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Regulatory Information
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2020-08-20
article
Rollover Rules for Qualified Plan Loan Offset Amounts
Proposed Rules
D09002ee1c1023225
D09002ee1c10232ae
United States
Department of the Treasury
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org
United States Government Agency or Subagency
United States
Internal Revenue Service
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org
United States Government Agency or Subagency
This document sets forth proposed regulations relating to amendments made to section 402(c) of the Internal Revenue Code (Code) by section 13613 of the Tax Cuts and Jobs Act, Public Law 115-97 (131 Stat. 2054) (TCJA). Section 13613 of TCJA provides an extended rollover period for a qualified plan loan offset, which is a type of plan loan offset. These regulations affect participants, beneficiaries, sponsors, and administrators of qualified employer plans.
85 FR 51369
https://www.govinfo.gov/app/details/FR-2020-08-20/2020-16564
2020-16564
fr20au20-22
RIN 1545-BP46
4830-01-P
REG-116475-19
https://www.govinfo.gov/app/details/FR-2020-08-20/2020-16564
https://www.govinfo.gov/content/pkg/FR-2020-08-20/html/2020-16564.htm
https://www.govinfo.gov/content/pkg/FR-2020-08-20/pdf/2020-16564.pdf
Income Taxes
Reporting and Recordkeeping Requirements
6 p.
51369
51374
85 FR 51369
Code of Federal Regulations
Title 26 Part 1
26 CFR Part 1
Regulation Identification Number 1545-BP46
RIN 1545-BP46
Rollover Rules for Qualified Plan Loan Offset Amounts; Federal Register Vol. 85, Issue
PRORULE
2020-16564
DEPARTMENT OF THE TREASURY
Internal Revenue Service
2020-10-05
REG-116475-19
4830-01-P
2020-16564
Notice of proposed rulemaking.
This document sets forth proposed regulations relating to amendments made to section 402(c) of the Internal Revenue Code (Code) by section 13613 of the Tax Cuts and Jobs Act, Public Law 115-97 (131 Stat. 2054) (TCJA). Section 13613 of TCJA provides an extended rollover period for a qualified plan loan offset, which is a type of plan loan offset. These regulations affect participants, beneficiaries, sponsors, and administrators of qualified employer plans.
Written or electronic comments and requests for a public hearing must be received by October 5, 2020.
Concerning the proposed amendments to the regulations, Naomi Lehr at (202) 317-4102, Vernon Carter at (202) 317-6799, or Pamela Kinard at (202) 317-6000; concerning submissions of comments and requests for a hearing, Regina Johnson at (202) 317-5177 (not toll-free numbers).
Income Taxes
Reporting and Recordkeeping Requirements
Rollover Rules for Qualified Plan Loan Offset Amounts,
https://www.irs.gov
www.regulations.gov
Federal Register
Vol. 85, no. 162
Office of the Federal Register, National Archives and Records Administration
2020-08-20
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daily
deposited
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340 p.
Table of Contents:
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https://www.govinfo.gov/app/details/FR-2020-08-20
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https://www.govinfo.gov/app/details/FR-2020-08-20
https://www.govinfo.gov/content/pkg/FR-2020-08-20/pdf/FR-2020-08-20.pdf
https://www.govinfo.gov/content/pkg/FR-2020-08-20/xml/FR-2020-08-20.xml
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2020-08-20
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FR-2020-08-20
machine generated
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FR-2020-08-20
85
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