# Exclusion of Employees of 501(c)(3) Organizations in 401(k) and 401(m) Plans
> **IRS** · Final regulations. · Published 2006-07-21 · Effective 2006-07-21 · 71 FR 41357
## Document
- **Document number:** E6-11545
- **Category:** tax-irs
- **Sub-agency:** IRS
- **Federal Register citation:** 71 FR 41357
- **CFR reference:** 26 CFR 1
- **Publication date:** 2006-07-21
- **Effective date:** 2006-07-21
- **Treasury docket:** TD 9275
## Abstract

This document contains final regulations under section 410(b) of the Internal Revenue Code. The final regulations permit, in certain circumstances, employees of a tax-exempt organization described in section 501(c)(3) to be excluded for the purpose of testing whether a section 401(k) plan (or a section 401(m) plan that is provided under the same general arrangement as the section 401(k) plan of the employer) meets the requirements for minimum coverage specified in section 410(b). These regulations affect tax-exempt employers described in section 501(c)(3), retirement plans sponsored by these employers, and participants in these plans.

## Source
- [Federal Register document](https://www.federalregister.gov/documents/2006/07/21/E6-11545/exclusion-of-employees-of-501c3-organizations-in-401k-and-401m-plans)
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