The Internal Revenue Service is seeking public comments on 401(k) plan regulations issued in 2000.

The IRS is conducting a routine review of Notice 2000-3 Guidance on Cash or Deferred Arrangements, a set of regulations that relates to compliance with Internal Revenue Code sections 401(k) and 401(m).

The regulations discuss rules employers and plan administrators should follow in connection with employee contributions and employer matching contributions.

The regulations affect about 22,500 employers, IRS officials estimate.

Comments are due May 28.

More information about the request for comments on Notice 2000-3 is available here.