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Section 6. Special Rule for Distribution of Excess Contributions and Excess Aggregate…

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

If the Employer has elected in the adoption agreement that all Plan participants are Covered Employees, then the Plan has until 6 months (rather than 2 1 /2 months) after the end of the Plan Year to distribute Excess Contributions and Excess Aggregate Contributions and avoid the Code § 4979 10% excise tax.

Sample Adoption Agreement Language:

Article [ ] Eligible Automatic Contribution Arrangement (EACA)

[ ] If checked, the Eligible Automatic Contribution Arrangement (EACA) provisions of Article [ ] apply.

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

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