Table of Contents›Article 5. Qualified Automatic Contribution Arrangement (QACA)
Section 3. Uniformity Requirement
0325 Publ 6087 (PDF) · 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.
118 | Cash or Deferred Arrangement (CODA) LRM Package 01-2024
3.2 Default Elective Deferrals will be reduced or stopped to meet the limitations under
Sections 402(g) and 415 of the Code. Code §§ 401(a)(17), 402(g), and 415 and to satisfy any
suspension period required after a distribution.
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