{"database": "openregs", "table": "dockets", "rows": [["IRS-2024-0015", "IRS", "Guidance under Sections 414(aa) and 402(c)(12) of the Internal Revenue Code, as Added by Section 301(b) of the SECURE 2.0 Act of 2022, with Respect to Inadvertent Benefit Overpayments (Notice 2024-77)", "Nonrulemaking", "2024-12-17T11:40:37Z", "0b000064864bdd8e"]], "columns": ["id", "agency_id", "title", "docket_type", "last_modified", "object_id"], "primary_keys": ["id"], "primary_key_values": ["IRS-2024-0015"], "units": {}, "query_ms": 97.25510515272617, "source": "Federal Register API & Regulations.gov API", "source_url": "https://www.federalregister.gov/developers/api/v1", "license": "Public Domain (U.S. Government data)", "license_url": "https://www.regulations.gov/faq"}