Adding paragraph (b 4 iii).
(h) * * * (2) Use of safe harbor nonelective contributions to satisfy other discrimination tests.
(B) Corrective distributions for plan years beginning before January 1, 2008.
Accordingly, an overpayment rate of 4 percent (3 percent in the case of a corporation) and an underpayment rate of 4 percent are established for the calendar quarter beginning October 1, 2003.
Regardless of when the corrective distribution is made, it is not subject to the early distribution tax of section 72(t).(k) Modifications to contribution requirements and notice requirements for automatic contribution safe harbor (1) In general.(2) Automatic contribution arrangement.Revising paragraph (b 1 iii) and adding paragraph (b 1 iv).A-4 * * * (i) A distribution that is a permissible withdrawal from an eligible automatic contribution arrangement within the meaning of section 414(w).31, 1997.5 18 572 Apr.30, 1996.5 64 618 Jul.30, 1999.5 16 570 Jul.(3) Amount of distributions (i) In general.
Rate table PG rate table page Jan.
31, table OF interest rates FOR large corporate underpayments from january 1, 1991 - present In 1995-1.B.
A withdrawal made under paragraph (c) of this section may be made without regard to any notice or consent otherwise required under section 401(a 11) or 417.
See paragraph (b 4) of this section for additional rules relating to the employer excise tax on amounts distributed more than 21/2 months (6 months in the case of a plan that includes an eligible automatic contribution arrangement within the meaning of section 414(w) after.
(a) (5) (iv) 4 guys pool supply coupon code Matching contributions taken into account.Section.414(w)-1 is added to read as follows:.414(w)-1 Permissible Withdrawals from Eligible Automatic Contribution Arrangements.31, 1984 11 Table 75,.The additions and revisions to read as follows:.401(k)-3 Safe harbor requirements.Paragraph (e) of this section includes the definitions applicable to this section.31, table OF interest rates from january 1, 1999 - Present corporate overpayments AND underpayments overpayments underpayments 1995-1.B.(iii) Exception for certain current employees.(b) * * * (1) * * * (ii) * * * (C) The ADP safe harbor provisions of section 401(k 13) described.401(k)-3; or (D) The simple 401(k) provisions of section 401(k 11) described.401(k)-4.
Adding paragraph (a 5 vi).