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TREAS/IRS | RIN: 1545-BR34 | Publication ID: Fall 2024 |
Title: ●Safe Harbor Rules Relating to Required Distributions, Missing Participants, and Uncashed Checks | |
Abstract:
This proposed regulation provides objective safe harbor rules under which a plan is treated, under 1.401(a)-22(a)(1), as satisfying the requirements of section 401(a), 403(a), or 403(b) of the Internal Revenue Code (Code) with respect to a distribution to a participant (including a beneficiary or alternate payee) required under the plan that has not been timely completed because the participant cannot be found. Nothing in this proposed regulation modifies other Code requirements. |
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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: Undetermined | Unfunded Mandates: No |
CFR Citation: 26 CFR 1.401(a)-22 | |
Legal Authority: 26 U.S.C. 7805 26 U.S.C. 401(a) |
Legal Deadline:
None |
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Timetable:
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Additional Information: REG-108667-24 Drafter attorney: Angelique Carrington (202) 317-5080 Reviewer attorney: Keith Kost (202) 317-4829 Treasury attorney: William Evans (202) 622-1332 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: Angelique Carrington Department of the Treasury Internal Revenue Service 1111 Constitution Avenue NW., Washington, DC 20224 Phone:202 317-4148 Fax:855 604-6086 Email: angelique.v.carrington@irscounsel.treas.gov |