Notice2026-01228
Agency Information Collection Activities; Comment Request on Retirement Plans; Cash or Deferred Arrangements and Matching Contributions or Employee Contributions and Guidance With Respect to Matching Contributions Made on Account of Qualified Student Loan Payments
Primary source
Metadata and text below are from the Federal Register, a public-domain U.S. government work. Always verify the official published version before relying on it for any legal matter.
Published
January 23, 2026
Issuing agencies
Treasury DepartmentInternal Revenue Service
Abstract
In accordance with the Paperwork Reduction Act of 1995, the IRS is inviting comments on the information collection request outlined in this notice.
Full Text
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<title>Federal Register, Volume 91 Issue 15 (Friday, January 23, 2026)</title>
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[Federal Register Volume 91, Number 15 (Friday, January 23, 2026)]
[Notices]
[Pages 2998-2999]
From the Federal Register Online via the Government Publishing Office [<a href="http://www.gpo.gov">www.gpo.gov</a>]
[FR Doc No: 2026-01228]
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DEPARTMENT OF THE TREASURY
Internal Revenue Service
Agency Information Collection Activities; Comment Request on
Retirement Plans; Cash or Deferred Arrangements and Matching
Contributions or Employee Contributions and Guidance With Respect to
Matching Contributions Made on Account of Qualified Student Loan
Payments
AGENCY: Internal Revenue Service (IRS), Treasury.
ACTION: Notice of information collection; request for comments.
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SUMMARY: In accordance with the Paperwork Reduction Act of 1995, the
IRS is inviting comments on the information collection request outlined
in this notice.
DATES: Written comments should be received on or before March 24, 2026
to be assured of consideration.
ADDRESSES: Direct all written comments to Andres Garcia, Internal
Revenue Service, Room 6526, 1111 Constitution Avenue NW, Washington, DC
20224, or by email to <a href="/cdn-cgi/l/email-protection#2b5b594a05484446464e455f586b425958054c445d"><span class="__cf_email__" data-cfemail="5f2f2d3e713c3032323a312b2c1f362d2c71383029">[email protected]</span></a>. Include ``OMB Control No.
1545-1669'' in the subject line of the message.
FOR FURTHER INFORMATION CONTACT: Requests for additional information or
copies of this collection should be directed to Kerry Dennis, (202)
317-5751.
SUPPLEMENTARY INFORMATION: The IRS, in accordance with the Paperwork
Reduction Act of 1995 (PRA) (44 U.S.C. 3506(c)(2)(A)), provides the
general public and Federal agencies with an opportunity to comment on
proposed, revised, and continuing collections of information. This
helps the IRS assess the impact and minimize the burden of its
information collection requirements. Comments submitted in response to
this notice will be summarized and/or included in the request for OMB
approval. All comments will become a matter of public record, and
viewable on relevant websites. For this reason, please do not include
in your comments information of a confidential nature, such as
sensitive personal information. Comments are invited on: (a) Whether
[[Page 2999]]
the collection of information is necessary for the proper performance
of the functions of the agency, including whether the information shall
have practical utility; (b) the accuracy of the agency's estimate of
the burden of the collection of information; (c) ways to enhance the
quality, utility, and clarity of the information to be collected; (d)
ways to minimize the burden of the collection of information on
respondents, including through the use of automated collection
techniques or other forms of information technology; and (e) estimates
of capital or start-up costs and costs of operation, maintenance, and
purchase of services to provide information.
Title: Retirement Plans; Cash or Deferred Arrangements Under
Section 401(k) and Matching Contributions or Employee Contributions
Under Section 401(m) and Guidance Under Section 110 of the SECURE 2.0
Act with Respect to Matching Contributions Made on Account of Qualified
Student Loan Payments Amounts.
OMB Control Number: 1545-1669.
Regulation Project Number(s): TD 9169 and Notice 2024-63.
Abstract: The collections of information contained in TD 9169 are
required by the Internal Revenue Service (IRS) to comply with
requirements of sections 401(k)(12)(D) and 401(m)(11)(A)(ii) regarding
notices that must be provided to eligible participants to apprise them
of their rights and obligations under certain plans. This information
will be used by participants to determine whether to participate in the
plan, and by the IRS to confirm that the plan complies with applicable
qualification requirements to avoid adverse tax consequences.
The information required by Sec. 1.401(k)-2(b)(3) will be used by
employees to file their income tax returns and by the IRS to assess the
correct amount of tax. And, the information provided under Sec.
1.401(k)-1(d)(3)(iii)(C) will be used by employers in determining
whether to make hardship distributions to participants.
For Notice 2024-63, the information is required for payments on
qualified education loans to be QSLPs upon which an employer may make
matching contributions. Plan sponsors will use the collected
information to process claims for QSLP matches for employees in the
plan.
Current Actions: The IRS is increasing the TD 9169 number of
respondents to 87,500. This is increasing the burden hours by 124,250
due to Agency estimate. The Notice 2024-63 increases the number of
employees who are eligible to receive matching contributions to include
employees who make QSLPs. This is increasing the burden for the OMB
submission by 96,875 hours due to a new statute.
Type of Review: Reinstatement with change.
Affected Public: Business or other for-profit, Not-for-profit
institutions and State, Local or Tribal Government.
Estimated Number of Responses: 475,000.
Estimated Time per Response: 28 minutes.
Estimated Total Annual Burden Hours: 221,125 hours.
Dated: January 20, 2026.
Kerry Dennis,
Tax Analyst.
[FR Doc. 2026-01228 Filed 1-22-26; 8:45 am]
BILLING CODE 4830-01-P
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