Table of Contents

• Notice 2009-65
  • I. PURPOSE
  • II. BACKGROUND
  • III. SAMPLE PLAN AMENDMENTS
  • DRAFTING INFORMATION
• Notice 2009-66
  • I. PURPOSE
  • II. BACKGROUND
  • III. QUESTIONS AND ANSWERS ON AUTOMATIC ENROLLMENT IN SIMPLE IRA PLANS
  • IV. ELIGIBLE AUTOMATIC CONTRIBUTION ARRANGEMENTS UNDER § 414(w) AND REQUEST FOR COMMENTS
  • DRAFTING INFORMATION
• Notice 2009-67
  • I. PURPOSE
  • II. BACKGROUND
  • III. SAMPLE PLAN AMENDMENT
  • IV. MODEL FORMS
  • DRAFTING INFORMATION
• Notice 2009-68
  • I. PURPOSE
  • II. BACKGROUND
  • III. SAFE HARBOR EXPLANATIONS
  • EFFECT ON OTHER DOCUMENTS
  • DRAFTING INFORMATION
• Notice 2009-75
  • I. PURPOSE
  • II. BACKGROUND
  • III. ROLLOVERS FROM AN ELIGIBLE EMPLOYER PLAN TO A ROTH IRA
  • EFFECT ON OTHER DOCUMENTS
  • CONTACT INFORMATION
• Rev. Proc. 2009-40
  • SECTION 1. PURPOSE
  • SECTION 2. BACKGROUND
  • SECTION 3. PROCEDURE
  • EFFECTIVE DATE
  • DRAFTING INFORMATION
• Rev. Proc. 2009-41
  • SECTION 1. PURPOSE
  • SECTION 2. BACKGROUND
  • SECTION 3. SCOPE
  • SECTION 4. RELIEF FOR LATE CLASSIFICATION ELECTIONS
  • SECTION 5. EFFECTIVE DATE
  • SECTION 6. EFFECT ON OTHER DOCUMENTS
  • SECTION 7. PAPERWORK REDUCTION ACT
  • SECTION 8. DRAFTING INFORMATION