# Retirement Plans; Cash or Deferred Arrangements Under Section 401(k) and Matching Contributions or Employee Contributions Under Section 401(m) Regulations
> **IRS** · Final regulations. · Published 2004-12-29 · Effective 2004-12-29 · 69 FR 78144
## Document
- **Document number:** 04-28011
- **Category:** other
- **Sub-agency:** IRS
- **Federal Register citation:** 69 FR 78144
- **CFR reference:** 26 CFR 1
- **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.

## Source
- [Federal Register document](https://www.federalregister.gov/documents/2004/12/29/04-28011/retirement-plans-cash-or-deferred-arrangements-under-section-401k-and-matching-contributions-or)
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