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Free Publications
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Final IRS Regs on Automatic Contribution Arrangements Under Section 401(k) and Other Eligible Retirement Plans (PDF)
Internal Revenue Service [IRS] 
[Official Guidance] Feb. 23, 2009
61 page advance copy; revises the proposed regulations issued on November 8, 2007. Rules applicable to Qualified Automatic Contribution Arrangements apply to plan years beginning on or after January 1, 2008. Rules applicable to Eligible Automatic Contribution Arrangements apply to plan years beginning on or after January 1, 2010. Makes several changes; also takes into account the Worker, Retiree and Employee Recovery Act of 2008 (WRERA). Scheduled for publication in the Federal Register on February 24, 2009.
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