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Proposed Rules: Loans From a Qualified Employer Plan to Plan Participants or Beneficiaries

Federal Register, July 31, 2000, Page 46677

Agency

Internal Revenue Service

Action

Notice of proposed rulemaking.

Summary

This document contains proposed Income Tax Regulations relating to loans made from a qualified employer plan to plan participants or beneficiaries. These regulations affect administrators of, participants in, and beneficiaries of qualified employer plans that permit participants or beneficiaries to receive loans from the plan, including loans from section 403(b) contracts and other contracts issued under qualified employer plans.

Dates

Written and electronic comments and requests for a public hearing must be received by October 30, 2000.

Addresses

Send comments to CC:MSP:RU (REG-116495-99), room 5226, Internal Revenue Service, POB 7604, Ben Franklin Station, Washington, DC 20044, or taxpayers may submit comments electronically via the Internet by selecting the ``Tax Regs'' option on the IRS Home Page, or by submitting comments directly to the IRS Internet site at http://www.irs.gov/tax_regs/regslist.html.

Further Information

Vernon S. Carter, (202) 622-6070

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