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

Proposed regulations 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 be an eligible automatic contribution arrangement that satisfies certain automatic enrollment and automatic escalation requirements for employee contributions. In addition, proposed regulations amending the regulations under section 414(w) to provide guidance with respect to eligible automatic contribution arrangements.

 
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 1.414A-1 (new)    26 CFR 1.414(w)-1   
Legal Authority: 26 U.S.C. 414A    26 U.S.C. 7805   
Legal Deadline:  None
Timetable:
Action Date FR Cite
NPRM  12/00/2024 
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