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TREAS/IRS | RIN: 1545-BG80 | Publication ID: Spring 2008 |
Title: Automatic Contribution Arrangements | |
Abstract: The proposed regulations 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 also provide guidance on how an automatic 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: Previously published in the Unified Agenda | Agenda Stage of Rulemaking: Final 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 4979(f) 26 USC 7805 ... |
Legal Deadline:
None |
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Timetable:
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Additional Information: REG-133300-07 Drafting attorney: William D. Gibbs (202) 622-7631 Reviewing attorney: Lisa Mojiri-Azad (202) 622-6060 Treasury attorney: Helen Morrison (202) 622-1357 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 |