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61. 78 FR 68735 — Reduction or Suspension of Safe Harbor Contributions
    IRCFinal Rules (FR)Nov 15, 2013related by meaning
    suspension of safe harbor matching contributions to change their cash or deferred elections and, if applicable, their employee contribution elections; (E) The plan is amended to provide that the ADP test will be satisfied for the entire plan year in which the reduction or suspension occurs using the current year testin…
62. Treas. Reg. § 1.401(k)-2(a)(5)(vi) — ADP test.
    IRCRegulationsSep 17, 2024related by meaning
    (a)(5)(vi) (vi) Default elective contributions pursuant to section 414(w). Default elective contributions made under an eligible automatic contribution arrangement (within the meaning of § 1.414(w)-1(b)) that are distributed pursuant to § 1.414(w)-1(c) for plan years beginning on or after January 1, 2008, are not taken…