Certain Cash or Deferred Arrangements and Employee and Matching Contributions Under Employee Plans

Résumé

This document amends final regulations governing certain cash or deferred arrangements and employee and matching contributions under employee plans. The amendments add cross-references to final regulations relating to nondiscrimination, minimum coverage, and related requirements, since the publication of the final regulations relating to cash or deferred arrangements and employee and matching contributions. The amendments also make various technical corrections to and clarifications of the final regulations governing cash or deferred arrangements and employee and matching contributions under employee plans, the final regulations relating to plan amendments reducing accrued benefits, and the final regulations relating to maximum contributions and benefits.