EMPLOYEE PLANS

Rev. Rul. 2000–33, page 142. Cash or deferred arrangements; nonqualified de- ferred compensation. This ruling specifies the criteria to be met in order to automatically defer a certain percentage of an employee’s compensation into that employee’s account in an eligible deferred compensation plan sponsored by the eligible employer.

Rev. Rul. 2000–35, page 138. Section 403(b) plans; elective deferrals. This ruling specifies the criteria to be met in order to automatically reduce an employee’s compensation by a certain amount and have that amount contributed as an elective deferral to an employer’s section 403(b) plan.

Rev. Rul. 2000–36, page 140. Qualified plan; default rollover; involuntary cash-out. This ruling provides that if plan participants are given adequate notice including their right to elect a cash distribution, a qualified plan can be amended to permit a default direct rollover under section 401(a)(31) of an involuntary cash-out without violating section 411(d)(6) of the Code.

Finding Lists begin on page ii.

Department of the Treasury Internal Revenue Service