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TREAS/IRS RIN: 1545-BG80 Publication ID: Fall 2007 
Title: ●Automatic Contribution Arrangements 
Abstract: The proposed regulations will provide guidance on how a qualified cash or deferred arrangement can become a qualified automatic contribution arrangement and avoid the ADP test of section 401(k)(3)(A)(ii). The proposed regulations will also provide guidance on how an eligible contribution arrangement can permit an employee to make withdrawals from an eligible automatic contribution arrangement that he did not wish to have the employer make. 
Agency: Department of the Treasury(TREAS)  Priority: Substantive, Nonsignificant 
RIN Status: First time published in the Unified Agenda Agenda Stage of Rulemaking: Proposed Rule Stage 
Major: Undetermined  Unfunded Mandates: No 
CFR Citation: 26 CFR 1.401(k)-3    26 CFR 1.401(m)-3    26 CFR 1.414 (w)-1    26 CFR 54.4979-1   
Legal Authority: 26 USC 401(k)(13)    26 USC 401(m)(12)    26 USC 414 (w)    26 USC 4679(f)    26 USC 7805    ...   
Legal Deadline:  None
Timetable:
Action Date FR Cite
NPRM  12/00/2007    
Additional Information: REG-133300-07 Drafting attorney: William D. Gibbs (202) 622-7631 Reviewing attorney: Lisa Mojiri-Azad (202) 622-6080 Treasury attorney: Helen Morrison (202) 622-6080 CC: TEGE
Regulatory Flexibility Analysis Required: No  Government Levels Affected: None 
Small Entities Affected: No  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