Monday, May 18, 2009

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.

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