{"abstract":"This document contains final regulations that provide guidance for certain retirement plans containing cash or deferred arrangements under section 401(k) and providing for matching contributions or employee contributions under section 401(m). These regulations affect sponsors of plans that contain cash or deferred arrangements or provide for employee or matching contributions, and participants in these plans.","action":"Final regulations.","agencies":[{"raw_name":"DEPARTMENT OF THE TREASURY","name":"Treasury Department","id":497,"url":"https://www.federalregister.gov/agencies/treasury-department","json_url":"https://www.federalregister.gov/api/v1/agencies/497","parent_id":null,"slug":"treasury-department"},{"raw_name":"Internal Revenue Service","name":"Internal Revenue Service","id":254,"url":"https://www.federalregister.gov/agencies/internal-revenue-service","json_url":"https://www.federalregister.gov/api/v1/agencies/254","parent_id":497,"slug":"internal-revenue-service"}],"body_html_url":"https://www.federalregister.gov/documents/full_text/html/2004/12/29/04-28011.html","cfr_references":[{"chapter":null,"citation_url":null,"part":1,"title":26},{"chapter":null,"citation_url":null,"part":601,"title":26}],"citation":"69 FR 78144","comment_url":null,"comments_close_on":null,"correction_of":null,"corrections":[],"dates":"Effective Date: These regulations are effective December 29, 2004.","disposition_notes":null,"docket_ids":["TD-9169"],"dockets":[],"document_number":"04-28011","effective_on":"2004-12-29","end_page":78201,"executive_order_notes":null,"executive_order_number":null,"full_text_xml_url":"https://www.federalregister.gov/documents/full_text/xml/2004/12/29/04-28011.xml","html_url":"https://www.federalregister.gov/documents/2004/12/29/04-28011/retirement-plans-cash-or-deferred-arrangements-under-section-401k-and-matching-contributions-or","images":{},"images_metadata":{},"json_url":"https://www.federalregister.gov/api/v1/documents/04-28011?publication_date=2004-12-29","mods_url":"https://www.govinfo.gov/metadata/granule/FR-2004-12-29/04-28011/mods.xml","not_received_for_publication":null,"page_length":58,"page_views":{"count":2134,"last_updated":"2026-10-25 12:15:05 -0400"},"pdf_url":"https://www.govinfo.gov/content/pkg/FR-2004-12-29/pdf/04-28011.pdf","presidential_document_number":null,"proclamation_number":null,"public_inspection_pdf_url":null,"publication_date":"2004-12-29","raw_text_url":"https://www.federalregister.gov/documents/full_text/text/2004/12/29/04-28011.txt","regulation_id_number_info":{"1545-AX26":{"issue":"200404","html_url":"https://www.federalregister.gov/regulations/1545-AX26/cash-or-deferred-arrangements","title":"Cash or Deferred Arrangements","xml_url":"http://www.reginfo.gov/public/do/eAgendaViewRule?pubId=200404&RIN=1545-AX26&operation=OPERATION_EXPORT_XML","priority_category":"Substantive, Nonsignificant"},"1545-AX43":{"issue":"200404","html_url":"https://www.federalregister.gov/regulations/1545-AX43/cash-or-deferred-arrangements-temporary-","title":"Cash or Deferred Arrangements (Temporary)","xml_url":"http://www.reginfo.gov/public/do/eAgendaViewRule?pubId=200404&RIN=1545-AX43&operation=OPERATION_EXPORT_XML","priority_category":"Substantive, Nonsignificant"}},"regulation_id_numbers":["1545-AX26","1545-AX43"],"regulations_dot_gov_info":{"checked_regulationsdotgov_at":"2011-11-12T14:18:20Z"},"regulations_dot_gov_url":null,"significant":false,"signing_date":null,"start_page":78144,"subtype":null,"title":"Retirement Plans; Cash or Deferred Arrangements Under Section 401(k) and Matching Contributions or Employee Contributions Under Section 401(m) Regulations","toc_doc":"Retirement plans; cash or deferred arrangements and matching or employee contributions","toc_subject":"Income taxes:","topics":["Income taxes","Reporting and recordkeeping requirements"],"type":"Rule","volume":69}