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IRS Employee Plans News, Special Edition, November 15, 2007 (PDF)
Internal Revenue Service [IRS] 
[Guidance Overview] Nov. 16, 2007
2 pages. Excerpt: The IRS has posted a sample notice that plan sponsors may use to inform participants about their rights and obligations under the 2006 Pension Protection Act's (PPA) 'eligible automatic contribution arrangements' (EACAs) and 'qualified automatic contribution arrangements' (QACAs). The Service recently published proposed regulations on EACAs and QACAs, and employers adopting such plans when they first become available in 2008 must furnish a notice to participants at least 30 days before the beginning of each plan year. The sample notice is for a hypothetical QACA that permits EACA withdrawals and has certain other characteristics.
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