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Regulations implementing section 414A, as added by Pub. L. 117-328, Division T, sec.101 (section 101 of the SECURE 2.0 Act), which generally requires that both a qualified cash or deferred arrangement described in section 401(k) and an annuity contract otherwise described in section 403(b) which is purchased under a salary reduction agreement be an eligible automatic contribution arrangement that satisfies certain automatic enrollment and automatic escalation requirements for employee contributions. In addition, proposed regulations amending the regulations under section 414(w) to provide guidance with respect to eligible automatic contribution arrangements.