Assertion: final regulation | /r/CapableOf | list amendment
Facets:
value: for deferred arrangements
type: PURPOSE
Source sentences:
text: Final regulations list amendments for certain cash or deferred arrangements under IRC Section 401(k) and matching contributions and employee contributions under section 401(m) and provide guidance on permitted mid-year reductions or suspensions of safe harbor nonelective contributions in certain circumstances for amendments adopted after May 18, 2009.