24 pages. "This document sets forth final regulations relating to amendments made to section 402(c) of the Internal Revenue Code ... by the Tax Cuts and Jobs Act [TCJA].... [T]his Treasury decision adopts the QPLO proposed regulations with one important modification relating to the applicability date.... Under the revised applicability date, the final regulations will apply to plan loan offset amounts, including qualified plan loan offset amounts, treated as distributed on or after January 1, 2021.... The applicability date in these final regulations is also revised to provide that taxpayers (including a filer of a Form 1099-R) may apply these regulations with respect to plan loan offset amounts, including qualified plan loan offset amounts, treated as distributed on or after August 20, 2020, which is the date of the publication of the QPLO proposed regulations.... These regulations apply to plan loan offset amounts, including qualified plan loan offset amounts, treated as distributed on or after January 1, 2021."  MORE >>