{"abstract":"This document contains proposed regulations under sections 401(k), 401(m), 402(c), 411(a), 414(w), and 4979(f) of the Internal Revenue Code relating to automatic contribution arrangements. These proposed regulations will affect administrators of, employers maintaining, participants in, and beneficiaries of eligible plans that include an automatic contribution arrangement under section 401(k)(13), 401(m)(12), or 414(w).","action":"Notice of proposed rulemaking.","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/2007/11/08/E7-21821.html","cfr_references":[{"chapter":null,"citation_url":null,"part":1,"title":26}],"citation":"72 FR 63144","comment_url":null,"comments_close_on":null,"correction_of":null,"corrections":[],"dates":"Written or electronic comments and requests for a public hearing must be received by February 6, 2008.","disposition_notes":null,"docket_ids":["REG-133300-07"],"dockets":[],"document_number":"E7-21821","effective_on":null,"end_page":63155,"executive_order_notes":null,"executive_order_number":null,"full_text_xml_url":"https://www.federalregister.gov/documents/full_text/xml/2007/11/08/E7-21821.xml","html_url":"https://www.federalregister.gov/documents/2007/11/08/E7-21821/automatic-contribution-arrangements","images":{},"images_metadata":{},"json_url":"https://www.federalregister.gov/api/v1/documents/E7-21821?publication_date=2007-11-08","mods_url":"https://www.govinfo.gov/metadata/granule/FR-2007-11-08/E7-21821/mods.xml","not_received_for_publication":null,"page_length":12,"page_views":{"count":220,"last_updated":"2026-10-24 00:15:05 -0400"},"pdf_url":"https://www.govinfo.gov/content/pkg/FR-2007-11-08/pdf/E7-21821.pdf","presidential_document_number":null,"proclamation_number":null,"public_inspection_pdf_url":null,"publication_date":"2007-11-08","raw_text_url":"https://www.federalregister.gov/documents/full_text/text/2007/11/08/E7-21821.txt","regulation_id_number_info":{},"regulation_id_numbers":[],"regulations_dot_gov_info":{"comments_count":42,"agency_id":"IRS","document_id":"IRS-2007-0145-0001","checked_regulationsdotgov_at":"2022-04-06T03:30:05Z"},"regulations_dot_gov_url":null,"significant":null,"signing_date":null,"start_page":63144,"subtype":null,"title":"Automatic Contribution Arrangements","toc_doc":"Automatic contribution arrangements","toc_subject":"Income taxes:","topics":["Income taxes","Reporting and recordkeeping requirements"],"type":"Proposed Rule","volume":72}