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DOL/EBSA RIN: 1210-AB02 Publication ID: Fall 2009 
Title: Amendment of Regulation Relating to Definition of Plan Assets--Participant Contributions 
Abstract: This rulemaking will amend the regulation that defines when participant moneys paid to or withheld by an employer for contribution to an employee benefit plan constitute "plan assets" for purposes of title I of ERISA and the related prohibited transaction provisions of the Internal Revenue Code. The regulation contains an amendment to the current regulation that will establish a safe harbor period of a specified number of business days during which certain moneys that a participant pays to, or has withheld by, an employer for contribution to a plan would not constitute "plan assets." 
Agency: Department of Labor(DOL)  Priority: Other Significant 
RIN Status: Previously published in the Unified Agenda Agenda Stage of Rulemaking: Final Rule Stage 
Major: No  Unfunded Mandates: No 
CFR Citation: 29 CFR 2510.3-102   
Legal Authority: 29 USC 1135   
Legal Deadline:  None
Action Date FR Cite
NPRM  02/29/2008  73 FR 11072   
NPRM Comment Period End  04/29/2008    
Final Action  01/00/2010    
Regulatory Flexibility Analysis Required: Yes  Government Levels Affected: None 
Small Entities Affected: Businesses  Federalism: No 
Included in the Regulatory Plan: No 
RIN Data Printed in the FR: Yes 
Agency Contact:
Louis J. Campagna
Chief, Division of Fiduciary Interpretations
Department of Labor
Employee Benefits Security Administration
200 Constitution Avenue NW., FP Building, Room N-5655,
Washington, DC 20210
Phone:202 693-8510
Fax:202 219-7291

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