Box 7604, Ben Franklin Station, Washington, DC 20044. Send paper submissions to: CC:PA:01:PR (REG–104194–23), Room 5203, Internal Revenue Service, P.O. The Department of the Treasury (Treasury Department) and the IRS will publish for public availability any comment submitted electronically or on paper to its public docket on Once submitted to the Federal eRulemaking Portal, comments cannot be edited or withdrawn. Requests to speak at or attend the public hearing must be submitted as prescribed in the “Comments and Public Hearing” section. (indicate IRS and REG–104194–23) by following the online instructions for submitting comments. Submit electronic submissions via the Federal eRulemaking Portal at ADDRESSES:Ĭommenters are strongly encouraged to submit public comments electronically. Requests for special assistance during the public hearing must be received by March 12, 2024. The public hearing will be made accessible to people with disabilities. Requests to attend the public hearing must be received by 5 p.m. If no outlines are received by January 26, 2024, the public hearing will be cancelled. Requests to speak and outlines of topics to be discussed at the public hearing must be received by January 26, 2024. A public hearing on this proposed regulation has been scheduled for March 15, 2024, at 10 a.m. Written or electronic comments must be received by January 26, 2024. This document also provides notice of a public hearing. The proposed regulation would affect participants in, beneficiaries of, employers maintaining, and administrators of plans that include cash or deferred arrangements. The proposed regulation reflects statutory changes made by the SECURE Act and the SECURE 2.0 Act that relate to long-term, part-time employees. This document sets forth a proposed regulation that would amend the rules applicable to plans that include cash or deferred arrangements under section 401(k) to provide guidance with respect to long-term, part-time employees. Notice of proposed rulemaking and notice of public hearing. Internal Revenue Service (IRS), Treasury. Form 5500 and Form 5500–SF-Independent Qualified Public Accountant Audit Catch-Up Contributions and Roth Elective Contributions Years of Vesting Service Taken Into Account Eligibility Conditions Not Based on Age or Service SECURE 2.0 Act Changes to Section 401(k) Regarding Long-Term, Part-Time Employees and to Section 112(b) of the SECURE Act SECURE Act Changes to Section 401(k) Regarding Long-Term, Part-Time Employees This repetition of headings to form internal navigation links Headings within the legal text of Federal Register documents. This table of contents is a navigational tool, processed from the Provide legal notice to the public or judicial notice to the courts. Rendition of the daily Federal Register on does not Until the ACFR grants it official status, the XML Legal research should verify their results against an official edition of The official SGML-based PDF version on, those relying on it for The material on is accurately displayed, consistent with While every effort has been made to ensure that Regulatory information on with the objective ofĮstablishing the XML-based Federal Register as an ACFR-sanctioned The OFR/GPO partnership is committed to presenting accurate and reliable Register (ACFR) issues a regulation granting it official legal status.įor complete information about, and access to, our official publications Informational resource until the Administrative Committee of the Federal This prototype edition of theĭaily Federal Register on will remain an unofficial Each document posted on the site includes a link to theĬorresponding official PDF file on. The documents posted on this site are XML renditions of published Federal Register, and does not replace the official print version or the official It is not an official legal edition of the Federal This site displays a prototype of a “Web 2.0” version of the dailyįederal Register.
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