Internal Revenue Bulletin: 2009-12 |
March 23, 2009 |
Table of Contents
- Highlights of This Issue
- Preface
- Part I. Rulings and Decisions Under the Internal Revenue Code
of 1986
- Rev. Rul. 2009-6
- T.D. 9447
- AGENCY:
- ACTION:
- SUMMARY:
- DATES:
- FOR FURTHER INFORMATION CONTACT:
- SUPPLEMENTARY INFORMATION:
- Paperwork Reduction Act
- Background
- Summary of Comments and Explanation of Revisions
- I. Qualified Automatic Contribution Arrangement under Section 401(k)(13)
- A. Minimum percentage requirement
- B. Uniformity requirement
- C. Notice timing requirement
- D. Exclusion of current affirmative elections from automatic enrollment
- E. Other topics
- II. Eligible Automatic Contribution Arrangement under Section 414(w)
- A. Non-universal eligible automatic contribution arrangements
- B. Uniformity requirement
- C. Mid-year implementation of an eligible automatic contribution arrangement
- D. Permissible withdrawal
- E. Forfeiture of employer matching contributions
- III. Other Issues
- A. Other automatic contribution arrangements
- B. Other issues under section 902 of PPA ’06 and WRERA
- Effective Date
- Special Analyses
- Adoption of Amendments to the Regulations
- Drafting Information
- Part III. Administrative, Procedural, and Miscellaneous
- Part IV. Items of General Interest
- Definition of Terms and Abbreviations
- Numerical Finding List
- Effect of Current Actions on Previously Published Items
- How to get the Internal Revenue Bulletin
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