Tax Facts

4054 / What are the requirements for an automatic enrollment provision in a 403(b) plan?

The safe harbor rules for automatic contribution plans with respect to 401(k) plans also apply with respect to matching contributions under a 403(b) annuity through the application of IRC Section 403(b)(12) ( Q 3762). This provision is effective for years beginning after
December 31, 2007.1

1.  IRC §§ 401(k)(13), 401(m)(12), 414(w).

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