{"abstract":"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.","action":"Notice of proposed rulemaking.","agencies":[{"raw_name":"DEPARTMENT OF THE TREASURY","name":"Treasury Department","id":497,"url":"https://www.federalregister.gov/agencies/treasury-department","json_url":"https://www.federalregister.gov/api/v1/agencies/497","parent_id":null,"slug":"treasury-department"},{"raw_name":"Internal Revenue Service","name":"Internal Revenue Service","id":254,"url":"https://www.federalregister.gov/agencies/internal-revenue-service","json_url":"https://www.federalregister.gov/api/v1/agencies/254","parent_id":497,"slug":"internal-revenue-service"}],"body_html_url":"https://www.federalregister.gov/documents/full_text/html/2020/08/20/2020-16564.html","cfr_references":[{"chapter":null,"citation_url":null,"part":"1","title":26}],"citation":"85 FR 51369","comment_url":null,"comments_close_on":"2020-10-05","correction_of":null,"corrections":[],"dates":"Written or electronic comments and requests for a public hearing must be received by October 5, 2020.","disposition_notes":null,"docket_ids":["REG-116475-19"],"dockets":[{"supporting_documents":[],"agency_name":"IRS","documents":[{"comment_count":3,"comment_start_date":"2020-08-20","updated_at":"2023-03-01T00:15:36.851-05:00","comment_url":"https://www.regulations.gov/commenton/IRS-2020-0031-0001","allow_late_comments":null,"id":"IRS-2020-0031-0001","comment_end_date":"2020-10-06","regulations_dot_gov_open_for_comment":false}],"supporting_documents_count":0,"id":"IRS-2020-0031","title":"Rollover Rules for Qualified Plan Loan Offset Amounts (REG-116475-19)"}],"document_number":"2020-16564","effective_on":null,"end_page":51374,"executive_order_notes":null,"executive_order_number":null,"full_text_xml_url":"https://www.federalregister.gov/documents/full_text/xml/2020/08/20/2020-16564.xml","html_url":"https://www.federalregister.gov/documents/2020/08/20/2020-16564/rollover-rules-for-qualified-plan-loan-offset-amounts","images":{},"images_metadata":{},"json_url":"https://www.federalregister.gov/api/v1/documents/2020-16564?publication_date=2020-08-20","mods_url":"https://www.govinfo.gov/metadata/granule/FR-2020-08-20/2020-16564/mods.xml","not_received_for_publication":null,"page_length":6,"page_views":{"count":2906,"last_updated":"2026-10-23 20:15:05 -0400"},"pdf_url":"https://www.govinfo.gov/content/pkg/FR-2020-08-20/pdf/2020-16564.pdf","presidential_document_number":null,"proclamation_number":null,"public_inspection_pdf_url":"https://public-inspection.federalregister.gov/2020-16564.pdf?1597695314","publication_date":"2020-08-20","raw_text_url":"https://www.federalregister.gov/documents/full_text/text/2020/08/20/2020-16564.txt","regulation_id_number_info":{"1545-BP46":{"issue":"202010","html_url":"https://www.federalregister.gov/regulations/1545-BP46/extension-of-rollover-period-for-qualified-plan-loan-offset-amounts","title":"Extension of Rollover Period for Qualified Plan Loan Offset Amounts","xml_url":"http://www.reginfo.gov/public/do/eAgendaViewRule?pubId=202010&RIN=1545-BP46&operation=OPERATION_EXPORT_XML","priority_category":"Substantive, Nonsignificant"}},"regulation_id_numbers":["1545-BP46"],"regulations_dot_gov_info":{"supporting_documents":[],"regulatory_plan":{"html_url":"https://www.federalregister.gov/regulations/1545-BP46/extension-of-rollover-period-for-qualified-plan-loan-offset-amounts","title":"Extension of Rollover Period for Qualified Plan Loan Offset Amounts"},"comments_count":3,"agency_id":"IRS","comments_url":"https://www.regulations.gov/docketBrowser?rpp=50&so=DESC&sb=postedDate&po=0&dct=PS&D=IRS-2020-0031","supporting_documents_count":0,"docket_id":"IRS-2020-0031","document_id":"IRS-2020-0031-0001","regulation_id_number":"1545-BP46","title":"Rollover Rules for Qualified Plan Loan Offset Amounts (REG-116475-19)","checked_regulationsdotgov_at":"2023-03-01T05:15:35Z"},"regulations_dot_gov_url":null,"significant":false,"signing_date":null,"start_page":51369,"subtype":null,"title":"Rollover Rules for Qualified Plan Loan Offset Amounts","toc_doc":"Rollover Rules for Qualified Plan Loan Offset Amounts","toc_subject":null,"topics":["Income taxes","Reporting and recordkeeping requirements"],"type":"Proposed Rule","volume":85}