Internal Revenue Bulletin:  2007-49 

December 3, 2007 

EMPLOYEE PLANS


Table of Contents

REG-133300-07 REG-133300-07

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.


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