Treasury Regulation [REG–115699–09] – Suspension or Reduction of Safe Harbor Nonelective Contributions

26 CFR Part 1

[REG–115699–09]

RIN:1545–BI64

Treasury Regulation [REG–115699–09] – Suspension or Reduction of Safe Harbor Nonelective Contributions

SUMMARY: This document contains proposed amendments to the regulations relating to certain cash or deferred arrangements and matching contributions under section 401(k) plans and section 403(b) plans. These regulations affect administrators of, employers maintaining, participants in, and beneficiaries of certain section 401(k) plans and section 403(b) plans.

DATES: Written or electronic comments must be received by August 17, 2009. Outlines of the topics to be discussed at the public hearing scheduled for Wednesday, September 23, 2009, at 10 a.m. must be received by August 19, 2009.

Related Links:

• Treasury Regulation [REG–115699–09] – Suspension or Reduction of Safe Harbor Nonelective Contributions [PDF]
• Treasury Regulation [REG–115699–09] – Suspension or Reduction of Safe Harbor Nonelective Contributions [HTML]
• 2009- I.R.B.
• IRC Section 412(d)(2) - Minimum funding standards - Variance from minimum funding standard - Determination of business hardship
• Treasury Regulation Section 1.401(k)-3 Safe harbor requirements
• Treasury Regulation Section 1.401(m)-3 Safe harbor requirements
  
• Proposed Regulations Allow Suspension or Reduction of Safe Harbor Nonelective Contributions Mid-Year

• IRS Proposes Rules Allowing Employers to Suspend or Reduce Safe Harbor Nonelective Contributions
  

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• Eliminating or Changing a Fixed Matching Formula
• Mid-Year Safe Harbor Changes: Freezing or Eliminating the Match and Using the Maybe Nonelective Notice
• Reducing or Eliminating Safe Harbor Matching Contributions
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