Apr 2, 2024· Comment from U.S. Chamber of Commerce· IRS-2024-0002-0002
Filed on regulations.gov — full text not in the inline record.
IRSNonrulemakingIRS-2024-0002
Guidance on Anti-Abuse Rules Under Section 127 of the SECURE 2.0 Act of 2022 and Certain Other Issues with Respect to Pension-Linked Emergency Savings Accounts (Notice 2024-22)
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Apr 8, 2024
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U.S. Chamber of Commerce filed 1 comment on this docket between Apr 2, 2024 and Apr 2, 2024. 0 other organizations filed here. The comment window closed 844d ago.
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Abstract
This notice provides guidance with respect to section 127 of Division T of the Consolidated Appropriations Act, 2023, Pub. L. 117-328, 136 Stat. 3559 (2022), known as the SECURE 2.0 Act of 2022 (SECURE 2.0 Act). Section 127 of the SECURE 2.0 Act provides for the creation of Pension-Linked Emergency Savings Accounts (PLESAs) effective for plan years beginning after December 31, 2023.
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