Table of Contents

• Rev. Rul. 2009-28
  • DRAFTING INFORMATION
• Rev. Rul. 2009-30
  • ISSUES
  • FACTS
    • Situation 1
    • Situation 2
    • LAW
    • Automatic Contribution Arrangements under a Qualified Cash or Deferred Arrangement
    • Qualified Automatic Contribution Arrangements (Automatic Enrollment Nondiscrimination Safe Harbor)
    • Eligible Automatic Contribution Arrangements (Permitting 90-day Withdrawals)
  • ANALYSIS
    • Situation 1
    • Situation 2
  • HOLDINGS
  • DRAFTING INFORMATION
• Rev. Rul. 2009-31
  • ISSUES
  • FACTS
  • Situation 1
  • Situation 2
  • LAW
  • ANALYSIS
  • Situation 1
  • Situation 2
  • HOLDING
  • DRAFTING INFORMATION
• Rev. Rul. 2009-32
  • ISSUES
  • FACTS
    • Situation 1
    • Situation 2
    • Situation 3
    • Situation 4
  • LAW
  • ANALYSIS
    • Situation 1
    • Situation 2
    • Situation 3
    • Situation 4
  • HOLDING
  • DRAFTING INFORMATION
• Rev. Rul. 2009-27
  • DRAFTING INFORMATION