Abbreviations›Rev. Rul. 2009-3, 2009-5 I.R.B. 382
EMPLOYEE PLANS—Cont.
Internal Revenue Bulletin 2009-26 · 2026-10-03 edition · updated 2026-10-04 · United States
Penalties:
Categories of tax returns and claims for refund, tax return
preparer penalty under section 6694 (RP 11) 3, 313 Tax return preparer (TD 9436) 3, 268 ; correction (Ann 15) 11,
687 Proposed Regulations:
26 CFR 1.401(k)–0, –3, amended; 1.401(m)–0, –3, amended; suspension or reduction of safe harbor nonelective contributions (REG–115699–09) 22, 1052 Prototype program, 403(b) plans, request for comments (Ann 34)
18, 916 Qualified retirement plans:
Covered compensation tables, permitted disparity (RR 2) 2,
245 Required minimum distributions (RMDs) (Notice 9) 5, 419 Section 403(b) plans, written plan requirement (Notice 3) 2,
250 Regulations:
26 CFR 1.401(k)–0 thru –3, –6, amended; 1.401(m)–0 thru –3, amended; 1.402(c)–2, amended; 1.411(a)–4, amended; 1.414(w)–1, added; 54.4979–1, revised; automatic contribution arrangements (TD 9447) 12, 694 26 CFR 1.6060–1, amended; 1.6107–1, revised; 1.6109–2, amended; 1.6694–0 thru –4, revised; 1.6695–1, –2, revised; 1.6696–1, revised; 54.6060–1, added; 54.6107–1, added; 54.6109–1, added; 54.6694–1 thru –4, added; 54.6695–1, added; 54.6696–1, added; 54.7701–1, added; tax return preparer penalties under sections 6694 and 6695 (TD 9436) 3, 268 ; correction (Ann 15) 11, 687 Suspension or reduction of safe harbor nonelective contributions
(REG–115699–09) 22, 1052 Technical advice to IRS employees (RP 5) 1, 161
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