28 pages. "This notice provides guidance in the form of questions and answers with respect to section 110 of ... the SECURE 2.0 Act of 2022 ... [which] allows employers to make matching contributions on account of employees' qualified student loan payments (QSLPs) under section 401(k) plans, section 403(b) plans, SIMPLE IRA plans, and governmental section 457(b) plans (QSLP matches). Section 110 of the SECURE 2.0 Act applies to contributions made for plan years beginning after December 31, 2023.

"This notice provides guidance on discrete issues under section 110 of the SECURE 2.0 Act to assist plan sponsors in implementing QSLP match programs. The [Treasury Department] and the [IRS] anticipate issuing proposed regulations with respect to section 110 of the SECURE 2.0 Act, and, accordingly, invite comments on this notice and any other aspect of section 110....

"In particular, the Treasury Department and the IRS request comments on:

1. Whether additional guidance would be helpful relating to passive certification or independent verification;
2. Whether, for a plan that provides for QSLP matches to be made more frequently than annually, guidance would be helpful in the case of an employee who 26 receives a QSLP match early in a year before it is known whether subsequent elective deferrals will reduce the employee's maximum QSLP for the year;
3. Whether additional examples of reasonable procedures would be helpful with respect to QSLP matches;
4. Whether additional guidance would be helpful concerning the application of the QSLP rules to SIMPLE IRA plans; and
5. Whether additional guidance would be helpful concerning the application of the QSLP rules to SIMPLE 401(k) plans.'

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