7 pages. Excerpt: To aid plan sponsors in satisfying the requirements of the IRS's proposed regulations for the 2008 plan year -- the first plan year that a plan may include a QACA or EACA -- the IRS is posting [this] sample 'Automatic Enrollment Notice' on its website that satisfies notice requirements under Code sections 401(k)(13) and 414(w) for a hypothetical QACA that permits EACA withdrawals and has certain other characteristics. Following coordination with the IRS, the DOL has indicated that use of this sample notice also satisfies the notice requirements under ERISA sections 404(c)(5) and 514(e)(3) and the DOL's default investment regulation for a hypothetical plan for which a fiduciary may wish to obtain relief under the regulation.

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