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Notice 2024-63, page 573.

Internal Revenue Bulletin 2024-36 · 2026-10-03 edition · updated 2026-10-04 · United States

This notice provides guidance in the form of questions and answers on section 110 of the SECURE 2.0 Act of 2022. Section 110 allows employers to make matching contributions on account of employees’ qualified student loan payments (QSLPs) under certain defined contribution retirement plans. The notice also states that the Treasury Department and the IRS anticipate issuing proposed regulations with respect to section 110 and requests comments.

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▸Contents — Internal Revenue Bulletin 2024-36

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