The Pension Protection Act of 2006 authorized automatic enrollment arrangements wherein an employee is treated as having elected to make salary reduction contributions unless the employee affirmatively elects otherwise. This essentially means that participants can be treated as electing to participate in a 401(k) plan by default. A 401(k) plan that adopts an automatic contribution arrangement and satisfies certain additional requirements will be a "safe harbor" plan exempt from discrimination testing and the need to cut back contributions for highly paid employees if employees who are not highly paid do not contribute at a high enough level. The IRS issued proposed regulations that explain the requirements for adding an automatic enrollment feature to a 401(k) plan. Specifically, the regulations explain, among other things, the timing and content of required notices to be provided to participants, the amounts that may be deducted automatically from participants' pay, and the method by which participants may withdraw automatically contributed amounts if they opt out of the arrangement. The IRS has also issued a sample notice which may be accessed through this link: http://www.irs.gov/pub/irs-tege/sample_notice.pdf. See Prop. Reg. Secs. 1.401(k)-3 and 1.414(w)-1.