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Introduction

Section 1. Covered Employee

Internal Revenue Bulletin 2009-39 · 2026-10-03 edition · updated 2026-10-04 · United States

Employees covered under the automatic contribution arrangement are: (check one of the options below)

[ ] All Plan participants.

[ ] All Plan participants who do not have an affirmative election in effect regarding Elective Deferrals.

[ ] All Plan participants who become Plan participants on or after the effective date of the automatic contribution arrangement and who do not have an affirmative election in effect regarding Elective Deferrals.

Section 2. Default Percentage ( Check one of the options below and insert a percentage or percentages and, if applicable, a date. )

[ ] The Default Percentage is [ ]%.

[ ] The initial Default Percentage is [ ]% and will increase by [ ] ( insert a number ) percentage point(s) as described in Section 1.2 of Article [ ] of the Plan until the Default Percentage is [ ]%. ( Insert the highest Default Percentage that will apply. ) Each increase will be effective at the beginning of the Plan Year unless a different date is inserted here: . ( Insert the date of each increase. )

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▸Contents — Internal Revenue Bulletin 2009-39
Internal Revenue Bulletin 2009-39

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