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IRS Proposed Rules and Sample Notice Regarding Automatic Enrollment Arrangements (PDF)
Dechert LLP 
Dec. 10, 2007
5 pages. Excerpt: Sections 401(k)(13), 401(m)(12), and 414(w) of the Code are effective for plan years beginning after 2007. The IRS proposes that the regulations be effective at the same time. Employers may rely on these proposed regulations for guidance pending the issuance of final regulations.
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