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EMPLOYEE PLANS— cont.

Internal Revenue Bulletin 2000-36 · 2026-10-03 edition · updated 2026-10-04 · United States

Prototype plans, automatic enrollment

features (Ann 60) 31, 149 Regulations:

26 CFR 1.72–17A, amended; 1.72(p)–1, added; loans to plan participants (TD 8894) 33, 162 26 CFR 31.3121(b)(7)–2, amended; accrued benefits, involuntary cashout of (TD 8891) 32, 152 26 CFR 35.3405–1, correction; new technologies in retirement plans (Ann 74) 35, 230

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▸Contents — Internal Revenue Bulletin 2000-36

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