{"abstract":"This document sets forth proposed regulations that would provide rules relating to the use of forfeitures in qualified retirement plans, including a deadline for the use of forfeitures in defined contribution plans. These proposed regulations would affect participants in, beneficiaries of, administrators of, and sponsors of qualified retirement 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/2023/02/27/2023-03778.html","cfr_references":[{"chapter":null,"citation_url":null,"part":"1","title":26}],"citation":"88 FR 12282","comment_url":null,"comments_close_on":"2023-05-30","correction_of":null,"corrections":[],"dates":"Written or electronic comments must be received by May 30, 2023.","disposition_notes":null,"docket_ids":["REG-122286-18"],"dockets":[{"supporting_documents":[],"agency_name":"IRS","documents":[{"comment_count":10,"comment_start_date":"2023-02-27","updated_at":"2023-06-27T21:56:03.899-04:00","comment_url":"https://www.regulations.gov/commenton/IRS-2023-0007-0001","allow_late_comments":null,"id":"IRS-2023-0007-0001","comment_end_date":"2023-05-31","regulations_dot_gov_open_for_comment":false}],"supporting_documents_count":0,"id":"IRS-2023-0007","title":"Use of Forfeitures in Qualified Retirement Plans (REG-122286-18)"}],"document_number":"2023-03778","effective_on":null,"end_page":12285,"executive_order_notes":null,"executive_order_number":null,"full_text_xml_url":"https://www.federalregister.gov/documents/full_text/xml/2023/02/27/2023-03778.xml","html_url":"https://www.federalregister.gov/documents/2023/02/27/2023-03778/use-of-forfeitures-in-qualified-retirement-plans","images":{},"images_metadata":{},"json_url":"https://www.federalregister.gov/api/v1/documents/2023-03778?publication_date=2023-02-27","mods_url":"https://www.govinfo.gov/metadata/granule/FR-2023-02-27/2023-03778/mods.xml","not_received_for_publication":null,"page_length":4,"page_views":{"count":10040,"last_updated":"2026-06-27 12:15:03 -0400"},"pdf_url":"https://www.govinfo.gov/content/pkg/FR-2023-02-27/pdf/2023-03778.pdf","presidential_document_number":null,"proclamation_number":null,"public_inspection_pdf_url":"https://public-inspection.federalregister.gov/2023-03778.pdf?1677246318","publication_date":"2023-02-27","raw_text_url":"https://www.federalregister.gov/documents/full_text/text/2023/02/27/2023-03778.txt","regulation_id_number_info":{"1545-BO98":{"issue":"202504","html_url":"https://www.federalregister.gov/regulations/1545-BO98/guidance-on-the-timing-of-the-use-or-allocation-of-forfeitures-in-qualified-retirement-plans","title":"Guidance on the Timing of the Use or Allocation of Forfeitures in Qualified Retirement Plans","xml_url":"http://www.reginfo.gov/public/do/eAgendaViewRule?pubId=202504&RIN=1545-BO98&operation=OPERATION_EXPORT_XML","priority_category":"Substantive, Nonsignificant"}},"regulation_id_numbers":["1545-BO98"],"regulations_dot_gov_info":{"supporting_documents":[],"regulatory_plan":{"html_url":"https://www.federalregister.gov/regulations/1545-BO98/guidance-on-the-timing-of-the-use-or-allocation-of-forfeitures-in-qualified-retirement-plans","title":"Guidance on the Timing of the Use or Allocation of Forfeitures in Qualified Retirement Plans"},"comments_count":10,"agency_id":"IRS","comments_url":"https://www.regulations.gov/docketBrowser?rpp=50&so=DESC&sb=postedDate&po=0&dct=PS&D=IRS-2023-0007","supporting_documents_count":0,"docket_id":"IRS-2023-0007","document_id":"IRS-2023-0007-0001","regulation_id_number":"1545-BO98","title":"Use of Forfeitures in Qualified Retirement Plans (REG-122286-18)","checked_regulationsdotgov_at":"2023-06-29T01:00:08Z"},"regulations_dot_gov_url":null,"significant":false,"signing_date":null,"start_page":12282,"subtype":null,"title":"Use of Forfeitures in Qualified Retirement Plans","toc_doc":"Use of Forfeitures in Qualified Retirement Plans","toc_subject":null,"topics":["Income taxes","Reporting and recordkeeping requirements"],"type":"Proposed Rule","volume":88}