Publications

Focus on IRS Guidance Internal Revenue Service Issues Comprehensive 401(k) and 401(m) Final Regulations

Fall 2005
Employment & Employee Benefits Developments - Fall 2005

The Internal Revenue Service (IRS) issued comprehensive final regulations last year governing cash or deferred arrangements (CODAs) under Code Section 401(k) and matching contributions under Code Section 401(m). The 228 pages of final regulations restate relevant tax law changes and IRS rulings that have come into effect since 1994, and modify and finalize the proposed regulations that were issued on July 17, 2003.