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Regulatory Information
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2013-11-15
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Reduction or Suspension of Safe Harbor Contributions
Rules and Regulations
D09002ee1bdc8f281
D09002ee1bdc8f332
United States
Department of the Treasury
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United States Government Agency or Subagency
United States
Internal Revenue Service
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United States Government Agency or Subagency
This document contains amendments to regulations relating to certain cash or deferred arrangements under section 401(k) and matching contributions and employee contributions under section 401(m). These regulations provide guidance on permitted mid-year reductions or suspensions of safe harbor nonelective contributions in certain circumstances for amendments adopted after May 18, 2009. These regulations also revise the requirements for permitted mid-year reductions or suspensions of safe harbor matching contributions for plan years beginning on or after January 1, 2015. The regulations affect administrators of, employers maintaining, participants in, and beneficiaries of certain defined contribution plans that satisfy the nondiscrimination tests of section 401(k) and section 401(m) using one of the design-based safe harbors.
78 FR 68735
https://www.govinfo.gov/app/details/FR-2013-11-15/2013-27452
2013-27452
fr15no13-15
RIN 1545-BI64
4830-01-P
TD 9641
https://www.govinfo.gov/app/details/FR-2013-11-15/2013-27452
https://www.govinfo.gov/content/pkg/FR-2013-11-15/html/2013-27452.htm
https://www.govinfo.gov/content/pkg/FR-2013-11-15/pdf/2013-27452.pdf
Income Taxes
Reporting and Recordkeeping Requirements
5 p.
68735
68739
78 FR 68735
Code of Federal Regulations
Title 26 Part 1
26 CFR Part 1
Regulation Identification Number 1545-BI64
RIN 1545-BI64
Reduction or Suspension of Safe Harbor Contributions; Federal Register Vol. 78, Issue
RULE
2013-27452
DEPARTMENT OF THE TREASURY
Internal Revenue Service
2013-11-15
TD 9641
4830-01-P
2013-27452
Final Regulations.
This document contains amendments to regulations relating to certain cash or deferred arrangements under section 401(k) and matching contributions and employee contributions under section 401(m). These regulations provide guidance on permitted mid-year reductions or suspensions of safe harbor nonelective contributions in certain circumstances for amendments adopted after May 18, 2009. These regulations also revise the requirements for permitted mid-year reductions or suspensions of safe harbor matching contributions for plan years beginning on or after January 1, 2015. The regulations affect administrators of, employers maintaining, participants in, and beneficiaries of certain defined contribution plans that satisfy the nondiscrimination tests of section 401(k) and section 401(m) using one of the design-based safe harbors.
Effective Date: These regulations are effective on November 15, 2013.
William D. Gibbs at (202) 622-6060 (not a toll-free number).
Income Taxes
Reporting and Recordkeeping Requirements
Reduction or Suspension of Safe Harbor Contributions
,
Federal Register
Vol. 78, no. 221
Office of the Federal Register, National Archives and Records Administration
2013-11-15
continuing
daily
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303 p.
Table of Contents:
AE 2.7:
GS 4.107:
AE 2.106:
KF70.A2
https://www.govinfo.gov/app/details/FR-2013-11-15
P0b002ee1865663ef
0097-6326
0042-1219
0364-1406
769-004-00000-9
000582072
f:fr15no13
https://www.govinfo.gov/app/details/FR-2013-11-15
https://www.govinfo.gov/content/pkg/FR-2013-11-15/pdf/FR-2013-11-15.pdf
https://www.govinfo.gov/content/pkg/FR-2013-11-15/xml/FR-2013-11-15.xml
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DGPO
2013-11-15
2023-04-30
FR-2013-11-15
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FR-2013-11-15
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