Recurring Contributions for 401(k) Plan

[Guest lizannc]

Is there an exception to the recurring employer contribution rule when the plan is a 401(k) plan?

OK - so found my own answer - depends on plan design - whether or not employer contributions are allowed or not.

[John Feldt ERPA CPC QPA]

Possibly applicable citations: Internal Revenue Code Section 411(d)(3)(B), Treasury Regulation 1.411(d)-2(d), IRS Announcement 94-101, and Treasury Regulation 1.401-1(b).