Retirement Plans; Cash or Deferred Arrangements Under Section 401(k) and Matching Contributions or Employee Contributions Under Section 401(m) Regulations
other · IRS · Rule · Published 2004-12-29 · Effective 2004-12-29 · 69 FR 78144
Document
Document number
04-28011
Federal Register citation
69 FR 78144
CFR reference
26 CFR 1
Type
Rule
Action
Final regulations.
Category
other
Sub-agency
IRS
Publication date
2004-12-29
Effective date
2004-12-29
Treasury docket
TD-9169
Abstract
This document contains final regulations that provide guidance for certain retirement plans containing cash or deferred arrangements under section 401(k) and providing for matching contributions or employee contributions under section 401(m). These regulations affect sponsors of plans that contain cash or deferred arrangements or provide for employee or matching contributions, and participants in these plans.