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TREAS/IRS RIN: 1545-BI64 Publication ID: Fall 2010 
Title: Relief From 3 Percent Mandatory Nonelective Contribution Requirement in Safe Harbor 401(k) Plan 
Abstract: A safe-harbor 401(k) plan is a type of plan that does not have to pass the ADP test of section 401(k)(3)(A)(ii) if certain conditions are met. One of these conditions is a contribution of nonelective or matching contributions. These regulations amend the nonelective contribution requirement by allowing nonelective contributions to be reduced or suspended in the middle of a plan year if certain conditions are met. 
Agency: Department of the Treasury(TREAS)  Priority: Substantive, Nonsignificant 
RIN Status: Previously published in the Unified Agenda Agenda Stage of Rulemaking: Final Rule Stage 
Major: No  Unfunded Mandates: No 
CFR Citation: 26 CFR 1   
Legal Authority: 26 USC 401(k)(12)    26 USC 7805   
Legal Deadline:  None
Timetable:
Action Date FR Cite
NPRM  05/18/2009  74 FR 23134   
NPRM Comment Period End  08/17/2009    
Final Action  12/00/2010    
Additional Information: REG-115699-09 Drafting attorney: William D. Gibbs (202) 622-6060 Reviewing attorney: Lisa Mojiri-Azad (202) 622-6060 Treasury attorney: William Evans (202) 622-1332 CC: TEGE
Regulatory Flexibility Analysis Required: No  Government Levels Affected: None 
Small Entities Affected: Businesses, Governmental Jurisdictions, Organizations  Federalism: No 
Included in the Regulatory Plan: No 
RIN Data Printed in the FR: No 
Agency Contact:
William D. Gibbs
Attorney
Department of the Treasury
Internal Revenue Service
1111 Constitution Avenue NW., Room 4422,
Washington, DC 20224
Phone:202 317-4102
Fax:855 604-6087
Email: william.d.gibbs@irscounsel.treas.gov