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TREAS/IRS RIN: 1545-BG80 Publication ID: Spring 2009 
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: Completed Actions 
Major: No  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
Action Date FR Cite
NPRM  11/08/2007  72 FR 63144   
NPRM Comment Period End  02/06/2008    
Public Hearing  05/19/2008    
Final Rule  02/24/2009  74 FR 8200   
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
Department of the Treasury
Internal Revenue Service
1111 Constitution Avenue NW., Room 4422,
Washington, DC 20224
Phone:202 317-4102
Fax:855 604-6087