26 CFR Parts 1 and 54 [TD 9447] RIN 1545-BG80 Treasury Regulation – [TD 9447] – Automatic Contribution Arrangements TD 9447 contains final regulations relating to automatic contribution arrangements. These regulations affect administrators of, employers maintaining, participants in, and beneficiaries of section 401(k) plans and other eligible plans that include an automatic contribution arrangement. SUMMARY: This document contains final regulations relating to automatic contribution arrangements. These regulations affect administrators of, employers maintaining, participants in, and beneficiaries of section 401(k) plans and other eligible plans that include an automatic contribution arrangement.
DATES: Effective date: These regulations are effective on February 24, 2009. Applicability date: Except as provided in Sec. Sec. 1.401(k)-3(j)(1)(i) and 1.401(m)-2(a)(6)(ii), the final regulations relating to qualified automatic contribution arrangements (Sec. Sec. 1.401(k)-2, 1.401(k)-3, 1.401(m)-2, and 1.401(m)-3) apply to plan years beginning
on or after January 1, 2008. The regulations relating to eligible automatic contribution arrangements (Sec. Sec. 1.402(c)-2, 1.411(a)-4, 1.414(w)-1, and 54.4979-1) apply for plan years beginning on or after January 1, 2010.Final regulations under section 401 and other sections of the Code provide guidance relating to certain automatic contribution arrangements, eligible rollover distributions, forfeitures, and excise tax on certain excess contributions and excess aggregate contributions. Related Links:
- Treasury Regulation – [TD 9447], 74 Fed. Reg. 8200 (February 24, 2009) – Automatic Contribution Arrangements [PDF]
- Treasury Regulation – [TD 9447], 2009-12 I.R.B. 694 (March 23, 2009) – Automatic Contribution Arrangements [HTML]
- 2009-12 I.R.B. 694 (March 23, 2009)
- Treasury Regulation - REG–133300–07 - Notice of Proposed Rulemaking Automatic Contribution Arrangements
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