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PBGC RIN: 1212-AB58 Publication ID: Fall 2024 
Title: Request for Information – SECURE 2.0 Section 319 – Effectiveness of Reporting and Disclosure Requirements 
Abstract:

The Department of the Treasury, the Internal Revenue Service, the Employee Benefits Security Administration of the U.S. Department of Labor, and the Pension Benefit Guaranty Corporation are publishing a Request for Information (RFI) to develop a public record for purposes of section 319 of the SECURE 2.0 Act of 2022.  This RFI addresses the requirement that the agencies consult with participant and employer representatives and review the existing reporting and disclosure requirements for retirement plans under the Employee Retirement Income Security Act and the Internal Revenue Code applicable to each agency.  Following this review, the agencies are to report to Congress by December 29, 2025, concerning the effectiveness of the reporting and disclosure requirements.

 
Agency: Pension Benefit Guaranty Corporation(PBGC)  Priority: Other Significant 
RIN Status: Previously published in the Unified Agenda Agenda Stage of Rulemaking: Prerule Stage 
Major: No  Unfunded Mandates: No 
CFR Citation: Not Yet Determined     (To search for a specific CFR, visit the Code of Federal Regulations.)
Legal Authority: P.L. 117-328, Division T, Section 319   
Legal Deadline:  None
Timetable:
Action Date FR Cite
Request for Information  01/23/2024  89 FR 4215   
Analyzing Comments  12/00/2024 
Regulatory Flexibility Analysis Required: No  Government Levels Affected: Undetermined 
Federalism: No 
Included in the Regulatory Plan: No 
RIN Data Printed in the FR: No 
Related RINs: Related to 1545-BQ98, Related to 1210-AC09  Related Agencies: Joint: DOL/EBSA, TREAS/IRS; 
Agency Contact:
Hilary Duke
Assistant General Counsel for Regulatory Affairs
Pension Benefit Guaranty Corporation
445 12th Street SW,
WASHINGTON, DC 20024
Phone:202 326-4400
Email: duke.hilary@pbgc.gov