Rev. Proc. 2023-40, page 1553.
EMPLOYEE PLANS
Internal Revenue Bulletin 2023-51 · 2026-10-03 edition · updated 2026-10-04 · United States
REG-104194-23, page 1558. This document sets forth a proposed regulation that would amend the rules applicable to plans that include cash or deferred arrangements to provide guidance with respect to long-term, part-time employees. 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.
Finding Lists begin on page ii.
The proposed regulation would affect participants in, beneficiaries of, employers maintaining, and administrators of plans that include cash or deferred arrangements. This document also provides notice of a public hearing.
Get a plain-English answer with a citation back to this text.
Ask AI about this code