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HIGHLIGHTS Bulletin No. 2020–37 OF THIS ISSUE September 8, 2020

EMPLOYEE PLANS

Internal Revenue Bulletin 2020-37 · 2026-10-03 edition · updated 2026-10-04 · United States

REG-116475-19, page 553. 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.

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▸Contents — Internal Revenue Bulletin 2020-37
Internal Revenue Bulletin 2020-37

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