Treasury Regulation - REG–133300–07 - Notice of Proposed Rulemaking Automatic Contribution Arrangements

26 CFR Part 1
[REG–133300–07]
RIN–1545-BG80

Treasury Regulation - REG–133300–07 - Notice of Proposed Rulemaking Automatic Contribution Arrangements

Proposed regulations under section 401 of the Code provide guidance relating to certain automatic contribution arrangements; section 402(c) relating to eligible rollover distributions; section 411(a) relating to forfeitures; and section 4979(f) relating to excise tax on certain excess contributions and excess aggregate contributions.

Related Links:

• REG 133300-07 - 72 Fed. Reg 63144 (November 8, 2007) [PDF]
• Internal Revenue Bulletin: 2007-49 (December 3, 2007) [HTML]

• TCRS 2007-08: Treasury Department Proposed Regulations On Automatic Contribution