REG-100669-24 Automatic Enrollment -Unenrolled Participant Notice

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taxpayers may apply these regulations
in their entirety for taxable years
beginning after December 31, 2017, and
ending before December 17, 2018. In
lieu of applying the regulations referred
to in the first sentence of this paragraph
(a), taxpayers may apply the provisions
matching §§ 1.59A–1 through 1.59A–9
from the Internal Revenue Bulletin (IRB)
2019–02 (https://www.irs.gov/irb/201902_IRB) in their entirety for all taxable
years beginning after December 31,
2017, and ending on or before December
6, 2019.
*
*
*
*
*
(c) Additional applicability dates.
Sections 1.59A–3(b)(2)(iv) and 1.59A–
6(b)(3) (iii) through (iv) apply to taxable
years beginning on or after January 10,
2025.
■ Par. 6. Section 1.6038A–2 is amended
by revising the third sentence of
paragraph (g) to read as follows:
§ 1.6038A–2

Requirement of return.

*

*
*
*
*
(g) * * * Paragraph (b)(7)(ix) of this
section applies to payments made in
taxable years beginning on or after
January 1, 2027. * * *
Douglas W. O’Donnell,
Deputy Commissioner.
[FR Doc. 2025–00186 Filed 1–10–25; 4:15 pm]
BILLING CODE 4830–01–P

DEPARTMENT OF THE TREASURY
Internal Revenue Service
26 CFR Part 1
[REG–100669–24]
RIN 1545–BR08

Automatic Enrollment Requirements
Under Section 414A
Internal Revenue Service (IRS),
Treasury.
ACTION: Notice of proposed rulemaking
and notice of public hearing.
AGENCY:

This document sets forth
proposed regulations that would
provide guidance with respect to the
automatic enrollment requirements that
apply to certain retirement plans. The
proposed regulations reflect statutory
changes made by the SECURE 2.0 Act of
2022 requiring that certain cash or
deferred arrangements and salary
reduction agreements be eligible
automatic contribution arrangements
that satisfy additional specified
requirements. The proposed regulations
would affect participants in,
beneficiaries of, employers maintaining,
and administrators of certain retirement

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SUMMARY:

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plans that include cash or deferred
arrangements or annuity contracts
purchased under salary reduction
agreements and other retirement plans
that include eligible automatic
contribution arrangements. This
document also provides notice of a
public hearing.
DATES: Written or electronic comments
must be received by March 17, 2025. A
public hearing on this proposed
regulation has been scheduled for April
8, 2025, at 10 a.m. ET. Requests to speak
and outlines of topics to be discussed at
the public hearing must be received by
March 17, 2025. If no outlines are
received by March 17, 2025, the public
hearing will be cancelled.
ADDRESSES: Commenters are strongly
encouraged to submit public comments
electronically. Submit electronic
submissions via the Federal
eRulemaking Portal at
www.regulations.gov (indicate IRS and
REG–100669–24) by following the
online instructions for submitting
comments. Requests for a public hearing
must be submitted as prescribed in the
‘‘Comments and Public Hearing’’
section. Once submitted to the Federal
eRulemaking Portal, comments cannot
be edited or withdrawn. The
Department of the Treasury (Treasury
Department) and the IRS will publish
for public availability any comment
submitted electronically or on paper to
its public docket on
www.regulations.gov. Send paper
submissions to: CC:PA:01:PR (REG–
100669–24), Room 5203, Internal
Revenue Service, P.O. Box 7604, Ben
Franklin Station, Washington, DC
20044.
FOR FURTHER INFORMATION CONTACT:
Concerning the proposed regulations,
call Christina M. Cerasale at (202) 317–
4102 or Kara M. Soderstrom at (202)
317–6799; concerning submission of
comments, the hearing, and the access
code to attend the hearing by telephone,
call the Publications and Regulations
Section at (202) 317–6901 (not toll-free
numbers) or email publichearings@
irs.gov (preferred).
SUPPLEMENTARY INFORMATION:
Authority
These proposed regulations are
promulgated under section 7805(a) of
the Internal Revenue Code (Code),
which provides that ‘‘the Secretary shall
prescribe all needful rules and
regulations for the enforcement of [the
Code], including all rules and
regulations as may be necessary by
reason of any alteration of law in
relation to internal revenue.’’ In
addition, section 341 of the SECURE 2.0

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Act of 2022 (SECURE 2.0 Act), enacted
on December 29, 2022, as Division T of
the Consolidated Appropriations Act,
2023, Public Law 117–328, 136 Stat.
4459 (2022), instructs the Secretaries of
the Treasury and Labor (or their
delegates) to adopt regulations related to
the consolidation of notices required for
defined contribution plans under the
Code and the Employee Retirement
Income Security Act of 1974, Public
Law 93–406, 88 Stat. 829, as amended
(ERISA).
Background
This notice of proposed rulemaking
sets forth a proposed regulation under
section 414A of the Code that would be
added to the Income Tax Regulations
(26 CFR part 1). Section 414A, which
was added to the Code by section 101
of the SECURE 2.0 Act, provides that
certain retirement plans must
automatically enroll employees.
In addition to adding a new regulation
under section 414A of the Code, this
notice of proposed rulemaking sets forth
proposed amendments to the
regulations under section 414(w). These
amendments to § 1.414(w)–1 would
reflect the application of section 414A
and the exception to the notice
requirements for unenrolled
participants set forth in section 414(bb),
as added to the Code by section 320 of
the SECURE 2.0 Act. The proposed
amendments to § 1.414(w)–1 also would
address section 402A(e)(5)(C) of the
Code, which was added to the Code by
section 127 of the SECURE 2.0 Act, as
well as section 341 of the SECURE 2.0
Act. Section 402A(e)(5)(C) of the Code
and section 341 of the SECURE 2.0 Act
permit the consolidation of certain
notices required under the Code and
ERISA.
I. In General
A. Cash or Deferred Arrangements and
Salary Reduction Agreements
Section 401(k)(1) provides that a
profit-sharing, stock bonus, pre-ERISA
money purchase, or rural cooperative
plan will not fail to qualify under
section 401(a) merely because it
includes a cash or deferred arrangement
(CODA) 1 that is a qualified CODA.
Under section 401(k)(2), a CODA is a
qualified CODA only if it satisfies
certain requirements. These
requirements include that elective
contributions under the CODA are
subject to the section 401(k)(2)(B)
1 Under § 1.401(k)–1(a)(2)(i), a CODA generally is
an arrangement providing for an election by an
employee to have the employer provide either
contributions to a plan described in section 401(a)
or payments directly in cash.

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restriction on when distributions may
be made, and that the arrangement
satisfies the actual deferral percentage
(ADP) test in section 401(k)(3)(A)(ii).2
Section 403(b)(1) of the Code provides
for an exclusion from gross income of
certain contributions that are used to
purchase an annuity contract, including
contributions that are made under a
salary reduction agreement. Although
there is no direct definition of salary
reduction agreement in section 403(b),
several provisions of the Code set forth
rules that apply to the use of a salary
reduction agreement to purchase an
annuity contract described in section
403(b). For example, section 403(b)(11)
provides distribution restrictions that
apply to ‘‘contributions made pursuant
to a salary reduction agreement.’’
B. Automatic Enrollment

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Section 902 of the Pension Protection
Act of 2006, Public Law 109–280, 120
Stat. 780 (PPA ‘06), added sections
401(k)(13) and 414(w) to the Code to
facilitate automatic contribution
arrangements (also referred to as
automatic enrollment) in qualified
CODAs under section 401(k). Section
414(w) also applies to automatic
contribution arrangements under
section 403(b) plans; section 457(b)
plans maintained by governmental
employers described in section
457(e)(1)(A); simplified employee
pensions, the terms of which provide for
a salary reduction arrangement
described in section 408(k)(6); and
SIMPLE individual retirement accounts
described in section 408(p). An
automatic contribution arrangement is a
CODA or other similar arrangement
providing for elections on the part of
eligible employees that includes a
default election under which an eligible
employee is treated as having elected to
have a specified contribution made on
the employee’s behalf under the plan
while permitting the employee to make
an affirmative election to have
contributions made in a different
amount on the employee’s behalf
(including no contributions).3
2 The ADP test in section 401(k)(3)(A)(ii)
compares the average deferral percentage for highly
compensated employees with the average deferral
percentage for non-highly compensated employees.
As an alternative to satisfying the annual ADP test,
a plan may satisfy the provisions of section
401(k)(11), (12), (13), or (16).
3 Section 902 of PPA ’06 also added a new section
514(e) to ERISA, which broadly provides that,
notwithstanding any other provision of section 514,
title I of ERISA supersedes State laws that would
directly or indirectly prohibit or restrict the
inclusion of an automatic contribution arrangement
in a plan.

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1. Qualified Automatic Contribution
Arrangements Under Section 401(k)(13)
Section 401(k)(13) provides a designbased safe harbor for a CODA that
provides for automatic enrollment at a
specified level and meets certain
employer contribution, notice, and other
requirements. A CODA that satisfies
these requirements, referred to as a
qualified automatic contribution
arrangement (QACA), is treated as
satisfying the ADP test.
Section 401(k)(13)(C)(ii) provides that
the default election in a QACA ceases to
apply to any eligible employee if the
employee makes an affirmative election
to not have any elective contributions
made on the employee’s behalf or to
have elective contributions made in a
specified amount or percentage of
compensation on the employee’s behalf.
Reflecting that provision, § 1.401(k)–
3(j)(1)(ii) provides that the default
election ceases to apply with respect to
an eligible employee for periods of time
with respect to which the employee has
an affirmative election that is currently
in effect to have elective contributions
made in a different amount on the
employee’s behalf (in a specified
amount or percentage of compensation)
or not have any elective contributions
made on the employee’s behalf.
Section 401(k)(13)(C)(iii) sets forth a
series of minimum default contribution
percentages (based on the plan year that
the arrangement first applies to an
employee) that an automatic
contribution arrangement must satisfy to
be a QACA and requires that the default
contribution percentages apply
uniformly. Under § 1.401(k)–3(j)(2)(iii),
a plan does not fail to satisfy this
uniform percentage requirement merely
because: (1) the percentage varies based
on the number of years or portions of
years an eligible employee has
participated in the automatic
contribution arrangement intended to be
a QACA; (2) the rate of elective
contributions under a cash or deferred
election that is in effect immediately
prior to the effective date of the default
percentage under the QACA is not
reduced; (3) the rate of elective
contributions is limited so as not to
exceed the limits of sections 401(a)(17),
402(g) (determined with or without
catch-up contributions), and 415; or (4)
the default election is not applied
during the period an employee is not
permitted to make elective contributions
pursuant to section 414(u)(12)(B)(ii).
Section 401(k)(13)(C)(iv) provides an
exception from the application of the
default election under a QACA for
eligible employees who were eligible to
participate in the CODA (or a

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predecessor CODA) immediately before
the effective date of the QACA and who
have an election in effect on that
effective date. Reflecting that provision,
§ 1.401(k)–3(j)(1)(iii) provides that an
automatic contribution arrangement
does not fail to be a QACA merely
because the default election is not
applied to an employee who was
eligible under the CODA (or a
predecessor arrangement) immediately
prior to the effective date of the QACA
and on that effective date had an
affirmative election in effect (that
remains in effect) to have elective
contributions made on the employee’s
behalf (in a specified amount or
percentage of compensation) or not have
elective contributions made on the
employee’s behalf.
Section 1.401(k)–3(j)(2)(iv) provides
that minimum percentages in a QACA
are determined without regard to
whether an employee has continued to
be eligible to make contributions under
the plan. However, § 1.401(k)–3(j)(2)(iv)
provides that a plan is permitted to treat
an employee who for an entire plan year
did not have contributions made
pursuant to a default election under a
QACA as if the employee also had not
had such contributions for any prior
plan year.
2. Eligible Automatic Contribution
Arrangements Under Section 414(w)
Section 414(w) facilitates automatic
enrollment by providing relief from the
distribution restrictions under section
401(k)(2)(B), 403(b)(7), 403(b)(11), or
457(d)(1)(A) in the case of an eligible
automatic contribution arrangement
(EACA). Under this relief, a plan may
permit an employee who was
automatically enrolled under an EACA
to take a distribution within a limited
period after the initial default elective
contribution with respect to the
employee was made.
Under section 414(w)(1) and (2), an
applicable employer plan 4 that contains
an EACA is permitted to allow
employees to elect to receive a
distribution, called a permissive
withdrawal, equal to the amount of
default elective contributions (and
attributable earnings) made with respect
to the employee beginning with the first
payroll period to which the EACA
4 Section 414(w)(5) defines an applicable
employer plan for purposes of section 414(w) as a
trust described in section 401(a) that is exempt from
tax under section 501(a), a plan described in section
403(b), a section 457(b) plan that is maintained by
a governmental employer described in section
457(e)(1)(A), a simplified employee pension the
terms of which provide for a salary reduction
arrangement described in section 408(k)(6), or a
SIMPLE individual retirement account described in
section 408(p).

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applies to the employee and ending
with the effective date of the election.
The election must be made within 90
days after the date of the first default
elective contribution with respect to the
employee under the arrangement.5
Section 414(w)(3) defines an EACA as
an arrangement under which: (1) a
participant may elect to have the
employer make payments as
contributions under the plan on behalf
of the participant, or to the participant
directly in cash; (2) the participant is
treated as having elected to have the
employer make such contributions in an
amount equal to a uniform percentage of
compensation provided under the plan
until the participant specifically elects
not to have such contributions made (or
specifically elects to have such
contributions made at a different
percentage); and (3) participants are
provided a notice that satisfies the
requirements of section 414(w)(4).
Section 414(w)(4) provides that the
administrator of a plan that includes an
EACA must, within a reasonable period
before each plan year, provide each
employee to whom the arrangement
applies for the plan year written notice
of the employee’s rights and obligations
under the arrangement that is
sufficiently accurate and comprehensive
to apprise the employee of the
employee’s rights and obligations.
Section 414(w)(4)(A)(ii) requires that the
notice be written in a manner calculated
to be understood by the average
employee to whom the arrangement
applies. Section 414(w)(4)(B) provides
that the notice must explain: (1) the
employee’s rights under the
arrangement to elect not to have elective
contributions made on the employee’s
behalf (or to elect to have contributions
made at a different percentage), and (2)
how contributions made under the
arrangement will be invested in the
absence of any investment decision by
the employee. In addition, the employee
must be given a reasonable period of
time after receipt of the notice and
before the first elective contribution is
made to make an election described in
the notice.
The Treasury Department and the IRS
issued a regulation under section 414(w)
on February 24, 2009 (TD 9447, 74 FR
8200). Section 1.414(w)–1(b)(2) includes
rules that address the uniform
percentage requirement of section
414(w)(3)(B), including rules that
incorporate the exceptions to the
5 Section

414(w)(1)(A) and (B) provides that the
amount of the distribution is includible in the gross
income of the employee for the taxable year in
which the distribution is made but is not subject to
the additional income tax on early distributions
under section 72(t).

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uniform percentage requirement for a
default elective contribution for a QACA
set forth in § 1.401(k)–3(j)(2)(iii).
II. New Automatic Enrollment
Requirements and Other Changes
Regarding EACAs Under the SECURE
2.0 Act
A. Section 101 of the SECURE 2.0 Act
Section 101 of the SECURE 2.0 Act
adds section 414A to the Code. Under
section 101(c) of the SECURE 2.0 Act,
the amendments made by section 101
apply to plan years beginning after
December 31, 2024.
Section 414A(a)(1) of the Code
generally provides that a CODA will not
be treated as a qualified CODA
described in section 401(k) unless the
CODA satisfies the automatic
enrollment requirements of section
414A(b). Similarly, section 414A(a)(2)
generally provides that an annuity
contract otherwise described in section
403(b) that is purchased under a salary
reduction agreement will not be treated
as described in section 403(b) unless the
salary reduction agreement satisfies the
automatic enrollment requirements of
section 414A(b).
Under section 414A(b)(1), a CODA or
salary reduction agreement satisfies the
automatic enrollment requirements of
section 414A(b) if the CODA or salary
reduction agreement is an EACA (as
defined in section 414(w)(3)) that
satisfies the additional requirements of
section 414A(b)(2) through (4). Section
414A(b)(2) requires the EACA to allow
employees to make permissible
withdrawals (as defined in section
414(w)(2)). Under section
414A(b)(3)(A)(i), the minimum initial
default contribution percentage under
the EACA must be at least 3 percent (but
not more than 10 percent), and under
section 414A(b)(3)(A)(ii), the default
contribution percentage must increase
by one percentage point for each plan
year beginning after each completed
year of participation under the EACA,
up to a maximum default contribution
percentage of at least 10 percent (but not
more than 15 percent).6 Section
414A(b)(4) provides that amounts
contributed pursuant to the EACA for
which no investment is elected by a
participant must be invested in
accordance with the requirements of 29
CFR 2550.404c–5 7 (or any successor
regulations).
6 Section 414A(b)(3)(B) provides a reduced
maximum default contribution percentage of 10
percent for certain plans with respect to certain
plan years.
7 The requirements of 29 CFR 2550.404c–5 relate
to investments in qualified default investment
alternatives.

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Section 414A(c) sets forth certain
exceptions to the requirements of
section 414A(a). In general, section
414A(a) does not apply to any: (1)
SIMPLE 401(k) plan described in
section 401(k)(11); (2) qualified CODA
established before December 29, 2022
(the date of enactment of the SECURE
2.0 Act); (3) section 403(b) plan
established before December 29, 2022;
(4) governmental plan described in
section 414(d); (5) church plan
described in section 414(e); (6) plan
maintained by a new business as
described in section 414A(c)(4)(A); or
(7) plan maintained by a small business
as described in section 414A(c)(4)(B).
Certain of the exceptions in section
414A(c) include special rules for plans
maintained by more than one employer.
Section 414A(c)(2)(B) provides rules
that apply in the case of an employer
that, after December 29, 2022, adopts a
plan maintained by more than one
employer. Under that provision, the
exception to section 414A(a) for a
qualified CODA or 403(b) plan
established before December 29, 2022,
will not apply to that adopting
employer, and the rules of section
414A(a) will apply with respect to that
employer as if the plan were a single
plan. In addition, under section
414A(c)(4)(C), the new business and
small business exceptions to section
414A(a) are applied separately to each
participating employer in a plan
maintained by more than one employer,
and all participating employers to
which section 414A(a) applies (after the
application of the new business
exception in section 414A(c)(4)(A) and
the small business exception in section
414A(c)(4)(B)) are treated as maintaining
a separate plan for purposes of section
414A.
On December 20, 2023, the Treasury
Department and the IRS released Notice
2024–2, 2024–2 IRB 316, which
provides initial guidance on certain
provisions of the SECURE 2.0 Act.
Section II.A of Notice 2024–2 provides
initial guidance in the form of questions
and answers regarding certain issues
related to section 414A of the Code that
primarily addresses the scope of the
exceptions under section 414A(c)(2) to
the requirements of section 414A.
Q&A A–1 of Notice 2024–2 provides
that, for purposes of section
414A(c)(2)(A)(i) (the exception to
section 414A(a) for a qualified CODA
established before December 29, 2022),
a qualified CODA is established on the
date plan terms providing for the CODA
are adopted initially, even if the plan
terms providing for the CODA are
effective after the adoption date.

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Q&A A–2 of Notice 2024–2 provides
rules that apply in the case of a merger
of a plan maintained by a single
employer that includes a qualified
CODA established before December 29,
2022 (a pre-enactment qualified CODA),
with another plan that includes a preenactment qualified CODA. Under Q&A
A–2, the treatment of the qualified
CODA included in the ongoing plan as
a pre-enactment qualified CODA is
unaffected by the merger (without
regard to whether the ongoing plan is
maintained by a single employer or
more than one employer).
Q&A A–3 of Notice 2024–2 provides
that if a plan that includes a qualified
CODA that was not established before
December 29, 2022, is merged with a
plan that includes a pre-enactment
qualified CODA, then, after the merger,
the qualified CODA included in the
ongoing plan generally will not be
treated as a pre-enactment qualified
CODA. However, if, in connection with
a disposition, acquisition, or other
transaction described in section
410(b)(6)(C), a plan maintained by a
single employer that includes a
qualified CODA that was not established
before December 29, 2022, is merged
with another plan maintained by a
single employer that includes a preenactment qualified CODA, and the
plan that includes the pre-enactment
qualified CODA is designated as the
ongoing plan, then the qualified CODA
included in the ongoing plan continues
to be treated as a pre-enactment
qualified CODA after the merger,
provided that the merger occurs by the
end of the section 410(b)(6)(C) transition
period.
Q&A A–3 also provides that if a plan
maintained by a single employer
includes a qualified CODA that was not
established before December 29, 2022,
and is merged into a plan maintained by
more than one employer that includes a
pre-enactment qualified CODA, then the
qualified CODA included in the ongoing
plan would not be treated as a preenactment qualified CODA with respect
to that employer. However, in that case,
the merger would not affect whether the
qualified CODA is treated as a preenactment qualified CODA with respect
to other employers that participate in
the ongoing plan.
Q&A A–4 of Notice 2024–2 provides
that if a plan that includes a qualified
CODA is spun off from a plan that
includes a pre-enactment qualified
CODA, the qualified CODA included in
the new spun-off plan generally is also
treated as being a pre-enactment
qualified CODA. However, if the plan
from which the new plan was spun off
was a plan maintained by more than one

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employer that was established before
December 29, 2022, then the qualified
CODA included in the spun-off plan is
treated as a pre-enactment qualified
CODA only if the qualified CODA in the
plan maintained by more than one
employer was treated as a preenactment qualified CODA with respect
to the employer sponsoring the spun-off
plan.
Q&A A–5 of Notice 2024–2 provides
that, in general, the rules of section
414A that apply to qualified CODAs
also apply to section 403(b) plans.
However, the exception to section
414A(a) for a section 403(b) plan
established before December 29, 2022,
applies without regard to the date of
adoption of plan terms that provide for
salary reduction agreements.
Q&A A–6 of Notice 2024–2 explains
that, unless an exception set forth in
section 414A(c) applies (for example,
the exception for a new or small
business), section 414A(a) applies to a
starter 401(k) deferral-only arrangement
described in section 401(k)(16)(B), or to
a safe harbor deferral-only plan
described in section 403(b)(16)(B), for
plan years beginning after December 31,
2024.
The Treasury Department and the IRS
received 12 written comments in
response to Notice 2024–2 that address
the guidance provided in Section II.A of
the notice. The Treasury Department
and the IRS reviewed all 12 comments,
and this preamble addresses those that
are relevant and within scope for this
notice of proposed rulemaking. All
written comments responding to Notice
2024–2 are available for public
inspection and copying at
www.regulations.gov, and certain of
those comments that address Section
II.A of Notice 2024–2 are discussed in
the Explanation of Provisions portion of
this preamble.
B. SECURE 2.0 Act Changes Regarding
EACA Notices
1. Notice Requirements for Unenrolled
Participants
Section 320(b) of the SECURE 2.0 Act
adds section 414(bb) to the Code,
effective for plan years beginning after
December 31, 2022. Section 414(bb)(1)
provides that, with respect to any
defined contribution plan, no
disclosure, notice, or other plan
document is required to be furnished
under the Code to any unenrolled
participant if the unenrolled participant
is furnished: (1) an annual reminder
notice (as defined in section 414(bb)(3))
of the participant’s eligibility to
participate in the plan and any
applicable election deadlines under the

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plan, and (2) any document requested
by the participant that the participant
would be entitled to receive
notwithstanding section 414(bb).
Section 414(bb)(2) defines an
unenrolled participant as an employee
who: (1) is eligible to participate in a
defined contribution plan, (2) has been
furnished the summary plan description
pursuant to section 104(b) of ERISA for
the plan and any other notices related
to eligibility under the plan and
required to be furnished under the Code
or ERISA in connection with the
participant’s initial eligibility to
participate in the plan, (3) is not
participating in the defined contribution
plan, and (4) satisfies any other criteria
as the Secretary of the Treasury may
determine appropriate, as prescribed in
guidance issued in consultation with
the Secretary of Labor. The last sentence
of section 414(bb)(2) of the Code
provides that any eligibility to
participate in the plan following any
period for which the employee was not
eligible to participate is to be treated as
initial eligibility.
Section 414(bb)(3) provides that the
annual reminder notice required under
section 414(bb)(1) is the notice
described in section 111(c) of ERISA (as
added by section 320(a) of the SECURE
2.0 Act).
2. Combining EACA Notices With Other
Notices
Section 127 of the SECURE 2.0 Act
provides for the creation of pensionlinked emergency savings accounts
(PLESAs) effective for plan years
beginning after December 31, 2023.
Among other changes, section 127 of the
SECURE 2.0 Act redesignates section
402A(e) of the Code as section 402A(f)
and adds a new section 402A(e)
regarding PLESAs.8 Section
402A(e)(5)(A) requires the plan
administrator of a plan with a PLESA
feature to furnish initial and annual
notices to participants describing
certain information regarding the
PLESA that meet the requirements of
section 402A(e)(5)(B). Section
402A(e)(5)(C) permits the initial and
annual notices required under section
402A(e)(5)(A) to be included with any
other notice under ERISA, including
under section 404(c)(5)(B) or 514(e)(3) of
ERISA, or under section 401(k)(13)(E) or
414(w)(4) of the Code, if the other notice
8 On January 12, 2024, the Treasury Department
and the IRS released Notice 2024–22, 2024–6 IRB
662, which provides initial guidance regarding antiabuse rules under section 402A(e)(12) of the Code,
as added by section 127 of the SECURE 2.0 Act, and
also addresses whether Rev. Rul. 74–55, 1974–1 CB
89, and Rev. Rul. 74–56, 1974–1 CB 90, are
applicable to PLESAs.

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is provided to the participant at the time
required for that notice.
The Department of Labor has
provided frequently asked questions
regarding PLESAs, including with
respect to the permitted consolidation of
notices under section 801(d)(3)(C) of
ERISA (which is a parallel provision to
section 402A(e)(5)(C) of the Code). See
Q&A–18 of ‘‘FAQs: Pension-Linked
Emergency Savings Accounts,’’
available at www.dol.gov/agencies/ebsa/
about-ebsa/our-activities/resourcecenter/faqs/pension-linked-emergencysavings-accounts.
Section 341 of the SECURE 2.0 Act
permits a plan (as defined in section 3
of ERISA) to consolidate two or more of
the notices required under sections
404(c)(5)(B) and 514(e)(3) of ERISA and
sections 401(k)(12)(D), 401(k)(13)(E),
and 414(w)(4) of the Code into a single
notice, provided that the combined
notice satisfies certain requirements.
Section 341 of the SECURE 2.0 Act does
not prevent the consolidation of any
other notices required under ERISA or
the Code to the extent otherwise
permitted by the Secretary of Labor or
the Secretary of the Treasury (or their
delegates), as applicable.
On October 24, 2007, the Department
of Labor published in the Federal
Register (72 FR 60452) a final
regulation, 29 CFR 2550.404c–5,
providing relief from certain fiduciary
responsibilities under ERISA for
investments made on behalf of
participants or beneficiaries who fail to
direct the investment of assets in their
individual accounts. The preamble to
that final regulation indicates that the
Department of Labor anticipates that the
notice requirements of sections
404(c)(5)(B) and 514(e)(3) of ERISA and
sections 401(k)(13)(E) and 414(w)(4) of
the Code could be satisfied in a single
disclosure document. See 72 FR 60455
(regarding the notice requirements
under section 404(c)(5)(B) of ERISA and
sections 401(k)(13)(E) and 414(w)(4) of
the Code) and 72 FR 60466 (regarding
the notice requirements under sections
404(c)(5)(B) and 514(e)(3) of ERISA).
To aid plan sponsors for the 2008
plan year (the first plan year that a plan
could have included a QACA or EACA),
the IRS coordinated with the
Department of Labor to post a sample
‘‘Automatic Enrollment Notice,’’
available at www.irs.gov/pub/irs-tege/
sample_notice.pdf. This sample notice
is intended to satisfy the notice
requirements of sections 404(c)(5)(B)
and 514(e)(3) of ERISA and sections
401(k)(13)(E) and 414(w)(4) of the Code.
On April 29, 2008, the Department of
Labor issued Field Assistance Bulletin
2008–03. Q&A–10 of Field Assistance

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Bulletin 2008–03 explains that the
notice required under section
401(k)(12)(D) also may be combined
with the notice required under section
404(c)(5)(B) of ERISA.
Q&A–18 of ‘‘FAQs: Pension-Linked
Emergency Savings Accounts’’ explains
that, with respect to section 341 of the
SECURE 2.0 Act, the Department of
Labor retains its position regarding the
consolidation of notices required under
sections 404(c)(5)(B) and 514(e)(3) of
ERISA and sections 401(k)(12)(D),
401(k)(13)(E), and 414(w)(4) of the Code.
Q&A–18 also explains that, under
section 801(d)(3)(C) of ERISA, the initial
and annual notices that must be
furnished to PLESA participants may be
included with any other notice under
ERISA, including under section
404(c)(5)(B) or 514(e)(3) of ERISA, or
under section 401(k)(13)(E) or 414(w)(4)
of the Code, if such other notice is
provided to the participant at the time
required for such notice.
Explanation of Provisions
I. Proposed § 1.414A–1
A. General Rule
In accordance with section
414A(a)(1), the proposed regulation
generally would provide that a CODA
will not be treated as a qualified CODA
unless the plan that includes the CODA
provides that any cash or deferred
election under the CODA must satisfy
the automatic enrollment requirements
of section 414A. The proposed
regulation would clarify that the
determination of whether a CODA fails
to satisfy these automatic enrollment
requirements (and, therefore, fails to be
a qualified CODA) is made on a planyear basis.
Similarly, in accordance with section
414A(a)(2), the proposed regulation
generally would provide that an annuity
contract described in section 403(b) that
is purchased pursuant to a salary
reduction agreement will not be treated
as purchased under a section 403(b)
plan for a plan year unless the plan
provides that any salary reduction
agreement under the plan must satisfy
the automatic enrollment requirements
of section 414A.
B. Automatic Enrollment Requirements
1. In General
As described in section II.A of the
Background portion of this preamble,
section 414A(a) generally requires a
qualified CODA, or an annuity contract
described in section 403(b) that is
purchased under a salary reduction
agreement, to satisfy the automatic
enrollment requirements of section

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414A(b), which require the CODA or
salary reduction agreement to be an
EACA, as described in section
414(w)(3), that meets the requirements
of section 414A(b)(2) through (4).
Section 414A(c) sets forth exceptions to
the requirements of section 414A(a) for
certain plans.
The Treasury Department and the IRS
received comments in response to
Notice 2024–2 requesting that the
guidance provide that certain categories
of employees need not be covered by an
EACA for section 414A(b) to be
satisfied. However, although section
414A(c) provides several exceptions to
the requirements of section 414A(a) for
certain types of plans, there is no
provision in section 414A (or in section
101(c) of the SECURE 2.0 Act) that
excludes any category of employee from
the automatic enrollment requirements
of section 414A(b) of the Code if the
plan is subject to section 414A(a).
Accordingly, the proposed regulation
would clarify that a CODA or salary
reduction agreement under a plan
satisfies the automatic enrollment
requirements of section 414A only if the
plan provides for an EACA that covers
all employees in the plan who are
eligible to elect to have contributions
made on their behalf under the CODA
or pursuant to the salary reduction
agreement (including long-term, parttime employees described in section
401(k)(15) of the Code or section 202(c)
of ERISA).
Commenters also requested guidance
on whether an employee must be
automatically enrolled if the employee
was eligible to participate in a CODA or
salary reduction agreement included in
a plan before the CODA or salary
reduction agreement became subject to
the automatic enrollment requirements
of section 414A(b). In response to these
comments, the proposed regulation
would provide an exception to
automatic enrollment for certain
employees who are eligible to make a
cash or deferred election under a CODA
or to enter into a salary reduction
agreement that is comparable to the
exception for certain current employees
under a QACA, as set forth in
§ 1.401(k)–3(j)(1)(iii). Specifically, the
proposed regulation would clarify that
an EACA will not fail to satisfy section
414A merely because the default
election under the EACA does not apply
to an employee who, on the date the
plan is first required to satisfy the
automatic enrollment requirements of
the proposed regulation, had an
affirmative election in effect (that
remains in effect) to have contributions
made on the employee’s behalf under a
cash or deferred election or a salary

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reduction agreement (in a specified
amount or percentage of compensation)
or not have contributions made on the
employee’s behalf under a cash or
deferred election or a salary reduction
agreement.

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2. Permissive Withdrawals
In accordance with section
414A(b)(2), the proposed regulation
would provide that an EACA satisfies
the automatic enrollment requirements
of section 414A only if the plan that
includes the EACA provides that any
employee who has default elective
contributions made under the EACA
may elect to make a permissible
withdrawal, as defined in section
414(w)(2) and described in § 1.414(w)–
1(c) (that is, a withdrawal of default
elective contributions and earnings that
satisfies certain timing and amount
requirements).
3. Contribution Requirements
To reflect the minimum contribution
percentage requirements of section
414A(b)(3), the proposed regulation
would provide that an EACA satisfies
the automatic enrollment requirements
of section 414A only if the default
election made on behalf of an employee
under the EACA is equal to a uniform
percentage of the employee’s
compensation that is subject to a cash or
deferred election or salary reduction
arrangement under the plan. The default
election would not apply if the
employee affirmatively elects to have
contributions made in a different
amount on the employee’s behalf (in a
specified amount or percentage of
compensation) or not have any
contributions made on the employee’s
behalf, under a cash or deferred election
or a salary reduction agreement.
In accordance with section
414A(b)(3)(A)(i), the proposed
regulation would provide that the
contribution percentage under the
default election for each employee’s
initial period must be a uniform
percentage that is not less than 3
percent and not more than 10 percent.
The proposed regulation would clarify
that an employee’s initial period (that is,
the employee’s ‘‘first year of
participation’’ under section
414A(b)(3)(A)(i)) would begin when the
employee is first eligible to elect to have
contributions made on the employee’s
behalf under the plan (or if later, when
the plan is first required to satisfy the
automatic enrollment requirements of
section 414A), and the employee’s
initial period would end on the last day
of the following plan year.
As described in section II.A of the
Background portion of this preamble,

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section 414A(b)(3)(A)(ii) generally
requires automatic increases of one
percentage point to an employee’s
minimum default contribution
percentage for each plan year beginning
after each completed year of
participation under the EACA, up to a
maximum default contribution
percentage of at least 10 percent (but not
more than 15 percent). The proposed
regulation would provide that, for each
plan year beginning after an employee’s
initial period, the percentage
contribution under the default election
must be increased by one percentage
point until the percentage is at least 10
percent. The proposed regulation also
would provide that the percentage may
not exceed 15 percent (or the lower
percentage specified in section
414A(b)(3)(B), if applicable).
For purposes of satisfying the uniform
percentage requirement of section
414A(b)(3)(A), the proposed regulation
would adopt the exceptions from the
uniform percentage requirement of
section 414(w)(3)(B), which are based
on the similar exceptions from the
uniform percentage requirement for a
QACA under § 1.401(k)–3(j)(2)(iii).
Specifically, the proposed regulation
would clarify that an EACA does not fail
to satisfy the uniform percentage
requirement merely because: (1) the
percentage used for the default election
varies based on the number of years (or
portions of years) since the beginning of
the initial period for an employee, (2)
the rate of contributions under a cash or
deferred election or salary reduction
agreement that is in effect for an
employee immediately prior to the date
that the default election under the
proposed regulation first applies to the
employee is not reduced, (3) the rate of
contributions under a cash or deferred
election or salary reduction agreement is
limited so as not to exceed certain
applicable limits under the Code, or (4)
the default election is not applied
during the period an employee is not
permitted to have contributions made
on the employee’s behalf under a cash
or deferred election or salary reduction
agreement under section
414(u)(12)(B)(ii), which provides for a
six-month suspension of elective
deferrals (and employee contributions)
if an individual elects to receive a
distribution by reason of the individual
being treated as having been severed
from employment while performing
military service.
The proposed regulation would
provide rules, based on the rules for a
QACA under § 1.401(k)–3(j)(2)(iv), that
would address the default percentage
that would apply for an employee who
did not have default elective

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contributions made for an entire plan
year. The proposed regulation would
provide different rules that could be
used depending on whether the
employee was not eligible to have
contributions made on the employee’s
behalf under a CODA or salary
reduction agreement or had made an
affirmative election to have
contributions made in a different
amount (including an election not to
have contributions made).
Specifically, the proposed regulation
would permit a plan to provide that if,
after an employee’s initial period began,
the employee did not have default
elective contributions made for an entire
plan year, then the employee’s initial
period is redetermined. If no default
elective contributions were made solely
because the employee was not eligible
to elect to have contributions made on
the employee’s behalf under a cash or
deferred election or salary reduction
agreement for that entire plan year, then
a plan would be permitted to provide
that the employee’s initial period would
be redetermined so that it begins on the
date the employee is again eligible to
elect to have contributions made on the
employee’s behalf under the plan. An
employer would likely adopt this
provision to determine the default
contribution rate that applies to an
employee who was rehired more than
one plan year after the employee
terminated employment.
However, if no default elective
contributions were made solely because
the employee made an affirmative
election to have contributions made on
the employee’s behalf under a cash or
deferred election or salary reduction
agreement in a different amount
(including an election not to have
contributions made), then a plan would
be permitted to provide that the
employee’s initial period would be
redetermined so that it begins on any
date specified under the plan that is
later than the date the employee’s
original initial period ended. For
example, a plan is permitted to be
amended to provide that, as of a specific
date, the default election will apply to
all employees who previously made an
affirmative election that has been in
effect for a period of at least one plan
year to have contributions made on
behalf of the employees under the plan
at a rate that is below the uniform
percentage that applies during an initial
period (so that the uniform percentage
that applies during the initial period
will apply unless the employee makes a
new affirmative election). An employer
might adopt such an amendment to
facilitate an increase in the rate of

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contributions made on behalf of its
employees.
4. Investment Requirements
In accordance with the investment
requirements of section 414A(b)(4), the
proposed regulation would provide that
an EACA satisfies the automatic
enrollment requirements of section
414A only if amounts contributed
pursuant to the EACA, and for which no
investment is elected by the employee,
are invested in accordance with the
requirements of 29 CFR 2550.404c–5 (or
any successor regulations).
C. Exceptions for Certain Types of Plans
and Businesses
1. SIMPLE 401(k) Plans
In accordance with section
414A(c)(1), the proposed regulation
would provide that the automatic
enrollment requirements of section
414A do not apply to any SIMPLE
401(k) plan (as described in section
401(k)(11) and § 1.401(k)-4).

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2. Governmental and Church Plans
In accordance with section
414A(c)(3), the proposed regulation
would provide that the automatic
enrollment requirements of section
414A do not apply to any governmental
plan (within the meaning of section
414(d)) or any church plan (within the
meaning of section 414(e)).
3. New and Small Businesses
Section 414A(c)(4)(A) provides that
the automatic enrollment requirements
of section 414A(a) do not apply to any
qualified CODA, or any annuity contract
purchased under a plan, while the
employer maintaining the plan (and any
predecessor employer) has been in
existence for less than 3 years. However,
section 414A does not specify the date
as of which a plan must satisfy the
automatic enrollment requirements of
section 414A(b) if the exception for new
businesses under section 414A(c)(4)(A)
ceases to apply to the plan.
In response to Notice 2024–2, the
Treasury Department and the IRS
received a comment requesting
clarification that a plan will not fail to
satisfy the automatic enrollment
requirements of section 414A(b) if the
plan includes an EACA no later than the
first plan year that begins on or after the
third anniversary of the employer’s
existence. The Treasury Department and
the IRS agree that a plan should not be
required to implement an EACA in the
middle of a plan year. Therefore, the
proposed regulation would clarify that
the automatic enrollment requirements
of section 414A do not apply to a plan
for a plan year if, as of the beginning of

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the plan year, the employer maintaining
the plan (aggregated with any
predecessor employer) has been in
existence for less than 3 years.
Section 414A(c)(4)(B) provides that
the automatic enrollment requirements
of section 414A(a) do not apply to any
qualified CODA, or any annuity contract
purchased under a plan, earlier than the
date that is 1 year after the close of the
first taxable year of the employer
maintaining the plan with respect to
which that employer normally
employed more than 10 employees.
However, section 414A(c)(4)(B) does not
specify any method for counting the
number of employees for this purpose.
In response to Notice 2024–2, the
Treasury Department and the IRS
received comments requesting
clarification regarding the method for
counting employees for purposes of the
small business exception under section
414A(c)(4)(B). One commenter raised
the issue of how to count employees for
this purpose but did not suggest a
specific method. Another commenter
recommended that the Treasury
Department and the IRS adopt a
monthly averaging approach, which the
commenter explained would be similar
to the approach used for purposes of
section 4980H. However, section 4980H
does not use the phrase ‘‘normally
employed’’; instead, that phrase is used
in section 4980B(d)(1). Therefore, the
proposed regulation would clarify that
the number of employees that the
employer normally employs for a
taxable year is determined using the
rules of Q&A–5 of § 54.4980B–2.
Similar to the clarification provided
in the proposed regulation for new
businesses, the proposed regulation
would clarify that the automatic
enrollment requirements of section
414A do not apply to any qualified
CODA, or any annuity contract
purchased under a section 403(b) plan,
before the first plan year that begins at
least 12 months after the close of the
first taxable year of the employer
maintaining the plan with respect to
which that employer normally
employed more than 10 employees.
As described in section II.A of the
Background portion of this preamble,
section 414A(c)(4)(C) provides special
rules for the new and small business
exceptions in the case of ‘‘a plan
maintained by more than 1 employer.’’
The proposed regulation would clarify
that the phrase ‘‘a plan maintained by
more than 1 employer’’ means a
multiple employer plan.9 Accordingly,

the proposed regulation would reflect
the provisions of section 414A(c)(4)(C)
by providing that, in the case of a
multiple employer plan, the exceptions
for new and small businesses apply on
an employer-by-employer basis. Thus, if
an employer participating in a multiple
employer plan is a new or small
business, it would be exempt from the
automatic enrollment requirements of
section 414A, but that exemption would
have no impact on whether section
414A applies to the employees of the
other participating employers.

9 This interpretation is consistent with the
heading of section 414A(c)(4)(C) (‘‘Treatment of
multiple employer plans’’) and the interpretation in

§ 1.413–2(a)(2) and (3) of the substantially identical
language in section 413(c) (‘‘a plan maintained by
more than one employer’’).

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D. Exceptions for Plans Established
Before the Enactment of Section 414A
1. In General
As described in section II.A of the
Background portion of this preamble,
section 414A(c)(2)(A) provides an
exception from the requirements of
section 414A(a) in the case of a qualified
CODA, or section 403(b) plan, that is
established before December 29, 2022,
and Q&A A–1 and Q&A A–5 of Notice
2024–2 provide guidance with respect
to the date that a qualified CODA or
section 403(b) plan is established for
purposes of section 414A(c)(2)(A).
Notice 2024–2 refers to a qualified
CODA or section 403(b) plan that is
eligible for the exception under section
414A(c)(2)(A) as a pre-enactment
qualified CODA or pre-enactment
section 403(b) plan, and this
Explanation of Provisions uses the term
pre-enactment plan to encompass both
pre-enactment qualified CODAs and
pre-enactment section 403(b) plans.
The proposed regulation would reflect
the provisions of section
414A(c)(2)(A)(i) and incorporate the
guidance provided in Q&A A–1 of
Notice 2024–2 by generally providing
that the automatic enrollment
requirements of section 414A do not
apply to any plan that includes a
qualified CODA if the plan terms
providing for the qualified CODA were
adopted initially before December 29,
2022, even if the plan terms providing
for the CODA are effective after that
date. The proposed regulation also
would reflect the provisions of section
414A(c)(2)(A)(ii) and incorporate the
guidance provided in Q&A A–5 of
Notice 2024–2 by providing that the
automatic enrollment requirements of
section 414A do not apply to any
section 403(b) plan adopted initially
before December 29, 2022, without
regard to the date of adoption of plan
terms providing for salary reduction
agreements.

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2. Merger of Plans Established Before
the Enactment of Section 414A
With respect to the merger of two preenactment plans (neither of which is a
multiple employer plan) or the merger
of a pre-enactment plan that is not a
multiple employer plan with a preenactment multiple employer plan, the
proposed regulation would incorporate
the guidance provided in Q&A A–2 of
Notice 2024–2 (which, under Q&A A–5
of Notice 2024–2, also applies to section
403(b) plans). Thus, the plan after the
merger will be treated as a preenactment plan.
The proposed regulation generally
would extend the guidance provided in
Q&A A–2 of Notice 2024–2 to the
merger of two pre-enactment multiple
employer plans. However, the proposed
regulation would clarify that a merger
involving a multiple employer plan will
not affect whether the merged plan is
treated as a pre-enactment plan with
respect to any employer that maintained
the multiple employer plan prior to the
merger.

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3. Merger of Plan Established on or After
the Enactment of Section 414A With a
Plan Established Before the Enactment
of Section 414A
With respect to the merger of a plan
that is not a pre-enactment plan and a
pre-enactment plan (neither of which is
a multiple employer plan), the proposed
regulation generally would incorporate
the guidance provided in Q&A A–3 of
Notice 2024–2 (which, under Q&A A–5
of Notice 2024–2, also applies to section
403(b) plans). With respect to the
guidance provided in Q&A A–3 of
Notice 2024–2 regarding a plan merger
in connection with a transaction
described in section 410(b)(6)(C), the
proposed regulation generally would
incorporate that guidance by providing
that a pre-enactment plan will continue
to be treated as a pre-enactment plan
after a merger with a plan that is not a
pre-enactment plan if there is a
transaction described in § 1.410(b)–2(f),
the pre-merger pre-enactment plan is
designated as the ongoing plan, and the
plan merger occurs within the transition
period described in section
410(b)(6)(C)(ii). In addition, the
proposed regulation would expand the
rule in Q&A A–3 of Notice 2024–2 to
address certain situations in which a
plan maintained by a single employer
that is not a pre-enactment plan is
merged into a multiple employer plan.
Under this expansion, the multiple
employer plan would be treated as a
pre-enactment plan with respect to the
employer that sponsored the merged-in
plan if, with respect to the participating

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employer that engaged in the
transaction, the multiple employer plan
was treated as a pre-enactment plan
before the transaction. As is the case of
any merger involving a multiple
employer plan, the merger would not
affect whether the multiple employer
plan is treated as a pre-enactment plan
with respect to any other employer.
Under section 410(b)(6)(C)(ii), the
transition period begins on the date of
the change in members of a controlled
group (as described in section 414(b),
(c), (m), or (o)) and ends on the last day
of the first plan year beginning after the
date of that change. In response to
Notice 2024–2, one commenter
requested that the guidance provided in
Q&A A–3 be modified to extend the
time period for a plan merger until the
end of the first plan year that begins
after the end of the section 410(b)(6)(C)
transition period. The proposed
regulation would not extend the time
period set forth in Q&A A–3 of Notice
2024–2 because that is the time period
specified in the Code for an employer to
implement changes to its plans that may
be needed following a transaction
described in section 410(b)(6)(C).
With respect to a merger of a multiple
employer plan that is a pre-enactment
plan with a multiple employer plan that
is not a pre-enactment plan, the
proposed regulation would clarify the
guidance provided in Q&A A–3 of
Notice 2024–2 by providing that the
merger will not affect whether the
merged plan is treated as a preenactment plan with respect to any
employer that maintained either
multiple employer plan prior to the
merger.
4. Treatment of Adoption of, or Merger
With, a Multiple Employer Plan
As described in section II.A of the
Background portion of this preamble,
section 414A(c)(2)(B) provides special
rules that apply in the case of an
employer that adopts, after December
29, 2022, a plan maintained by more
than one employer. Consistent with the
interpretation of the statutory phrase ‘‘a
plan maintained by more than 1
employer’’ in section 414A(c)(4)(C), as
described in section I.C.3 of this
Explanation of Provisions, the proposed
regulation would clarify that the phrase
‘‘a plan maintained by more than one
employer’’ in section 414A(c)(2)(B)
means a multiple employer plan. Thus,
the proposed regulation would provide
that if an employer adopts a multiple
employer plan after December 29, 2022,
then, with respect to that employer, the
multiple employer plan will not be
treated as a pre-enactment plan.
However, this treatment would not

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affect employers who adopted the
multiple employer plan on or before
December 29, 2022.
With respect to the merger of a plan
(other than a multiple employer plan)
with a multiple employer plan after
December 29, 2022, the proposed
regulation generally would incorporate
the guidance provided in Q&A A–2 and
Q&A A–3 of Notice 2024–2 (which,
under Q&A A–5 of Notice 2024–2, also
applies to section 403(b) plans). Thus,
for example, if an employer merged a
plan that was not a pre-enactment plan
into a pre-enactment multiple employer
plan after December 29, 2022, the
multiple employer plan generally would
not be treated as a pre-enactment plan
with respect to that employer after the
merger.
In response to Notice 2024–2, the
Treasury Department and the IRS
received a number of comments
expressing concern that, in the case of
an employer maintaining a preenactment plan that is merged into a
multiple employer plan that was
established after December 29, 2022, the
multiple employer plan would not be
treated as a pre-enactment plan with
respect to that employer after the
merger. The comments requested
guidance providing that if a preenactment plan is merged into a
multiple employer plan, then the
merged-in plan does not lose its preenactment status with respect to the
employer that maintained the merged-in
plan regardless of whether the multiple
employer plan was established before or
after December 29, 2022. In response to
these comments, the proposed
regulation would provide that, if an
employer maintains a pre-enactment
plan that is merged into a multiple
employer plan after December 29, 2022,
then the post-merger multiple employer
plan will be treated as a pre-enactment
plan with respect to that employer. This
rule would apply regardless of the date
of establishment of the multiple
employer plan.
The proposed regulation also would
clarify that the special rule set forth in
section 414A(c)(2)(B) regarding the
adoption of a multiple employer plan
after December 29, 2022, applies on an
employer-by-employer basis. Thus,
under the proposed regulation, neither
an employer’s adoption of a multiple
employer plan nor a merger of an
employer’s plan into a multiple
employer plan after December 29, 2022,
would affect whether the multiple
employer plan is treated as a preenactment plan with respect to any
other employer maintaining the plan.

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5. Plan Spin-Off
The proposed regulation would
incorporate the guidance provided in
Q&A A–4 of Notice 2024–2 by providing
that if a portion of a pre-enactment plan
is spun off from that plan, the resulting
spun-off plan will be treated as a preenactment plan if either the plan from
which the spin-off occurred was not a
multiple employer plan, or the plan
from which the spin-off occurred was a
multiple employer plan that was treated
as a pre-enactment plan with respect to
the employer maintaining the spun-off
plan.
6. Other Plan Amendments
In response to Notice 2024–2, the
Treasury Department and the IRS
received comments requesting guidance
on whether changes to a plan’s design
or other plan amendments would affect
the date the plan was established for
purposes of section 414A(c)(2)(A). In
response to these comments, the
proposed regulation would clarify that a
plan will not fail to be a pre-enactment
plan merely because the plan is
amended, provided that the amendment
is not an amendment relating to an
adoption of a multiple employer plan or
a plan merger. This rule would apply
even if the plan amendment expands
eligibility to participate in the CODA (or
to enter into a salary reduction
agreement) to other employees of the
employer that maintains the plan or to
employees of another employer in the
employer’s controlled group. The
proposed regulation also would clarify
that if a pre-enactment plan is merged
with a plan that does not include a
CODA or permit any salary reduction
agreements, then the merged plan will
continue to be a pre-enactment plan
after the merger.
In response to Notice 2024–2, the
Treasury Department and the IRS also
received comments requesting guidance
on whether a change in a plan’s service
provider would affect the date the plan
was established for purposes of section
414A(c)(2)(A). Generally, a mere change
in a plan’s recordkeeper would not
necessitate an amendment to the plan.
However, if a plan’s change of
recordkeeper or any similar change
required a plan amendment that does
not relate to the adoption of a multiple
employer plan or a plan merger, then,
under the proposed regulation, the
amendment would not cause the plan to
fail to be a pre-enactment plan.
E. Applicability Date
1. Statutory Applicability Date
In accordance with section 101(c) of
the SECURE 2.0 Act, the proposed

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regulation would provide that section
414A applies to plan years beginning
after December 31, 2024.
2. Regulatory Applicability Date
The proposed regulation would apply
to plan years that begin more than 6
months after the date that final
regulations under section 414A are
issued. For earlier plan years, a plan
would be treated as having complied
with section 414A if the plan complies
with a reasonable, good faith
interpretation of section 414A.
As explained in section I.B.1 of this
Explanation of Provisions, the proposed
regulation would require an EACA to
cover all employees in the plan who are
eligible to elect to have contributions
made on their behalf for the automatic
enrollment requirements of the
proposed regulation to be satisfied. If a
CODA or section 403(b) plan that
provides for salary reduction
agreements becomes subject to the
requirements of section 414A(a) as of
the first day of the plan year beginning
after December 31, 2024 (2025 plan
year), but employees who became
eligible to participate in the CODA or to
enter into a salary reduction agreement
before the first day of the 2025 plan year
(and who do not have affirmative
elections in effect on that date) are not
covered under the EACA, then those
employees would have to be covered
under the EACA on the first day of the
first plan year that the final regulations
apply to the CODA or to the section
403(b) plan that provides for salary
reduction agreements (first applicable
plan year).
As a result, under the proposed
regulation, unless employees who
became eligible to participate in the
CODA or to enter into a salary reduction
agreement before the first day of the
2025 plan year have affirmative
elections in effect on the first day of the
first applicable plan year, those
employees would need to be
automatically enrolled as of that date in
order for the requirements of the
regulation to be satisfied. In that case,
the default contribution percentage
would be the percentage that would
apply under the EACA for the first
applicable plan year had those
employees been automatically enrolled
starting on the first day of the 2025 plan
year. As an alternative, the plan terms
could reflect the provision in the
proposed regulation permitting the
redetermination of the initial period in
the case of an employee who did not
have default elective contributions
made for an entire plan year (so that the
plan would be permitted to provide that
the initial contribution percentage that

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applies to those employees is the
percentage that would apply under the
EACA had the initial period for those
employees started on the first day of the
first applicable plan year).
F. Other Matters
1. Multiemployer Plans
As described in section I.D.4 of this
Explanation of provisions, the proposed
regulation would clarify that, for
purposes of section 414A(c)(2)(B), the
phrase ‘‘a plan maintained by more than
one employer’’ means ‘‘a multiple
employer plan.’’ Thus, the phrase ‘‘a
plan maintained by more than one
employer’’ would not be interpreted to
include a multiemployer plan or a plan
maintained by members of a controlled
group. As a result, under the proposed
regulation, a pre-enactment
multiemployer plan would continue to
be treated as a pre-enactment plan with
respect to an employer that adopts the
plan after December 29, 2022, or with
respect to an employer that maintains a
plan that is merged into the
multiemployer plan after December 29,
2022 (regardless of the date the mergedin plan was established). Similarly, a
pre-enactment plan would continue to
be treated as a pre-enactment plan with
respect to additional members of an
employer’s controlled group if eligibility
to participate in the plan is expanded to
include employees of those employers
after December 29, 2022.
2. PLESAs
The Department of Labor published a
request for information soliciting public
feedback on several sections of the
SECURE 2.0 Act in the Federal Register
(88 FR 54511). In response to comments
received, this preamble addresses the
interaction of the rules for a PLESA and
the automatic enrollment requirements
of section 414A.
If a plan with a qualified CODA
includes a PLESA, then the PLESA is
part of the CODA. Thus, an affirmative
election to contribute to a PLESA is an
affirmative election to contribute to the
CODA. If the plan is subject to the
automatic enrollment requirements of
section 414A, then an affirmative
election to contribute to a PLESA would
be an affirmative election under the
CODA for purposes of the proposed
regulation.
If an employee is automatically
enrolled to contribute to a PLESA, the
investment requirements of section
414A(b)(4) and proposed § 1.414A–
1(c)(4) (which reference the Department
of Labor’s rules for qualified default
investment alternatives under 29 CFR
2550.404c–5) generally would not be

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satisfied with respect to the automatic
contributions to the PLESA.10 Thus,
automatic contributions to the PLESA
would not be able to be used to satisfy
the automatic enrollment requirements
under section 414A.
II. Section 1.414(w)–1
A. Employees Covered by the EACA
As explained in section I.B.1 of this
Explanation of Provisions, proposed
§ 1.414A–1 would clarify that, in order
for a CODA or salary reduction
agreement under section 403(b) to
satisfy the automatic enrollment
requirements of section 414A, all
employees in the plan who are eligible
to elect to have contributions made on
their behalf under the CODA or
pursuant to a salary reduction
agreement must be covered by the
EACA. Section 1.414(w)–1(b)(1)
currently provides that an EACA need
not cover all employees who are eligible
to elect to have contributions made on
their behalf under the applicable
employer plan. For consistency with
proposed § 1.414A–1, this notice of
proposed rulemaking would amend
§ 1.414(w)–1(b)(1) to clarify that the
section 414A requirement to be covered
by an EACA overrides the existing rule
in the EACA regulations.
B. Special Rules Relating to Notices

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1. Unenrolled Participants
As described in section II.B of the
Background portion of this preamble,
section 320 of the SECURE 2.0 Act adds
new section 414(bb) to the Code. This
notice of proposed rulemaking would
reflect section 414(bb) by amending
§ 1.414(w)–1 to add a new paragraph
under which, if the requirements of
section 414(bb)(1) are satisfied with
respect to an unenrolled participant (as
defined in section 414(bb)(2)),11 then
the requirement to give the section
10 The Department of Labor published frequently
asked questions online providing general
compliance information under ERISA regarding
PLESAs providing that, generally, the investment
option designated for PLESAs cannot be the same
as a plan’s qualified default investment alternative
under 29 CFR 2550.404c–5(e)(4)(i). However, Q&A–
15 does indicate that a PLESA’s investment option
could meet the requirements for a qualified default
investment alternative for a short period of time.
11 Section 414(bb)(2) defines an unenrolled
participant as an employee who: (1) is eligible to
participate in a defined contribution plan, (2) has
been furnished the summary plan description
pursuant to section 104(b) of ERISA for the plan
and any other notices related to eligibility under the
plan and required to be furnished under the Code
or ERISA in connection with the participant’s
initial eligibility to participate in the plan, (3) is not
participating in the defined contribution plan, and
(4) satisfies any other criteria as the Secretary of the
Treasury may determine appropriate, as prescribed
in guidance issued in consultation with the
Secretary of Labor.

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414(w)(4) notice of an employee’s rights
and obligations does not apply to the
participant. Thus, an unenrolled
participant does not need to be given
the annual EACA notice, provided that
the participant is furnished (1) annual
reminder notices under section
414(bb)(1)(A), and (2) any document
requested by the participant (if the
participant would be entitled to receive
the document in the absence of section
414(bb) and section 111 of ERISA).
2. Consolidation of Notices
As described in section II.B of the
Background portion of this preamble,
section 402A(e)(5)(C) of the Code (as
added by section 127 of the SECURE 2.0
Act) permits the initial and annual
notices required under section
402A(e)(5)(A) of the Code to be included
with any other notice under ERISA,
including under section 404(c)(5)(B) or
514(e)(3) of ERISA, or under section
401(k)(13)(E) or 414(w)(4) of the Code,
if the other notice is provided to the
participant at the time required for that
notice. In addition, section 341 of the
SECURE 2.0 Act permits a plan to
consolidate two or more of the notices
required under sections 404(c)(5)(B) and
514(e)(3) of ERISA and sections
401(k)(12)(D), 401(k)(13)(E), and
414(w)(4) of the Code into a single
notice, provided that the combined
notice satisfies certain requirements.
The proposed amendment to
§ 1.414(w)–1 would address section
402A(e)(5)(C) of the Code and section
341 of the SECURE 2.0 Act by adding
a new paragraph that provides that the
EACA notice required under § 1.414(w)–
1(b)(3) generally may be combined with
one or more of the notices required
under section 404(c)(5)(B), 514(e)(3), or
801(d)(3)(A) of ERISA and section
401(k)(12)(D) or 401(k)(13)(E) of the
Code. Consistent with section 341 of the
SECURE 2.0 Act, the proposed
regulation would require that the
combined notice include the required
content, clearly identify the issues
addressed therein, be furnished at the
time and with the frequency required
for each notice, be presented in a
manner that is reasonably calculated to
be understood by the average plan
participant, and not obscure or fail to
highlight the primary information
required for each notice.
Proposed Applicability Date
Section 1.414A–1 and the
amendments to § 1.414(w)–1 are
proposed to apply to plan years that
begin more than 6 months after the date
that final regulations under section
414A are issued. For a plan year
beginning after December 31, 2024, but

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before the applicability date of those
final regulations, a plan is treated as
having complied with section 414A if
the plan complies with a reasonable,
good faith interpretation of section
414A.
Special Analyses
I. Regulatory Planning and Review
Pursuant to the Memorandum of
Agreement, Review of Treasury
Regulations under Executive Order
12866 (June 9, 2023), tax regulatory
actions issued by the IRS are not subject
to the requirements of section 6 of
Executive Order 12866, as amended.
Therefore, a regulatory impact
assessment is not required.
II. Paperwork Reduction Act
The Paperwork Reduction Act of 1995
(44 U.S.C. 3501–3520) (PRA) requires
that a Federal agency obtain the
approval of the Office of Management
and Budget (OMB) before collecting
information from the public, whether
such collection of information is
mandatory, voluntary, or required to
obtain or retain a benefit. A Federal
agency may not conduct or sponsor, and
a person is not required to respond to,
a collection of information unless the
collection of information displays a
valid control number.
The collections of information in
these proposed regulations contain
third-party disclosure requirements that
are necessary to comply with the
statutory requirement under section
414A of the Code (which requires
certain CODAs or salary reduction
agreements to be EACAs) and that are
necessary if a plan applies section
414(bb) (which eliminates certain
disclosure and notice requirements for
unenrolled participants if an annual
notice is provided to the unenrolled
participants). These collections of
information generally would be
provided by businesses or other forprofit institutions, nonprofit
institutions, organizations, and state or
local governments that sponsor
retirement plans that include EACAs to
individuals in order to meet the
statutory notice requirements for EACAs
under section 414(w)(4).
The collection of information under
proposed § 1.414(w)–1(b)(4) related to
unenrolled participants is required in
order for a plan to apply section
414(bb). Section 414(bb) provides that
no disclosure, notice, or other plan
document is required to be furnished
under the Code to an unenrolled
participant if the unenrolled participant
is furnished an annual reminder notice
of the unenrolled participant’s

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eligibility to participate in the plan and
any applicable election deadlines under
the plan. In accordance with section
414(bb), the proposed regulation would
allow unenrolled participants to be
furnished an annual reminder notice
instead of the annual notice required for
EACAs under section 414(w)(4) and
§ 1.414(w)–1(b)(3). The burden is as
follows:
Estimated number of respondents:
90,000–140,000 plans.
Estimated frequency of responses:
Varies *.
* The notice would only need to be
furnished to unenrolled participants once per
year, however, plans have multiple
unenrolled participants within a given year.
For calculation purposes, IRS is estimating
that each employer plan has 35 unenrolled
participants that could receive the annual
notice.

Estimated average annual burden per
respondent: 1 hour*, to draft the notice
and provide it to unenrolled
participants.

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* The IRS estimates that the reporting
burden per response would not be
burdensome because the notice does not
need to be customized per participant.

Estimated total annual reporting
burden: 90,000–140,000 hours.
The collections of information in
these proposed regulations also contain
third-party disclosure requirements that
are necessary to comply with the
statutory rule under section 414A,
which requires certain CODAs and
salary reduction agreements to be
EACAs (as defined in section 414(w)(3)).
Under § 1.414(w)–1(b)(3), initial and
annual written notices must be given to
each employee to whom the EACA
applies of the employee’s rights and
obligations under the EACA. Proposed
§ 1.414A–1 would not change the notice
requirements for an EACA under
§ 1.414(w)–1 but would subject certain
CODAs and salary reduction agreements
to the notice requirements for an EACA
by requiring those CODAs and salary
reduction agreements to be EACAs (as
required by section 414A). This
requirement to be an EACA would not
affect pre-enactment plans. IRS
anticipates about 16,000 new plans
could be established within a given year
that would not otherwise be EACAs
except for the requirements of section
414A.
Estimated number of respondents:
16,000.
Estimated frequency of responses:
Varies *.
* Notice would need to be given to eligible
employees once per year. For calculation
purposes, IRS is estimating that each
employer plan has 60 eligible employees that
would receive the annual notice.

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Estimated average annual burden per
respondent: 1 hour *, to draft the notice
and provide it to eligible employees.
* The IRS estimates that the reporting
burden per response would not be
burdensome because the notice does not
need to be customized per participant.

Estimated total annual reporting
burden: 16,000 hours.
IRS is soliciting feedback on these
third-party disclosure requirements and
their associated burden. The third-party
disclosure requirements contained in
this notice of proposed rulemaking have
been submitted to OMB for review in
accordance with the Paperwork
Reduction Act under OMB Control
Number 1545–2135. Commenters are
strongly encouraged to submit public
comments electronically. Written
comments and recommendations for the
proposed information collection should
be sent to www.reginfo.gov/public/do/
PRAMain, with copies to the Internal
Revenue Service. Find this particular
information collection by using the
search function at www.reginfo.gov/
public/do/PRAMain. Submit electronic
submissions for the proposed
information collection to the IRS via
email at [email protected] (indicate
REG–100669–24 on the Subject line).
Comments on the collection of
information should be received by
March 17, 2025. Comments are
specifically requested concerning:
Whether the proposed collection of
information is necessary for the proper
performance of the functions of the IRS,
including whether the information will
have practical utility;
The accuracy of the estimated burden
associated with the proposed collection
of information;
How the quality, utility, and clarity of
the information to be collected may be
enhanced;
How the burden of complying with
the proposed collection of information
may be minimized, including through
the application of automated collection
techniques or other forms of information
technology; and
Estimates of capital or start-up costs
and costs of operation, maintenance,
and purchase of services to provide
information.
III. Regulatory Flexibility Act
Pursuant to the Regulatory Flexibility
Act (5 U.S.C. chapter 6), it is hereby
certified that these proposed regulations
will not have a significant economic
impact on a substantial number of small
entities. Although section 414A
provides an exception from the
automatic enrollment requirements for
some small entities, other small entities

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that sponsor section 401(k) or 403(b)
plans that are established on or after
December 29, 2022, may need to
provide for automatic enrollment in the
plans and default cash or deferred or
salary reduction elections for employees
who are otherwise eligible to participate
in the plans. Automatic enrollment and
default elections, and the resulting
additional contributions to a plan, apply
to compensation that employees would
have otherwise received and do not
require additional amounts to be paid.
Section 414A does not require plans to
provide for nonelective contributions or
matching contributions. Before the
enactment of section 101 of the SECURE
2.0 Act, plans were permitted, but not
required, to provide for automatic
enrollment. Accordingly, any additional
recordkeeping or administrative costs
resulting from the automatic enrollment
requirements that apply to certain
section 401(k) and 403(b) plans
sponsored by small entities are not
expected to be significant. Therefore, a
regulatory flexibility analysis under the
Regulatory Flexibility Act is not
required.
The Treasury Department and the IRS
invite comments on the impacts these
proposed regulations may have on small
entities. Pursuant to section 7805(f) of
the Code, these proposed regulations
will be submitted to the Chief Counsel
for Advocacy of the Small Business
Administration for comment on their
impact on small businesses.
IV. Unfunded Mandates Reform Act
Section 202 of the Unfunded
Mandates Reform Act of 1995 requires
that agencies assess anticipated costs
and benefits and take certain other
actions before issuing a final rule that
includes any Federal mandate that may
result in expenditures in any one year
by a State, local, or Tribal government,
in the aggregate, or by the private sector,
of $100 million in 1995 dollars, updated
annually for inflation. The proposed
regulations do not propose any rule that
would include any Federal mandate that
may result in expenditures by State,
local, or Tribal governments, or by the
private sector, in excess of that
threshold.
V. Executive Order 13132: Federalism
Executive Order 13132 (Federalism)
prohibits an agency from publishing any
rule that has federalism implications if
the rule either imposes substantial,
direct compliance costs on State and
local governments, and is not required
by statute, or preempts State law, unless
the agency meets the consultation and
funding requirements of section 6 of the
Executive order. The proposed

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regulations do not propose rules that
would have federalism implications,
impose substantial direct compliance
costs on State and local governments
that are not required by statute, or
preempt State law within the meaning
of the Executive order. This is because
section 414A, by its terms, does not
apply to governmental plans.
Comments and Public Hearing
Before final regulations are adopted to
implement section 414A of the Code, or
to revise the regulations under section
414(w) to reflect changes made by
sections 101, 320, and 341 of the
SECURE 2.0 Act, consideration will be
given to comments regarding the notice
of proposed rulemaking that are
submitted timely to the IRS as
prescribed in this preamble under the
ADDRESSES section. The Treasury
Department and the IRS request
comments on all aspects of the proposed
regulations. Comments specifically are
requested on whether guidance is
needed to define the term ‘‘predecessor
employer’’ as used in section
414A(c)(4)(A) of the Code and on the
criteria that should apply for an
individual to be an unenrolled
participant under section 414(bb)(2). All
comments will be made available at
www.regulations.gov. Once submitted to
the Federal eRulemaking Portal,
comments cannot be edited or
withdrawn.
A public hearing has been scheduled
for April 8, 2025, beginning at 10 a.m.
ET in the Auditorium of the Internal
Revenue Building, 1111 Constitution
Avenue NW, Washington, DC. Due to
building security procedures, visitors
must enter at the Constitution Avenue
entrance. In addition, all visitors must
present photo identification to enter the
building. Because of access restrictions,
visitors will not be admitted beyond the
immediate entrance area more than 30
minutes before the hearing starts.
Participants may alternatively attend the
public hearing by telephone.
The rules of 26 CFR 601.601(a)(3)
apply to the hearing. Persons who wish
to present oral comments must submit
an outline of the topics to be addressed
and the time to be devoted to each topic
by March 17, 2025 as prescribed in the
preamble under the DATES section. A
period of 10 minutes will be allocated
to each person for making comments.
An agenda showing the scheduling of
the speakers will be prepared after the
deadline for receiving outlines has
passed. Copies of the agenda will be
available free of charge at the hearing.
If no outline of the topics to be
discussed at the hearing is received by
March 17, 2025, the public hearing will

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be cancelled. If the public hearing is
cancelled, a notice of cancellation of the
public hearing will be published in the
Federal Register.
Individuals who want to testify in
person at the public hearing must send
an email to [email protected] to
have their names added to the building
access list. The subject line of the email
must contain the regulation number
REG–100669–24 and the language
TESTIFY In Person. For example, the
subject line may say: Request to
TESTIFY In Person at Hearing for REG–
100669–24.
Individuals who want to testify by
telephone at the public hearing must
send an email to [email protected]
to receive the telephone number and
access code for the hearing. The subject
line of the email must contain the
regulation number REG–100669–24 and
the language TESTIFY Telephonically.
For example, the subject line may say:
Request to TESTIFY Telephonically at
Hearing for REG–100669–24.
Individuals who want to attend the
public hearing in person without
testifying must also send an email to
[email protected] to have their
names added to the building access list.
The subject line of the email must
contain the regulation number REG–
100669–24 and the language ATTEND
In Person. For example, the subject line
may say: Request to ATTEND Hearing In
Person for REG–100669–24. Requests to
attend the public hearing must be
received by 5 p.m. ET on April 4, 2025.
Individuals who want to attend the
public hearing by telephone without
testifying must also send an email to
[email protected] to receive the
telephone number and access code for
the hearing. The subject line of the
email must contain the regulation
number REG–100669–24 and the
language ATTEND Hearing
Telephonically. For example, the
subject line may say: Request to
ATTEND Hearing Telephonically for
REG–100669–24. Requests to attend the
public hearing must be received by 5
p.m. ET on April 4, 2025.
Hearings will be made accessible to
people with disabilities. To request
special assistance during the hearing,
please contact the Publications and
Regulations Branch of the Office of
Associate Chief Counsel (Procedure and
Administration) by sending an email to
[email protected] (preferred) or by
telephone at (202) 317–6901 (not a tollfree number) by April 3, 2025.
Statement of Availability of IRS
Documents
IRS Revenue Procedures, Revenue
Rulings notices, and other guidance

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3103

cited in this document are published in
the Internal Revenue Bulletin (or
Cumulative Bulletin) and are available
from the Superintendent of Documents,
U.S. Government Publishing Office,
Washington, DC 20402, or by visiting
the IRS website at www.irs.gov.
Drafting Information
The principal authors of these
proposed regulations are Christina M.
Cerasale and Kara M. Soderstrom, of the
Office of the Associate Chief Counsel
(Employee Benefits, Exempt
Organizations, and Employment Taxes
(EEE)). However, other personnel from
the Treasury Department and the IRS
participated in the development of the
proposed regulations.
List of Subjects in 26 CFR Part 1
Income taxes, Reporting and
recordkeeping requirements.
Proposed Amendments to the
Regulations
Accordingly, the Treasury Department
and the IRS propose to amend 26 CFR
part 1 as follows:
PART 1—INCOME TAXES
Paragraph 1. The authority citation
for part 1 continues to read, in part, as
follows:

■

Authority: 26 U.S.C. 7805 * * *

*

*
*
*
*
Par. 2. Section 1.414(w)–1 is amended
by:
■ a. Revising the second sentence of
paragraph (b)(1); and
■ b. Adding paragraph (b)(4).
The revision and addition read as
follows:
■

§ 1.414(w)–1 Permissible withdrawals from
eligible automatic contribution
arrangements.

*

*
*
*
*
(b) * * *
(1) * * * Except to the extent
required under section 414A (which
applies to plan years beginning after
December 31, 2024), an eligible
automatic contribution arrangement
need not cover all employees who are
eligible to elect to have contributions
made on their behalf under the
applicable employer plan.
*
*
*
*
*
(4) Special rules—(i) No requirement
to provide notice to unenrolled
participant. If the requirements of
section 414(bb)(1) are satisfied with
respect to an unenrolled participant
described in section 414(bb)(2), then the
requirement to give the notice of an
employee’s rights and obligations set
forth in paragraph (b)(3) of this section
does not apply to the participant.

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(ii) Consolidation of notices. The
notice described in paragraph (b)(3) of
this section may be combined with one
or more of the notices required under
section 404(c)(5)(B), 514(e)(3), or
801(d)(3)(A) of the Employee Retirement
Income Security Act of 1974 (Public
Law 93–406, 88 Stat. 829), as amended,
and any notice required under section
401(k)(12)(D) or (13)(E), provided that
the combined notice—
(A) Includes the required content,
(B) Clearly identifies the issues
addressed therein,
(C) Is furnished at the time and with
the frequency required for each notice,
(D) Is presented in a manner that is
reasonably calculated to be understood
by the average plan participant, and
(E) Does not obscure or fail to
highlight the primary information
required for each notice.
*
*
*
*
*
■ Par. 3. Section 1.414A–1 is added to
read as follows:

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§ 1.414A–1 Automatic enrollment
requirements under section 414A.

(a) Overview. This section provides
rules regarding the automatic
enrollment requirements under section
414A. Paragraph (b) of this section
provides that a plan that includes a
qualified cash or deferred arrangement
under section 401(k) or a salary
reduction agreement under section
403(b) is required to satisfy the
automatic enrollment requirements of
paragraph (c) of this section unless an
exception described in paragraph (d) of
this section (for certain types of plans
and businesses) or paragraph (e) of this
section (for a cash or deferred
arrangement or section 403(b) plan
established before December 29, 2022)
applies to the plan. The applicability
date of section 414A and the
applicability date of this section are set
forth in paragraph (f) of this section.
(b) General rule—(1) Qualified cash or
deferred arrangements. Except as
provided in paragraph (d) or (e) of this
section, a cash or deferred arrangement
will not be treated as a qualified cash or
deferred arrangement described in
§ 1.401(k)–1(a)(4)(i) for a plan year
unless the plan that includes the
arrangement provides that any cash or
deferred election under the arrangement
must satisfy the automatic enrollment
requirements of paragraph (c) of this
section.
(2) Section 403(b) plans with salary
reduction agreements. Except as
provided in paragraph (d) or (e) of this
section, an annuity contract described
in section 403(b) that is purchased
pursuant to a salary reduction
agreement described in § 31.3121(a)(5)–

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2(a)(1) (that is, an election to reduce
compensation pursuant to a cash or
deferred election as defined in
§ 1.401(k)–1(a)(3)) will not be treated as
purchased under a section 403(b) plan
for a plan year unless the plan provides
that any salary reduction agreement
under the plan must satisfy the
automatic enrollment requirements of
paragraph (c) of this section.
(c) Automatic enrollment
requirements—(1) In general—(i)
Arrangement must be an eligible
automatic contribution arrangement. A
cash or deferred arrangement or salary
reduction agreement under a plan
satisfies the automatic enrollment
requirements of this paragraph (c) only
if the plan provides for an eligible
automatic contribution arrangement (as
defined in section 414(w)(3)) that—
(A) Covers the employees described in
paragraph (c)(1)(ii) of this section, and
(B) Satisfies the additional
requirements of paragraphs (c)(2)
through (4) of this section.
(ii) Employees covered under the
eligible automatic contribution
arrangement. The employees who must
be covered by the eligible automatic
contribution arrangement are all
employees in the plan who are eligible
to elect to have contributions made on
their behalf under a cash or deferred
arrangement or pursuant to a salary
reduction agreement.
(iii) Exception to default election for
employees with an affirmative election.
An eligible automatic contribution
arrangement will not fail to satisfy the
requirements of this paragraph (c)
merely because the default election
under the arrangement does not apply to
an employee who, on the date paragraph
(b) of this section first applies to the
plan that includes the cash or deferred
arrangement or salary reduction
agreement, had an affirmative election
in effect (that remains in effect) to—
(A) Have contributions made on the
employee’s behalf under a cash or
deferred election or a salary reduction
agreement (in a specified amount or
percentage of compensation); or
(B) Not have contributions made on
the employee’s behalf under a cash or
deferred election or a salary reduction
agreement.
(2) Arrangement must permit
permissive withdrawals. An eligible
automatic contribution arrangement
satisfies the requirements of this
paragraph (c)(2) only if the plan that
includes the arrangement provides that
any employee who has default elective
contributions made under the
arrangement may elect to make a
permissible withdrawal (as defined in

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section 414(w)(2) and described in
§ 1.414(w)–1(c)).
(3) Contribution requirements—(i)
Default election. An eligible automatic
contribution arrangement under a plan
satisfies the requirements of this
paragraph (c)(3) only if, under the
arrangement, the default election made
on behalf of an employee is equal to a
uniform percentage, as described in
paragraph (c)(3)(ii) of this section, of the
employee’s compensation that is subject
to a cash or deferred election or salary
reduction arrangement under the plan,
unless the employee affirmatively elects
to—
(A) Have contributions made in a
different amount on the employee’s
behalf under a cash or deferred election
or a salary reduction agreement (in a
specified amount or percentage of
compensation); or
(B) Not have contributions made on
the employee’s behalf under a cash or
deferred election or a salary reduction
agreement.
(ii) Uniform percentage—(A) Initial
period—(1) Initial percentage. The
contribution percentage under the
default election for each employee’s
initial period must be a uniform
percentage that is not less than 3
percent and not more than 10 percent.
(2) Beginning of initial period. An
employee’s initial period begins when
the employee is first eligible to elect to
have contributions made on the
employee’s behalf under the plan (or if
later, when section 414A first applies to
the plan).
(3) End of initial period. The
employee’s initial period ends on the
last day of the plan year that follows the
plan year that includes the date the
initial period begins.
(B) Subsequent plan years. For each
plan year beginning after an employee’s
initial period under the arrangement,
the percentage contribution under the
default election must be increased by 1
percentage point until the percentage is
at least 10 percent. However, the
percentage may not exceed 15 percent
(or the lower percentage specified in
section 414A(b)(3)(B), if applicable).
(iii) Exception to uniform percentage
requirement. An eligible automatic
contribution arrangement does not fail
to satisfy the uniform percentage
requirement of paragraph (c)(3)(ii) of
this section merely because—
(A) The percentage used for the
default election varies based on the
number of years (or portions of years)
since the beginning of the initial period
for an employee;
(B) The rate of contributions under a
cash or deferred election or salary
reduction agreement that is in effect for

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an employee immediately prior to the
date that the default election under
paragraph (c) of this section first applies
to the employee is not reduced;
(C) The rate of contributions under a
cash or deferred election or salary
reduction agreement is limited so as not
to exceed the applicable limits of
sections 401(a)(17), 401(k)(16), 402(g)
(determined with or without catch-up
contributions), 403(b)(16), and 415; or
(D) The default election provided
under paragraph (c)(3)(i) of this section
is not applied during the period an
employee is not permitted to have
contributions made on the employee’s
behalf under a cash or deferred election
or salary reduction agreement in order
for the plan to satisfy the requirements
of section 414(u)(12)(B)(ii).
(iv) Treatment of periods without
default contributions—(A) Permissive
redetermination of initial period in
certain situations. The uniform
percentages described in paragraph
(c)(3)(ii) of this section are based on the
date an employee’s initial period begins.
However, if, after the employee’s initial
period began, the employee did not
have default elective contributions
made for an entire plan year, then the
plan is permitted to provide that the
employee’s initial period is
redetermined as described in paragraph
(c)(3)(iv)(B) or (C) of this section.
(B) Redetermination for employee
who became ineligible. If, for an entire
plan year, no default elective
contributions were made solely because
the employee was not eligible to elect to
have contributions made on the
employee’s behalf under a cash or
deferred election or salary reduction
agreement for that plan year, then the
plan is permitted to provide that the
employee’s initial period is
redetermined so that it begins on the
date the employee is again eligible to
elect to have contributions made on the
employee’s behalf under the plan.
(C) Redetermination for employee
who remained eligible and made an
affirmative election. If, for an entire plan
year, no default elective contributions
were made solely because the employee
made an affirmative election to have
contributions made on the employee’s
behalf under a cash or deferred election
or salary reduction agreement in a
different amount (including an election
not to have contributions made), then
the plan is permitted to provide that the
initial period is redetermined so that it
begins on any date specified under the
plan that is later than the date specified
in paragraph (c)(3)(ii)(A)(3) of this
section.
(4) Investment requirements. An
eligible automatic contribution

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arrangement satisfies the requirements
of this paragraph (c)(4) only if amounts
contributed pursuant to the
arrangement, and for which no
investment is elected by the employee,
are invested in accordance with the
requirements of 29 CFR 2550.404c–5 (or
any successor regulations).
(d) Exceptions for certain types of
plans and businesses—(1) SIMPLE
401(k) plans. Paragraph (b) of this
section does not apply to any SIMPLE
401(k) plan (as described in section
401(k)(11) and § 1.401(k)–4).
(2) Governmental plans. Paragraph (b)
of this section does not apply to any
governmental plan (within the meaning
of section 414(d)).
(3) Church plans. Paragraph (b) of this
section does not apply to any church
plan (within the meaning of section
414(e)).
(4) New and small businesses—(i)
New businesses. Paragraph (b) of this
section does not apply to any qualified
cash or deferred arrangement, or any
annuity contract purchased under a
section 403(b) plan, for a plan year if,
as of the beginning of the plan year, the
employer maintaining the plan
(aggregated with any predecessor
employer) has been in existence for less
than 3 years.
(ii) Small businesses. Paragraph (b) of
this section does not apply to any
qualified cash or deferred arrangement,
or any annuity contract purchased
under a section 403(b) plan, before the
first plan year that begins at least 12
months after the close of the first taxable
year of the employer maintaining the
plan with respect to which that
employer normally employed more than
10 employees. For this purpose, the
number of employees that the employer
normally employs for a taxable year is
determined using the rules of Q&A–5 of
§ 54.4980B–2 of this chapter.
(iii) Applicability to multiple
employer plans. In the case of a multiple
employer plan, the exceptions provided
in paragraphs (d)(4)(i) and (ii) of this
section apply on an employer-byemployer basis.
(iv) Example—(A) Facts. Employer Q
has been in existence since July 1, 2026,
and does not have a predecessor
employer. Employer Q maintains Plan
X, which has a plan year that is the
calendar year and includes a cash or
deferred arrangement. Plan X was
effective on January 1, 2027, and
provides that a cash or deferred election
must be an affirmative election.
Employee M, who became eligible to
elect to have contributions made on
Employee M’s behalf under Plan X on
January 1, 2027, made an affirmative
election not to have elective

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3105

contributions made on Employee M’s
behalf and that affirmative election is in
effect on January 1, 2030. Employee N,
who also became eligible to elect to
have contributions made on Employee
N’s behalf under Plan X on January 1,
2027, has not made any election to have
(or not have) contributions made on
Employee N’s behalf under Plan X.
Effective January 1, 2030, Plan X is
amended to include an eligible
automatic contribution arrangement that
satisfies the requirements of paragraphs
(c)(2) through (4) of this section. The
amendment provides that an employee
who has a cash or deferred election that
is an affirmative election and is in effect
on January 1, 2030, is not subject to the
default election under the eligible
automatic contribution arrangement that
is included in Plan X.
(B) Analysis and Conclusion. Because
the exception for new businesses set
forth in paragraph (d)(4)(i) of this
section ceases to apply to Plan X for
plan years beginning on or after January
1, 2030, paragraph (b) of this section
first applies to Plan X as of that date.
Pursuant to paragraph (c)(1)(iii) of this
section, the eligible automatic
contribution arrangement required to be
included in Plan X for plan years
beginning on January 1, 2030, does not
fail to satisfy the requirements of
paragraph (c) of this section merely
because the default election under the
arrangement does not apply to
Employee M as a result of Employee M’s
affirmative election. However, Plan X
does not satisfy the requirements of
section 414A unless the default election
in paragraph (c)(3) of this section
applies to Employee N because of the
absence of an affirmative election made
by Employee N to have elective
contributions made on Employee N’s
behalf in a different amount (or to not
have elective contributions made on
Employee N’s behalf).
(e) Exception for plans established
before the enactment of section 414A—
(1) In general. Subject to the rules of
application in paragraphs (e)(2) through
(6) of this section, paragraph (b) of this
section does not apply to—
(i) Any plan that includes a qualified
cash or deferred arrangement if the plan
terms providing for the qualified cash or
deferred arrangement were adopted
initially before December 29, 2022 (the
date of the enactment of section 414A),
even if the plan terms providing for the
cash or deferred arrangement are
effective after that date, or
(ii) Any section 403(b) plan adopted
initially before December 29, 2022,
without regard to the date of adoption
of plan terms providing for salary
reduction agreements.

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(2) Merger of plans established before
the enactment of section 414A—(i)
General rule. If two plans described in
paragraph (e)(1)(i) of this section are
merged, then the merged plan will be
treated as a plan described in paragraph
(e)(1)(i) of this section. Similarly, if two
section 403(b) plans described in
paragraph (e)(1)(ii) of this section are
merged, then the merged plan will be
treated as a section 403(b) plan
described in paragraph (e)(1)(ii) of this
section.
(ii) Effect of merger of multiple
employer plans on participating
employers. If either of the plans
described in paragraph (e)(2)(i) of this
section are multiple employer plans,
then the merger will not affect whether
the merged plan is treated as a plan
described in paragraph (e)(1) of this
section with respect to any employer
that maintained the multiple employer
plan prior to the merger.
(3) Merger of a plan established on or
after the enactment of section 414A with
a plan established before the enactment
of section 414A—(i) General rule—(A)
Section 401(k) plans. Except as
provided in paragraphs (e)(3)(ii), (iii),
and (4)(ii) of this section, if a plan that
includes a cash or deferred arrangement
and that is not described in paragraph
(e)(1)(i) of this section is merged with a
plan described in paragraph (e)(1)(i) of
this section, then the merged plan will
not be treated as a plan described in
paragraph (e)(1)(i) of this section.
(B) Section 403(b) plans. Except as
provided in paragraphs (e)(3)(ii), (iii),
and (4)(ii) of this section, if a section
403(b) plan that is not described in
paragraph (e)(1)(ii) of this section is
merged with a plan described in
paragraph (e)(1)(ii) of this section, then
the merged plan will not be treated as
a plan described in paragraph (e)(1)(ii)
of this section.
(ii) Exception for certain transactions.
A plan that is maintained by a single
employer and described in paragraph
(e)(1) of this section will continue to be
treated as described in paragraph (e)(1)
of this section after a merger described
in paragraph (e)(3)(i) of this section, if—
(A) There is a transaction described in
§ 1.410(b)–2(f),
(B) The plan described in paragraph
(e)(1) of this section is designated as the
ongoing plan, and
(C) The plan merger occurs within the
transition period described in section
410(b)(6)(C)(ii).
(iii) Applicability to multiple
employer plans—(A) Applicability of
exception for certain transactions
involving a merger into a multiple
employer plan. In the case of a merger
of a plan that is not a multiple employer

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plan and not described in paragraph
(e)(1) of this section into a multiple
employer plan that is designated as the
ongoing plan, paragraph (e)(3)(ii) of this
section applies even though the ongoing
plan is a multiple employer plan and
without regard to whether that plan is
a plan described in paragraph (e)(1) of
this section, provided that prior to the
transaction described in paragraph
(e)(3)(ii)(A) of this section, the multiple
employer plan was treated as a plan
described in paragraph (e)(1) of this
section with respect to the employer
that maintained the multiple employer
plan and engaged in the transaction.
(B) Merger of multiple employer
plans. If both of the plans described in
paragraph (e)(3)(i) of this section are
multiple employer plans, then the
exception in paragraph (e)(3)(ii) of this
section does not apply. In such a case,
the merger will not affect whether the
merged plan is treated as a plan
described in paragraph (e)(1) of this
section with respect to any employer
that maintained either multiple
employer plan prior to the merger.
(4) Treatment of adoption of, or
merger with, a multiple employer plan—
(i) In general. If, after December 29,
2022, an employer adopts a multiple
employer plan, then, with respect to
that employer, the multiple employer
plan will not be treated as a plan
described in paragraph (e)(1) of this
section. The same treatment will apply
if the employer maintains a plan other
than a multiple employer plan that is
merged with a multiple employer plan
after December 29, 2022, unless the
merger is described in paragraph
(e)(3)(iii) of this section.
(ii) Exception for mergers involving
plans established before the enactment
of section 414A. Paragraph (e)(4)(i) of
this section does not apply if the plan
that is merged into the multiple
employer plan is a plan described in
paragraph (e)(1) of this section. Thus, if
the employer maintains a plan
described in paragraph (e)(1) of this
section that is merged into the multiple
employer plan after December 29, 2022,
then the multiple employer plan will be
treated as a plan described in paragraph
(e)(1) of this section with respect to that
employer.
(iii) Effect on other participating
employers. Neither an adoption nor a
merger described in paragraph (e)(4)(i)
or (ii) of this section affects whether the
multiple employer plan is treated as a
plan described in paragraph (e)(1) of
this section with respect to any other
employer maintaining the plan.
(5) Plan spin-off. If a portion of a plan
described in paragraph (e)(1) of this
section is spun off from that plan, the

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resulting spun-off plan will be treated as
a plan described in paragraph (e)(1) of
this section if either—
(i) The plan from which the spin-off
occurred was not a multiple employer
plan, or
(ii) The plan from which the spin-off
occurred was a multiple employer plan
that was treated as described in
paragraph (e)(1) of this section with
respect to the employer maintaining the
spun-off plan.
(6) Other plan amendments—(i)
Treatment of amendments to a plan
established before the enactment of
section 414A. A plan described in
paragraph (e)(1) of this section will not
fail to be described in paragraph (e)(1)
of this section merely because the plan
is amended, provided that the
amendment is not an amendment
relating to an action described in
paragraph (e)(2), (3), or (4) of this
section. The preceding sentence applies
even if the amendment expands
eligibility to participate in the cash or
deferred arrangement, or to enter into a
salary reduction agreement, to other
employees of the employer that
maintains the plan or to employees of
another employer that is aggregated
with the employer that maintains the
plan under section 414(b), (c), or (m).
(ii) Mergers with plans that do not
include cash or deferred arrangements
or salary reduction agreements. If an
employer maintains a plan that is
described in paragraph (e)(1) of this
section and that plan is merged with a
plan that does not include a cash or
deferred arrangement or permit a salary
reduction agreement, then the merged
plan will continue to be a plan
described in paragraph (e)(1) of this
section after the merger.
(7) Examples. The following examples
illustrate the application of this
paragraph (e). For purposes of the
examples, each plan is maintained on a
calendar-year basis, includes a cash or
deferred arrangement that was adopted
on the same date that the plan was
adopted, and is not a SIMPLE 401(k)
plan, governmental plan, or church
plan. These examples assume that this
section applies for plan years beginning
on or after January 1, 2026, and, unless
otherwise specifically provided, any
plan merger does not occur in
connection with a transaction described
in § 1.410(b)–2(f).
(i) Example 1—(A) Facts. Plan A,
which is maintained by a single
employer, Employer R, was adopted on
January 1, 2021. Plan B, which is
maintained by a single employer,
Employer S, was adopted on January 1,
2025. On July 1, 2026, Plan A is merged

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with Plan B, and Plan A is the surviving
plan in the merger.
(B) Analysis and conclusion. The
merger is a merger of a plan described
in paragraph (e)(1)(i) of this section with
a plan that is not described in paragraph
(e)(1)(i) of this section and is not a
merger described in paragraph (e)(3)(ii)
or (4) of this section. Under paragraph
(e)(3)(i)(A) of this section, Plan A will
no longer be a plan described in
paragraph (e)(1)(i) of this section and
will be subject to paragraph (b) of this
section after the merger (unless an
exception described in paragraph (d)(4)
of this section, relating to new or small
businesses, applies to Employer R).
(ii) Example 2—(A) Facts. The facts
are the same as in paragraph (e)(7)(i) of
this section (Example 1), except that
there is an acquisition described in
§ 1.410(b)–2(f), and the plan merger
occurs within the transition period
described in section 410(b)(6)(C)(ii).
(B) Analysis and conclusion. The
merger satisfies the requirements of
paragraph (e)(3)(ii) of this section.
Accordingly, Plan A will continue to be
excepted from paragraph (b) of this
section as a plan described in paragraph
(e)(1)(i) of this section after the merger.
(iii) Example 3—(A) Facts. Plan C, a
multiple employer plan, was established
on January 1, 2021. Plan D, a plan
maintained by Employer T that is not a
multiple employer plan, was adopted on
January 1, 2024. Plan D merges with
Plan C on December 31, 2024.
(B) Analysis and conclusion. The
merger is described in paragraph
(e)(4)(i) of this section and because Plan
D is not a plan described in paragraph
(e)(1)(i) of this section, the merger is not
excepted under paragraph (e)(4)(ii) of
this section. Similarly, because there
was no transaction described in
§ 1.410(b)–2(f), the merger is not
described in paragraph (e)(3)(iii) of this
section. Accordingly, with respect to
Employer T, Plan C will not be a plan
described in paragraph (e)(1)(i) of this
section and will be subject to paragraph
(b) of this section after the merger
(unless an exception described in
paragraph (d)(4) of this section, relating
to new or small businesses, continues to
apply to Employer T). However, under
paragraph (e)(4)(iii) of this section, the
merger does not affect whether Plan C
is treated as a plan described in
paragraph (e)(1)(i) of this section with
respect to any other employers.
(iv) Example 4—(A) Facts. Plan E, a
plan maintained by Employer U that is
not a multiple employer plan, was
adopted on January 1, 2021. Plan F, a
multiple employer plan, was established
on January 1, 2024. Plan E merges with
Plan F on December 31, 2024.

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16:10 Jan 13, 2025

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(B) Analysis and conclusion. Under
paragraph (e)(4)(ii) of this section, the
portion of Plan F that applies with
respect to Employer U will continue to
be excepted from paragraph (b) of this
section as a plan described in paragraph
(e)(1)(i) of this section after the merger.
However, under paragraph (e)(4)(iii) of
this section, the merger does not affect
whether Plan F is treated as a plan
described in paragraph (e)(1)(i) of this
section with respect to any other
employers.
(v) Example 5—(A) Facts. Plan G, a
plan maintained by Employer V that is
not a multiple employer plan, was
adopted on January 1, 2021. Plan G is
amended, effective January 1, 2026, to
add an additional participating
employer, a subsidiary that is 100
percent owned by Employer V.
(B) Analysis and conclusion. Because
the expansion of eligibility is not an
amendment relating to an action
described in paragraph (e)(2), (3), or (4)
of this section, Plan G will continue to
be excepted from paragraph (b) of this
section as a plan described in paragraph
(e)(1)(i) of this section after the
amendment pursuant to paragraph
(e)(6)(i) of this section.
(vi) Example 6—(A) Facts. Plan J, a
multiple employer plan, was established
on January 1, 2021. Employer W adopts
Plan J on January 1, 2022. Effective
January 1, 2026, the assets and account
balances attributable to the employees
of Employer W are spun off to form a
new plan, Plan K, maintained solely by
Employer W.
(B) Analysis and Conclusion. Under
paragraph (e)(5)(ii) of this section, Plan
K will be excepted from paragraph (b)
of this section as a plan described in
paragraph (e)(1)(i) of this section.
(f) Applicability dates—(1) Statutory
applicability date. Section 414A applies
to plan years beginning after December
31, 2024.
(2) Regulatory applicability date. This
section applies to plan years beginning
after [DATE SIX MONTHS AFTER
DATE OF PUBLICATION OF FINAL
RULE]. For earlier plan years, a plan is
treated as having complied with section
414A if the plan complies with a
reasonable, good faith interpretation of
section 414A.
Douglas W. O’Donnell,
Deputy Commissioner.
[FR Doc. 2025–00501 Filed 1–10–25; 8:45 am]
BILLING CODE 4830–01–P

PO 00000

3107

ENVIRONMENTAL PROTECTION
AGENCY
40 CFR Part 751
[EPA–HQ–OPPT–2021–0277; FRL–8331–02–
OCSPP]
RIN 2070–AK87

C.I. Pigment Violet 29 (PV29);
Regulation Under the Toxic
Substances Control Act (TSCA)
Environmental Protection
Agency (EPA).
ACTION: Proposed rule.
AGENCY:

The Environmental Protection
Agency (EPA or Agency) is proposing to
address the unreasonable risk of injury
to human health presented by C.I.
Pigment Violet 29 (CASRN 81–33–4,
also known as PV29), under its
conditions of use as documented in
EPA’s January 2021 Risk Evaluation for
PV29 and the September 2022 Revised
Risk Determination for PV29 prepared
under TSCA. TSCA requires that EPA
address by rule any unreasonable risk of
injury to health or the environment
identified in a TSCA risk evaluation and
apply requirements to the extent
necessary so the chemical no longer
presents unreasonable risk. To address
the identified unreasonable risk, EPA is
proposing requirements to protect
workers from the unreasonable risk of
PV29 during manufacturing and
processing, certain industrial and
commercial uses of the chemical, and
disposal, while also allowing for a
reasonable transition period prior to
enforcement of said requirements.
DATES: Comments must be received on
or before February 28, 2025. Under the
Paperwork Reduction Act (PRA),
comments on the information collection
provisions are best assured of
consideration if the Office of
Management and Budget (OMB)
receives a copy of your comments on or
before February 13, 2025.
ADDRESSES: Submit your comments,
identified by docket identification (ID)
number EPA–HQ–OPPT–2021–0277,
online at https://www.regulations.gov.
Follow the online instructions for
submitting comments. Do not submit
electronically any information you
consider to be Confidential Business
Information (CBI) or other information
whose disclosure is restricted by statute.
Additional instructions on commenting
or visiting the docket, along with more
information about dockets generally, is
available at https://www.epa.gov/
dockets.
SUMMARY:

FOR FURTHER INFORMATION CONTACT:

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