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Introduction

Section 3. Uniformity Requirement

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

3.1 Except as provided in Section 3.2 below or if the Employer has elected an increasing Default Percentage in the adoption agreement, the same percentage of compensation will be withheld as Default Elective Deferrals from all Covered Employees subject to the Default Percentage.

3.2 Default Elective Deferrals will be reduced or stopped to meet the limitations under Code §§ 401(a)(17), 402(g), and 415 and to satisfy any suspension period required after a hardship distribution.

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

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