The proposed regulations would modify the nondiscrimination requirements for qualified retirement plans under section 401(a)(4) and would include special rules for retirement plans that provide additional benefits to a grandfathered group of employees following certain changes in the coverage of a defined benefit plan or a defined benefit plan formula. The proposed regulations would also include additional modifications to the nondiscrimination regulations that are applicable to all plans.

These proposed regulations would provide rules relating to the determination of whether the normal retirement age under a governmental plan (within the meaning of section 414(d) of the Code) that is a pension plan satisfies the requirements of section 401(a) and whether the payment of definitely determinable benefits that commence at the plan’s normal retirement age satisfies these requirements. These regulations would affect sponsors and administrators of governmental pension plans, as well as participants in such plans.

Contributions to a § 401(k) or 401(m) retirement plan must not discriminate in favor of highly compensated employees. The nondiscrimination rules may be met through a safe harbor structure that includes limits on mid-year changes and a requirement to provide notice to plan participants. This guidance provides that certain types of mid-year changes do not violate these safe harbor rules. The guidance requires additional participant notice and election opportunities for some mid-year changes.

This notice provides transition relief for section 529 qualified tuition programs that timely file a 2015 Form 1099–Q, Payments From Qualified Education Programs, that does not reflect the repeal of the aggregation requirement under section 529(c)(3)(D) of the Internal Revenue Code (Code) applicable to distributions from qualified tuition programs.

The proposed regulation changes the user fee for the Enrolled Agent Special Enrollment Examination from $11 per part to $99 per part.

This notice provides guidance for fee year 2016 on how the definition of expatriate health plans under the Expatriate Health Coverage Clarification Act of 2014 applies for purposes of the fee imposed by § 9010 of the Affordable Care Act.