 414A 
Abstract:

Proposed regulation implementing section 414A, as added by Pub. L. 117-328, Division T, sec. 101 (section 101 of the SECURE 2.0 Act), which generally requires that both a qualified cash or deferred arrangement described in section 401(k) and an annuity contract otherwise described in section 403(b) which is purchased under a salary reduction agreement meet certain automatic enrollment and automatic escalation requirements for employee contributions.

 
Agency: Department of the Treasury(TREAS)  Priority: Substantive, Nonsignificant 
RIN Status: First time published in the Unified Agenda Agenda Stage of Rulemaking: Proposed Rule Stage 
Major: No  Unfunded Mandates: No 
CFR Citation: 26 CFR 1.414A-1 (new)   
Legal Authority: 26 U.S.C. 414A    26 U.S.C. 7805   
Legal Deadline:  None
Timetable:
Action Date FR Cite
NPRM  10/00/2024 
Additional Information: Drafter attorney: Christina Cerasale, (202) 317-4102 Reviewer attorney: Kara Soderstrom, (202) 317-6799 Treasury attorney: William Evans (202) 622-1332 REG-100669-24 (NPRM) 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 
Related RINs: Related to 1545-BP81 
Agency Contact:
Christina Marie Cerasale
Attorney
Department of the Treasury
Internal Revenue Service
1111 Constitution Avenue, NW, Room 4426,
Washington, DC 20224
Phone:202 317-4102
Fax:855 604-6087
Email: christina.m.cerasale@irscounsel.treas.gov