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
Related Blog Posts:
- Communicating 401(k) Benefit Cuts
- Potential Top Heavy Issues Related to a Safe Harbor 401(k) Freeze or Termination
- Conflicting Surveys: Employers Cut 401(k) Match
- Surveys: Majority of Employers Maintaining or Increasing Their 401(k) Match, 48% of Employees Would Opt Out of Social Security
- 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
- Today is the Safe Harbor Notice Deadline/Conditional Safe Harbor Notice
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