26 cfr ch. i (4–1–13 edition) § 1.401(k)–2 - govinfo.gov

pursuant to section 401(k)(3)(f), the adp test is performed under the plan (determined without regard to disaggregation under §1.410(b)–7(c)(3)),.
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32226 CFR Ch. I (4–1–13 Edition)§ 1.401(k)–2paragraph (a)(3)(ii) of this section, thedefault in the absence of an affirmativeelection is to make a contributionunder the cash or deferred arrange-ment, the plan terms must provide theextent to which the default contribu-tions are pre-tax elective contributionsand the extent to which the defaultcontributions are designated Roth con-tributions.(B) If the default contributions underthe plan are designated Roth contribu-tions, then an employee who has notmade an affirmative election is deemedto have irrevocably designated the con-tributions (in accordance with section402A(c)(1)(B)) as designated Roth con-tributions.(6) Effective date. Section 402A andthe provisions of this section 1.401(k)–1(f) apply to taxable years beginningafter December 31, 2005.(g) Effective dates —(1) General rule.Except as otherwise provided in thisparagraph (g), this section and§§ 1.401(k)–2 through 1.401(k)–6 apply toplan years that begin on or after Janu-ary 1, 2006...