# Rollover Rules for Qualified Plan Loan Offset Amounts
> **IRS** · Final regulations. · Published 2021-01-06 · Effective 2021-01-06 · 86 FR 464
## Document
- **Document number:** 2020-27151
- **Category:** tax-irs
- **Sub-agency:** IRS
- **Federal Register citation:** 86 FR 464
- **CFR reference:** 26 CFR 1
- **Publication date:** 2021-01-06
- **Effective date:** 2021-01-06
- **Treasury docket:** TD 9937
## Abstract

This document sets forth final regulations relating to amendments made to section 402(c) of the Internal Revenue Code (Code) by section 13613 of the Tax Cuts and Jobs Act (TCJA). Section 13613 of TCJA provides an extended rollover period for a qualified plan loan offset, which is a type of plan loan offset. These regulations affect participants, beneficiaries, sponsors, and administrators of qualified employer plans.

## Source
- [Federal Register document](https://www.federalregister.gov/documents/2021/01/06/2020-27151/rollover-rules-for-qualified-plan-loan-offset-amounts)
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