I.R.C. § 401

By using this site, users agree to the Terms of Use on the Welcome page.

Qualified pension, profit-sharing, and stock bonus plans

USC 1994 ed., current through 1995-01-04 · superseded Jan 6, 1997 · last amended by Pub. L. 103-465

PrintCompare dates Ask AI about this section Official source ↗

(a) Requirements for qualification A trust created or organized in the United States and forming part of a stock bonus, pension, or profit-sharing plan of an employer for the exclusive benefit of his employees or their beneficiaries shall constitute a qualified trust under this section—

(1) if contributions are made to the trust by such employer, or employees, or both, or by another employer who is entitled to deduct his contributions under section 404(a)(3)(B) (relating to deduction for contributions to profit-sharing and stock bonus plans), for the purpose of distributing to such employees or their beneficiaries the corpus and income of the fund accumulated by the trust in accordance with such plan;

(2) if under the trust instrument it is impossible, at any time prior to the satisfaction of all liabilities with respect to employees and their beneficiaries under the trust, for any part of the corpus or income to be (within the taxable year or thereafter) used for, or diverted to, purposes other than for the exclusive benefit of his employees or their beneficiaries (but this paragraph shall not be construed, in the case of a multiemployer plan, to prohibit the return of a contribution within 6 months after the plan administrator determines that the contribution was made by a mistake of fact or law (other than a mistake relating to whether the plan is described in section 401(a) or the trust which is part of such plan is exempt from taxation under section 501(a), or the return of any withdrawal liability payment determined to be an overpayment within 6 months of such determination).; ¹

(3) if the plan of which such trust is a part satisfies the requirements of section 410 (relating to minimum participation standards); and

(4) if the contributions or benefits provided under the plan do not discriminate in favor of highly compensated employees (within the meaning of section 414(q)). For purposes of this paragraph, there shall be excluded from consideration employees described in section 410(b)(3)(A) and (C).

(5) Special rules relating to nondiscrimination requirements.—

(A) Salaried or clerical employees .—A classification shall not be considered discriminatory within the meaning of paragraph (4) or section 410(b)(2)(A)(i) merely because it is limited to salaried or clerical employees.

(B) Contributions and benefits may bear uniform relationship to compensation .—A plan shall not be considered discriminatory within the meaning of paragraph (4) merely because the contributions or benefits of, or on behalf of, the employees under the plan bear a uniform relationship to the compensation (within the meaning of section 414(s)) of such employees.

(C) Certain disparity permitted .—A plan shall not be considered discriminatory within the meaning of paragraph (4) merely because the contributions or benefits of, or on behalf of, the employees under the plan favor highly compensated employees (as defined in section 414(q)) in the manner permitted under subsection (l).

(D) Integrated defined benefit plan.—

(i) In general .—A defined benefit plan shall not be considered discriminatory within the meaning of paragraph (4) merely because the plan provides that the employer-derived accrued retirement benefit for any participant under the plan may not exceed the excess (if any) of—

(I) the participant's final pay with the employer, over

(II) the employer-derived retirement benefit created under Federal law attributable to service by the participant with the employer.

For purposes of this clause, the employer-derived retirement benefit created under Federal law shall be treated as accruing ratably over 35 years.

(ii) Final pay .—For purposes of this subparagraph, the participant's final pay is the compensation (as defined in section 414(q)(7)) paid to the participant by the employer for any year—

(I) which ends during the 5-year period ending with the year in which the participant separated from service for the employer, and

(II) for which the participant's total compensation from the employer was highest.

(E) 2 or more plans treated as single plan.—For purposes of determining whether 2 or more plans of an employer satisfy the requirements of paragraph (4) when considered as a single plan—

(i) Contributions .—If the amount of contributions on behalf of the employees allowed as a deduction under section 404 for the taxable year with respect to such plans, taken together, bears a uniform relationship to the compensation (within the meaning of section 414(s)) of such employees, the plans shall not be considered discriminatory merely because the rights of employees to, or derived from, the employer contributions under the separate plans do not become nonforfeitable at the same rate.

(ii) Benefits .—If the employees’ rights to benefits under the separate plans do not become nonforfeitable at the same rate, but the levels of benefits provided by the separate plans satisfy the requirements of regulations prescribed by the Secretary to take account of the differences in such rates, the plans shall not be considered discriminatory merely because of the difference in such rates.

(6) A plan shall be considered as meeting the requirements of paragraph (3) during the whole of any taxable year of the plan if on one day in each quarter it satisfied such requirements.

(7) A trust shall not constitute a qualified trust under this section unless the plan of which such trust is a part satisfies the requirements of section 411 (relating to minimum vesting standards).

(8) A trust forming part of a defined benefit plan shall not constitute a qualified trust under this section unless the plan provides that forfeitures must not be applied to increase the benefits any employee would otherwise receive under the plan.

(9) Required distributions.—

(A) In general .—A trust shall not constitute a qualified trust under this subsection unless the plan provides that the entire interest of each employee—

(i) will be distributed to such employee not later than the required beginning date, or

(ii) will be distributed, beginning not later than the required beginning date, in accordance with regulations, over the life of such employee or over the lives of such employee and a designated beneficiary (or over a period not extending beyond the life expectancy of such employee or the life expectancy of such employee and a designated beneficiary).

(B) Required distribution where employee dies before entire interest is distributed.—

(i) Where distributions have begun under subparagraph (A)(ii).—A trust shall not constitute a qualified trust under this section unless the plan provides that if—

(I) the distribution of the employee's interest has begun in accordance with subparagraph (A)(ii), and

(II) the employee dies before his entire interest has been distributed to him,

the remaining portion of such interest will be distributed at least as rapidly as under the method of distributions being used under subparagraph (A)(ii) as of the date of his death.

(ii) 5-year rule for other cases.—A trust shall not constitute a qualified trust under this section unless the plan provides that, if an employee dies before the distribution of the employee's interest has begun in accordance with subparagraph (A)(ii), the entire interest of the employee will be distributed within 5 years after the death of such employee.

(iii) Exception to 5-year rule for certain amounts payable over life of beneficiary .—If—

(I) any portion of the employee's interest is payable to (or for the benefit of) a designated beneficiary,

(II) such portion will be distributed (in accordance with regulations) over the life of such designated beneficiary (or over a period not extending beyond the life expectancy of such beneficiary), and

(III) such distributions begin not later than 1 year after the date of the employee's death or such later date as the Secretary may by regulations prescribe,

for purposes of clause (ii), the portion referred to in subclause (I) shall be treated as distributed on the date on which such distributions begin.

(iv) Special rule for surviving spouse of employee .—If the designated beneficiary referred to in clause (iii)(I) is the surviving spouse of the employee—

(I) the date on which the distributions are required to begin under clause (iii)(III) shall not be earlier than the date on which the employee would have attained age 701/2, and

(II) if the surviving spouse dies before the distributions to such spouse begin, this subparagraph shall be applied as if the surviving spouse were the employee.

(C) Required beginning date .—For purposes of this paragraph, the term “required beginning date” means April 1 of the calendar year following the calendar year in which the employee attains age 701/2. In the case of a governmental plan or church plan, the required beginning date shall be the later of the date determined under the preceding sentence or April 1 of the calendar year following the calendar year in which the employee retires. For purposes of this subparagraph, the term “church plan” means a plan maintained by a church for church employees, and the term “church” means any church (as defined in section 3121(w)(3)(A)) or qualified church-controlled organization (as defined in section 3121(w)(3)(B)).

(D) Life expectancy .—For purposes of this paragraph, the life expectancy of an employee and the employee's spouse (other than in the case of a life annuity) may be redetermined but not more frequently than annually.

(E) Designated beneficiary .—For purposes of this paragraph, the term “designated beneficiary” means any individual designated as a beneficiary by the employee.

(F) Treatment of payments to children .—Under regulations prescribed by the Secretary, for purposes of this paragraph, any amount paid to a child shall be treated as if it had been paid to the surviving spouse if such amount will become payable to the surviving spouse upon such child reaching majority (or other designated event permitted under regulations).

(G) Treatment of incidental death benefit distributions .—For purposes of this title, any distribution required under the incidental death benefit requirements of this subsection shall be treated as a distribution required under this paragraph.

(10) Other requirements.—

(A) Plans benefiting owner-employees .—In the case of any plan which provides contributions or benefits for employees some or all of whom are owner-employees (as defined in subsection (c)(3)), a trust forming part of such plan shall constitute a qualified trust under this section only if the requirements of subsection (d) are also met.

(B) Top-heavy plans.—

(i) In general .—In the case of any top-heavy plan, a trust forming part of such plan shall constitute a qualified trust under this section only if the requirements of section 416 are met.

(ii) Plans which may become top-heavy .—Except to the extent provided in regulations, a trust forming part of a plan (whether or not a top-heavy plan) shall constitute a qualified trust under this section only if such plan contains provisions—

(I) which will take effect if such plan becomes a top-heavy plan, and

(II) which meet the requirements of section 416.

(iii) Exemption for governmental plans .—This subparagraph shall not apply to any governmental plan.

(11) Requirement of joint and survivor annuity and preretirement survivor annuity.—

(A) In general .—In the case of any plan to which this paragraph applies, except as provided in section 417, a trust forming part of such plan shall not constitute a qualified trust under this section unless—

(i) in the case of a vested participant who does not die before the annuity starting date, the accrued benefit payable to such participant is provided in the form of a qualified joint and survivor annuity, and

(ii) in the case of a vested participant who dies before the annuity starting date and who has a surviving spouse, a qualified preretirement survivor annuity is provided to the surviving spouse of such participant.

(B) Plans to which paragraph applies .—This paragraph shall apply to—

(i) any defined benefit plan,

(ii) any defined contribution plan which is subject to the funding standards of section 412, and

(iii) any participant under any other defined contribution plan unless—

(I) such plan provides that the participant's nonforfeitable accrued benefit (reduced by any security interest held by the plan by reason of a loan outstanding to such participant) is payable in full, on the death of the participant, to the participant's surviving spouse (or, if there is no surviving spouse or the surviving spouse consents in the manner required under section 417(a)(2), to a designated beneficiary),

(II) such participant does not elect a payment of benefits in the form of a life annuity, and

(III) with respect to such participant, such plan is not a direct or indirect transferee (in a transfer after December 31, 1984) of a plan which is described in clause (i) or (ii) or to which this clause applied with respect to the participant.

Clause (iii)(III) shall apply only with respect to the transferred assets (and income therefrom) if the plan separately accounts for such assets and any income therefrom.

(i) In general .—In the case of—

(I) a tax credit employee stock ownership plan (as defined in section 409(a)), or

(II) an employee stock ownership plan (as defined in section 4975(e)(7)),

subparagraph (A) shall not apply to that portion of the employee's accrued benefit to which the requirements of section 409(h) apply.

(ii) Nonforfeitable benefit must be paid in full, etc .—In the case of any participant, clause (i) shall apply only if the requirements of subclauses (I), (II), and (III) of subparagraph (B)(iii) are met with respect to such participant.

(D) Special rule where participant and spouse married less than 1 year .—A plan shall not be treated as failing to meet the requirements of subparagraphs (B)(iii) or (C) merely because the plan provides that benefits will not be payable to the surviving spouse of the participant unless the participant and such spouse had been married throughout the 1-year period ending on the earlier of the participant's annuity starting date or the date of the participant's death.

(E) Exception for plans described in section 404 (c).—This paragraph shall not apply to a plan which the Secretary has determined is a plan described in section 404(c) (or a continuation thereof) in which participation is substantially limited to individuals who, before January 1, 1976, ceased employment covered by the plan.

(F) Cross reference .—For—

(i) provisions under which participants may elect to waive the requirements of this paragraph, and

(ii) other definitions and special rules for purposes of this paragraph,

see section 417.

(12) A trust shall not constitute a qualified trust under this section unless the plan of which such trust is a part provides that in the case of any merger or consolidation with, or transfer of assets or liabilities to, any other plan after September 2, 1974, each participant in the plan would (if the plan then terminated) receive a benefit immediately after the merger, consolidation, or transfer which is equal to or greater than the benefit he would have been entitled to receive immediately before the merger, consolidation, or transfer (if the plan had then terminated). The preceding sentence does not apply to any multiemployer plan with respect to any transaction to the extent that participants either before or after the transaction are covered under a multiemployer plan to which title IV of the Employee Retirement Income Security Act of 1974 applies.

(13) Assignment and alienation.—

(A) In general .—A trust shall not constitute a qualified trust under this section unless the plan of which such trust is a part provides that benefits provided under the plan may not be assigned or alienated. For purposes of the preceding sentence, there shall not be taken into account any voluntary and revocable assignment of not to exceed 10 percent of any benefit payment made by any participant who is receiving benefits under the plan unless the assignment or alienation is made for purposes of defraying plan administration costs. For purposes of this paragraph a loan made to a participant or beneficiary shall not be treated as an assignment or alienation if such loan is secured by the participant's accrued nonforfeitable benefit and is exempt from the tax imposed by section 4975 (relating to tax on prohibited transactions) by reason of section 4975(d)(1). This paragraph shall take effect on January 1, 1976 and shall not apply to assignments which were irrevocable on September 2, 1974.

(B) Special rules for domestic relations orders .—Subparagraph (A) shall apply to the creation, assignment, or recognition of a right to any benefit payable with respect to a participant pursuant to a domestic relations order, except that subparagraph (A) shall not apply if the order is determined to be a qualified domestic relations order.

(14) A trust shall not constitute a qualified trust under this section unless the plan of which such trust is a part provides that, unless the participant otherwise elects, the payment of benefits under the plan to the participant will begin not later than the 60th day after the latest of the close of the plan year in which—

(A) the date on which the participant attains the earlier of age 65 or the normal retirement age specified under the plan,

(B) occurs the 10th anniversary of the year in which the participant commenced participation in the plan, or

In the case of a plan which provides for the payment of an early retirement benefit, a trust forming a part of such plan shall not constitute a qualified trust under this section unless a participant who satisfied the service requirements for such early retirement benefit, but separated from the service (with any nonforfeitable right to an accrued benefit) before satisfying the age requirement for such early retirement benefit, is entitled upon satisfaction of such age requirement to receive a benefit not less than the benefit to which he would be entitled at the normal retirement age, actuarially, reduced under regulations prescribed by the Secretary.

(15) a trust shall not constitute a qualified trust under this section unless under the plan of which such trust is a part—

(A) in the case of a participant or beneficiary who is receiving benefits under such plan, or

(B) in the case of a participant who is separated from the service and who has nonforfeitable rights to benefits,

such benefits are not decreased by reason of any increase in the benefit levels payable under title II of the Social Security Act or any increase in the wage base under such title II, if such increase takes place after September 2, 1974, or (if later) the earlier of the date of first receipt of such benefits or the date of such separation, as the case may be.

(16) A trust shall not constitute a qualified trust under this section if the plan of which such trust is a part provides for benefits or contributions which exceed the limitations of section 415.

(17) Compensation limit.—

(A) In general .—A trust shall not constitute a qualified trust under this section unless, under the plan of which such trust is a part, the annual compensation of each employee taken into account under the plan for any year does not exceed $150,000. In determining the compensation of an employee, the rules of section 414(q)(6) shall apply, except that in applying such rules, the term “family” shall include only the spouse of the employee and any lineal descendants of the employee who have not attained age 19 before the close of the year.

(B) Cost-of-living adjustment .—The Secretary shall adjust annually the $150,000 amount in subparagraph (A) for increases in the cost-of-living at the same time and in the same manner as adjustments under section 415(d); except that the base period shall be the calendar quarter beginning October 1, 1993, and any increase which is not a multiple of $10,000 shall be rounded to the next lowest multiple of $10,000.

[(18) Repealed. Pub. L. 97–248, title II, §237(b), Sept. 3, 1982, 96 Stat. 511.]

(19) A trust shall not constitute a qualified trust under this section if under the plan of which such trust is a part any part of a participant's accrued benefit derived from employer contributions (whether or not otherwise nonforfeitable), is forfeitable solely because of withdrawal by such participant of any amount attributable to the benefit derived from contributions made by such participant. The preceding sentence shall not apply to the accrued benefit of any participant unless, at the time of such withdrawal, such participant has a nonforfeitable right to at least 50 percent of such accrued benefit (as determined under section 411). The first sentence of this paragraph shall not apply to the extent that an accrued benefit is permitted to be forfeited in accordance with section 411(a)(3)(D)(iii) (relating to proportional forfeitures of benefits accrued before September 2, 1974, in the event of withdrawal of certain mandatory contributions).

(20) A trust forming part of a pension plan shall not be treated as failing to constitute a qualified trust under this section merely because the pension plan of which such trust is a part makes 1 or more distributions within 1 taxable year to a distributee on account of a termination of the plan of which the trust is a part, or in the case of a profit-sharing or stock bonus plan, a complete discontinuance of contributions under such plan. This paragraph shall not apply to a defined benefit plan unless the employer maintaining such plan files a notice with the Pension Benefit Guaranty Corporation (at the time and in the manner prescribed by the Pension Benefit Guaranty Corporation) notifying the Corporation of such payment or distribution and the Corporation has approved such payment or distribution or, within 90 days after the date on which such notice was filed, has failed to disapprove such payment or distribution. For purposes of this paragraph, rules similar to the rules of section 402(a)(6)(B) (as in effect before its repeal by section 211 ² of the Unemployment Compensation Amendments of 1992) shall apply.

[(21) Repealed. Pub. L. 99–514, title XI, §1171(b)(5), Oct. 22, 1986, 100 Stat. 2513.]

(22) If a defined contribution plan (other than a profit-sharing plan)—

(A) is established by an employer whose stock is not readily tradable on an established market, and

(B) after acquiring securities of the employer, more than 10 percent of the total assets of the plan are securities of the employer,

any trust forming part of such plan shall not constitute a qualified trust under this section unless the plan meets the requirements of subsection (e) of section 409. The requirements of subsection (e) of section 409 shall not apply to any employees of an employer who are participants in any defined contribution plan established and maintained by such employer if the stock of such employer is not readily tradable on an established market and the trade or business of such employer consists of publishing on a regular basis a newspaper for general circulation. For purposes of the preceding sentence, subsections (b), (c), (m), and (o) of section 414 shall not apply except for determining whether stock of the employer is not readily tradable on an established market.

(23) A stock bonus plan shall not be treated as meeting the requirements of this section unless such plan meets the requirements of subsections (h) and (o) of section 409, except that in applying section 409(h) for purposes of this paragraph, the term “employer securities” shall include any securities of the employer held by the plan.

(24) Any group trust which otherwise meets the requirements of this section shall not be treated as not meeting such requirements on account of the participation or inclusion in such trust of the moneys of any plan or governmental unit described in section 818(a)(6).

(25) Requirement that actuarial assumptions be specified .—A defined benefit plan shall not be treated as providing definitely determinable benefits unless, whenever the amount of any benefit is to be determined on the basis of actuarial assumptions, such assumptions are specified in the plan in a way which precludes employer discretion.

(26) Additional participation requirements.—

(A) In general .—A trust shall not constitute a qualified trust under this subsection unless such trust is part of a plan which on each day of the plan year benefits the lesser of—

(i) 50 employees of the employer, or

(ii) 40 percent or more of all employees of the employer.

(B) Treatment of excludable employees.—

(i) In general .—A plan may exclude from consideration under this paragraph employees described in paragraphs (3) and (4)(A) of section 410(b).

(ii) Separate application for certain excludable employees .—If employees described in section 410(b)(4)(B) are covered under a plan which meets the requirements of subparagraph (A) separately with respect to such employees, such employees may be excluded from consideration in determining whether any plan of the employer meets such requirements if—

(I) the benefits for such employees are provided under the same plan as benefits for other employees,

(II) the benefits provided to such employees are not greater than comparable benefits provided to other employees under the plan, and

(III) no highly compensated employee (within the meaning of section 414(q)) is included in the group of such employees for more than 1 year.

(C) Eligibility to participate .—In the case of contributions under section 401(k) or 401(m), employees who are eligible to contribute (or may elect to have contributions made on their behalf) shall be treated as benefiting under the plan.

(D) Special rule for collective bargaining units .—Except to the extent provided in regulations, a plan covering only employees described in section 410(b)(3)(A) may exclude from consideration any employees who are not included in the unit or units in which the covered employees are included.

(E) Paragraph not to apply to multiemployer plans .—Except to the extent provided in regulations, this paragraph shall not apply to employees in a multiemployer plan (within the meaning of section 414(f)) who are covered by collective bargaining agreements.

(F) Special rule for certain dispositions or acquisitions .—Rules similar to the rules of section 410(b)(6)(C) shall apply for purposes of this paragraph.

(G) Separate lines of business .—At the election of the employer and with the consent of the Secretary, this paragraph may be applied separately with respect to each separate line of business of the employer. For purposes of this paragraph, the term “separate line of business” has the meaning given such term by section 414(r) (without regard to paragraph (7) thereof).

(H) Special rule for certain police or firefighters.—

(i) In general .—An employer may elect to have this paragraph applied separately with respect to any classification of qualified public safety employees for whom a separate plan is maintained.

(ii) Qualified public safety employee .—For purposes of this subparagraph, the term “qualified public safety employee” means any employee of any police department or fire department organized and operated by a State or political subdivision if the employee provides police protection, firefighting services, or emergency medical services for any area within the jurisdiction of such State or political subdivision.

(I) Regulations .—The Secretary may by regulation provide that any separate benefit structure, any separate trust, or any other separate arrangement is to be treated as a separate plan for purposes of applying this paragraph.

(27) Determinations as to profit-sharing plans.—

(A) Contributions need not be based on profits .—The determination of whether the plan under which any contributions are made is a profit-sharing plan shall be made without regard to current or accumulated profits of the employer and without regard to whether the employer is a tax-exempt organization.

(B) Plan must designate type .—In the case of a plan which is intended to be a money purchase pension plan or a profit-sharing plan, a trust forming part of such plan shall not constitute a qualified trust under this subsection unless the plan designates such intent at such time and in such manner as the Secretary may prescribe.

(28) Additional requirements relating to employee stock ownership plans.—

(A) In general .—In the case of a trust which is part of an employee stock ownership plan (within the meaning of section 4975(e)(7)) or a plan which meets the requirements of section 409(a), such trust shall not constitute a qualified trust under this section unless such plan meets the requirements of subparagraphs (B) and (C).

(B) Diversification of investments.—

(i) In general .—A plan meets the requirements of this subparagraph if each qualified participant in the plan may elect within 90 days after the close of each plan year in the qualified election period to direct the plan as to the investment of at least 25 percent of the participant's account in the plan (to the extent such portion exceeds the amount to which a prior election under this subparagraph applies). In the case of the election year in which the participant can make his last election, the preceding sentence shall be applied by substituting “50 percent” for “25 percent”.

(ii) Method of meeting requirements .—A plan shall be treated as meeting the requirements of clause (i) if—

(I) the portion of the participant's account covered by the election under clause (i) is distributed within 90 days after the period during which the election may be made, or

(II) the plan offers at least 3 investment options (not inconsistent with regulations prescribed by the Secretary) to each participant making an election under clause (i) and within 90 days after the period during which the election may be made, the plan invests the portion of the participant's account covered by the election in accordance with such election.

(iii) Qualified participant .—For purposes of this subparagraph, the term “qualified participant” means any employee who has completed at least 10 years of participation under the plan and has attained age 55.

(iv) Qualified election period .—For purposes of this subparagraph, the term “qualified election period” means the 6-plan-year period beginning with the later of—

(I) the 1st plan year in which the individual first became a qualified participant, or

(II) the 1st plan year beginning after December 31, 1986.

For purposes of the preceding sentence, an employer may elect to treat an individual first becoming a qualified participant in the 1st plan year beginning in 1987 as having become a participant in the 1st plan year beginning in 1988.

(v) Coordination with distribution rules .—Any distribution required by this subparagraph shall not be taken into account in determining whether a subsequent distribution is a lump sum distribution under section 402(d)(4)(A) or in determining whether section 402(c)(10) applies.

(C) Use of independent appraiser .—A plan meets the requirements of this subparagraph if all valuations of employer securities which are not readily tradable on an established securities market with respect to activities carried on by the plan are by an independent appraiser. For purposes of the preceding sentence, the term “independent appraiser” means any appraiser meeting requirements similar to the requirements of the regulations prescribed under section 170(a)(1).

(29) Security required upon adoption of plan amendment resulting in significant underfunding.—

(A) In general .—If—

(i) a defined benefit plan (other than a multiemployer plan) to which the requirements of section 412 apply adopts an amendment an effect of which is to increase current liability under the plan for a plan year, and

(ii) the funded current liability percentage of the plan for the plan year in which the amendment takes effect is less than 60 percent, including the amount of the unfunded current liability under the plan attributable to the plan amendment,

the trust of which such plan is a part shall not constitute a qualified trust under this subsection unless such amendment does not take effect until the contributing sponsor (or any member of the controlled group of the contributing sponsor) provides security to the plan.

(B) Form of security .—The security required under subparagraph (A) shall consist of—

(i) a bond issued by a corporate surety company that is an acceptable surety for purposes of section 412 of the Employee Retirement Income Security Act of 1974,

(ii) cash, or United States obligations which mature in 3 years or less, held in escrow by a bank or similar financial institution, or

(iii) such other form of security as is satisfactory to the Secretary and the parties involved.

(i) the lesser of—

(I) the amount of additional plan assets which would be necessary to increase the funded current liability percentage under the plan to 60 percent, including the amount of the unfunded current liability under the plan attributable to the plan amendment, or

(II) the amount of the increase in current liability under the plan attributable to the plan amendment and any other plan amendments adopted after December 22, 1987, and before such plan amendment, over

(ii) $10,000,000.

(D) Release of security .—The security shall be released (and any amounts thereunder shall be refunded together with any interest accrued thereon) at the end of the first plan year which ends after the provision of the security and for which the funded current liability percentage under the plan is not less than 60 percent. The Secretary may prescribe regulations for partial releases of the security by reason of increases in the funded current liability percentage.

(E) Definitions .—For purposes of this paragraph, the terms “current liability”, “funded current liability percentage”, and “unfunded current liability” shall have the meanings given such terms by section 412(l), except that in computing unfunded current liability there shall not be taken into account any unamortized portion of the unfunded old liability amount as of the close of the plan year.

(30) Limitations on elective deferrals .—In the case of a trust which is part of a plan under which elective deferrals (within the meaning of section 402(g)(3)) may be made with respect to any individual during a calendar year, such trust shall not constitute a qualified trust under this subsection unless the plan provides that the amount of such deferrals under such plan and all other plans, contracts, or arrangements of an employer maintaining such plan may not exceed the amount of the limitation in effect under section 402(g)(1) for taxable years beginning in such calendar year.

(31) Optional direct transfer of eligible rollover distributions .—

(A) In general .—A trust shall not constitute a qualified trust under this section unless the plan of which such trust is a part provides that if the distributee of any eligible rollover distribution—

(i) elects to have such distribution paid directly to an eligible retirement plan, and

(ii) specifies the eligible retirement plan to which such distribution is to be paid (in such form and at such time as the plan administrator may prescribe),

such distribution shall be made in the form of a direct trustee-to-trustee transfer to the eligible retirement plan so specified.

(B) Limitation .—Subparagraph (A) shall apply only to the extent that the eligible rollover distribution would be includible in gross income if not transferred as provided in subparagraph (A) (determined without regard to sections 402(c) and 403(a)(4)).

(C) Eligible rollover distribution .—For purposes of this paragraph, the term “eligible rollover distribution” has the meaning given such term by section 402(f)(2)(A).

(D) Eligible retirement plan .—For purposes of this paragraph, the term “eligible retirement plan” has the meaning given such term by section 402(c)(8)(B), except that a qualified trust shall be considered an eligible retirement plan only if it is a defined contribution plan, the terms of which permit the acceptance of rollover distributions.

(32) Treatment of failure to make certain payments if plan has liquidity shortfall.—

(A) In general .—A trust forming part of a pension plan to which section 412(m)(5) applies shall not be treated as failing to constitute a qualified trust under this section merely because such plan ceases to make any payment described in subparagraph (B) during any period that such plan has a liquidity shortfall (as defined in section 412(m)(5)).

(B) Payments described .—A payment is described in this subparagraph if such payment is—

(i) any payment, in excess of the monthly amount paid under a single life annuity (plus any social security supplements described in the last sentence of section 411(a)(9)), to a participant or beneficiary whose annuity starting date (as defined in section 417(f)(2)) occurs during the period referred to in subparagraph (A),

(ii) any payment for the purchase of an irrevocable commitment from an insurer to pay benefits, and

(iii) any other payment specified by the Secretary by regulations.

(C) Period of shortfall .—For purposes of this paragraph, a plan has a liquidity shortfall during the period that there is an underpayment of an installment under section 412(m) by reason of paragraph (5)(A) thereof.

(33) Prohibition on benefit increases while sponsor is in bankruptcy.—

(A) In general .—A trust which is part of a plan to which this paragraph applies shall not constitute a qualified trust under this section if an amendment to such plan is adopted while the employer is a debtor in a case under title 11, United States Code, or similar Federal or State law, if such amendment increases liabilities of the plan by reason of—

(i) any increase in benefits,

(ii) any change in the accrual of benefits, or

(iii) any change in the rate at which benefits become nonforfeitable under the plan,

with respect to employees of the debtor, and such amendment is effective prior to the effective date of such employer's plan of reorganization.

(B) Exceptions .—This paragraph shall not apply to any plan amendment if—

(i) the plan, were such amendment to take effect, would have a funded current liability percentage (as defined in section 412(l)(8)) of 100 percent or more,

(ii) the Secretary determines that such amendment is reasonable and provides for only de minimis increases in the liabilities of the plan with respect to employees of the debtor,

(iii) such amendment only repeals an amendment described in subsection 412(c)(8), or

(iv) such amendment is required as a condition of qualification under this part.

(C) Plans to which this paragraph applies .—This paragraph shall apply only to plans (other than multiemployer plans) covered under section 4021 of the Employee Retirement Income Security Act of 1974.

(D) Employer .—For purposes of this paragraph, the term “employer” means the employer referred to in section 412(c)(11) (without regard to subparagraph (B) thereof).

(34) Benefits of missing participants on plan termination .—In the case of a plan covered by title IV of the Employee Retirement Income Security Act of 1974, a trust forming part of such plan shall not be treated as failing to constitute a qualified trust under this section merely because the pension plan of which such trust is a part, upon its termination, transfers benefits of missing participants to the Pension Benefit Guaranty Corporation in accordance with section 4050 of such Act.

Paragraphs (11), (12), (13), (14), (15), (19), and (20) shall apply only in the case of a plan to which section 411 (relating to minimum vesting standards) applies without regard to subsection (e)(2) of such section.

(b) Certain retroactive changes in plan A stock bonus, pension, profit-sharing, or annuity plan shall be considered as satisfying the requirements of subsection (a) for the period beginning with the date on which it was put into effect, or for the period beginning with the earlier of the date on which there was adopted or put into effect any amendment which caused the plan to fail to satisfy such requirements, and ending with the time prescribed by law for filing the return of the employer for his taxable year in which such plan or amendment was adopted (including extensions thereof) or such later time as the Secretary may designate, if all provisions of the plan which are necessary to satisfy such requirements are in effect by the end of such period and have been made effective for all purposes for the whole of such period.

(1) Self-employed individual treated as employee

(A) In general The term “employee” includes, for any taxable year, an individual who is a self-employed individual for such taxable year.

(B) Self-employed individual The term “self-employed individual” means, with respect to any taxable year, an individual who has earned income (as defined in paragraph (2)) for such taxable year. To the extent provided in regulations prescribed by the Secretary, such term also includes, for any taxable year—

(i) an individual who would be a self-employed individual within the meaning of the preceding sentence but for the fact that the trade or business carried on by such individual did not have net profits for the taxable year, and

(ii) an individual who has been a self-employed individual within the meaning of the preceding sentence for any prior taxable year.

(2) Earned income

(A) In general The term “earned income” means the net earnings from self-employment (as defined in section 1402(a)), but such net earnings shall be determined—

(i) only with respect to a trade or business in which personal services of the taxpayer are a material income-producing factor,

(ii) without regard to paragraphs (4) and (5) of section 1402(c),

(iii) in the case of any individual who is treated as an employee under sections ³ 3121(d)(3)(A), (C), or (D), without regard to paragraph (2) of section 1402(c),

(iv) without regard to items which are not included in gross income for purposes of this chapter, and the deductions properly allocable to or chargeable against such items,

(v) with regard to the deductions allowed by section 404 to the taxpayer, and

(vi) with regard to the deduction allowed to the taxpayer by section 164(f).

For purposes of this subparagraph, section 1402, as in effect for a taxable year ending on December 31, 1962, shall be treated as having been in effect for all taxable years ending before such date.

[(B) Repealed]

(C) Income from disposition of certain property For purposes of this section, the term “earned income” includes gains (other than any gain which is treated under any provision of this chapter as gain from the sale or exchange of a capital asset) and net earnings derived from the sale or other disposition of, the transfer of any interest in, or the licensing of the use of property (other than good will) by an individual whose personal efforts created such property.

(3) Owner-employee The term “owner-employee” means an employee who—

(A) owns the entire interest in an unincorporated trade or business, or

(B) in the case of a partnership, is a partner who owns more than 10 percent of either the capital interest or the profits interest in such partnership.

To the extent provided in regulations prescribed by the Secretary, such term also means an individual who has been an owner-employee within the meaning of the preceding sentence.

(4) Employer An individual who owns the entire interest in an unincorporated trade or business shall be treated as his own employer. A partnership shall be treated as the employer of each partner who is an employee within the meaning of paragraph (1).

(5) Contributions on behalf of owner-employees The term “contribution on behalf of an owner-employee” includes, except as the context otherwise requires, a contribution under a plan—

(A) by the employer for an owner-employee, and

(B) by an owner-employee as an employee.

(6) Special rule for certain fishermen For purposes of this subsection, the term “self-employed individual” includes an individual described in section 3121(b)(20) (relating to certain fishermen).

(d) Additional requirements for qualification of trusts and plans benefiting owner-employees A trust forming part of a pension or profit-sharing plan which provides contributions or benefits for employees some or all of whom are owner-employees shall constitute a qualified trust under this section only if, in addition to meeting the requirements of subsection (a), the following requirements of this subsection are met by the trust and by the plan of which such trust is a part:

(1)

(A) If the plan provides contributions or benefits for an owner-employee who controls, or for two or more owner-employees who together control, the trade or business with respect to which the plan is established, and who also control as an owner-employee or as owner-employees one or more other trades or businesses, such plan and the plans established with respect to such other trades or businesses, when coalesced, constitute a single plan which meets the requirements of subsection (a) (including paragraph (10) thereof) and of this subsection with respect to the employees of all such trades or businesses (including the trade or business with respect to which the plan intended to qualify under this section is established).

(B) For purposes of subparagraph (A), an owner-employee, or two or more owner-employees, shall be considered to control a trade or business if such owner-employee, or such two or more owner-employees together—

(i) own the entire interest in an unincorporated trade or business, or

(ii) in the case of a partnership, own more than 50 percent of either the capital interest or the profits interest in such partnership.

For purposes of the preceding sentence, an owner-employee, or two or more owner-employees, shall be treated as owning any interest in a partnership which is owned, directly or indirectly, by a partnership which such owner-employee, or such two or more owner-employees, are considered to control within the meaning of the preceding sentence.

(2) The plan does not provide contributions or benefits for any owner-employee who controls (within the meaning of paragraph (1)(B)), or for two or more owner-employees who together control, as an owner-employee or as owner-employees, any other trade or business, unless the employees of each trade or business which such owner-employee or such owner-employees control are included under a plan which meets the requirements of subsection (a) (including paragraph (10) thereof) and of this subsection, and provides contributions and benefits for employees which are not less favorable than contributions and benefits provided for owner-employees under the plan.

(3) Under the plan, contributions on behalf of any owner-employee may be made only with respect to the earned income of such owner-employee which is derived from the trade or business with respect to which such plan is established.

[(e) Repealed. Pub. L. 98–369, div. A, title VII, §713(d)(3), July 18, 1984, 98 Stat. 958]

(f) Certain custodial accounts and contracts For purposes of this title, a custodial account, an annuity contract, or a contract (other than a life, health or accident, property, casualty, or liability insurance contract) issued by an insurance company qualified to do business in a State shall be treated as a qualified trust under this section if—

(1) the custodial account or contract would, except for the fact that it is not a trust, constitute a qualified trust under this section, and

(2) in the case of a custodial account the assets thereof are held by a bank (as defined in section 408(n)) or another person who demonstrates, to the satisfaction of the Secretary, that the manner in which he will hold the assets will be consistent with the requirements of this section.

For purposes of this title, in the case of a custodial account or contract treated as a qualified trust under this section by reason of this subsection, the person holding the assets of such account or holding such contract shall be treated as the trustee thereof.

(g) Annuity defined For purposes of this section and sections 402, 403, and 404, the term “annuity” includes a face-amount certificate, as defined in section 2(a)(15) of the Investment Company Act of 1940 (15 U.S.C., sec. 80a–2); but does not include any contract or certificate issued after December 31, 1962, which is transferable, if any person other than the trustee of a trust described in section 401(a) which is exempt from tax under section 501(a) is the owner of such contract or certificate.

(h) Medical, etc., benefits for retired employees and their spouses and dependents Under regulations prescribed by the Secretary, and subject to the provisions of section 420, a pension or annuity plan may provide for the payment of benefits for sickness, accident, hospitalization, and medical expenses of retired employees, their spouses and their dependents, but only if—

(1) such benefits are subordinate to the retirement benefits provided by the plan,

(2) a separate account is established and maintained for such benefits,

(3) the employer's contributions to such separate account are reasonable and ascertainable,

(4) it is impossible, at any time prior to the satisfaction of all liabilities under the plan to provide such benefits, for any part of the corpus or income of such separate account to be (within the taxable year or thereafter) used for, or diverted to, any purpose other than the providing of such benefits,

(5) notwithstanding the provisions of subsection (a)(2), upon the satisfaction of all liabilities under the plan to provide such benefits, any amount remaining in such separate account must, under the terms of the plan, be returned to the employer, and

(6) in the case of an employee who is a key employee, a separate account is established and maintained for such benefits payable to such employee (and his spouse and dependents) and such benefits (to the extent attributable to plan years beginning after March 31, 1984, for which the employee is a key employee) are only payable to such employee (and his spouse and dependents) from such separate account.

For purposes of paragraph (6), the term “key employee” means any employee, who at any time during the plan year or any preceding plan year during which contributions were made on behalf of such employee, is or was a key employee as defined in section 416(i). In no event shall the requirements of paragraph (1) be treated as met if the aggregate actual contributions for medical benefits, when added to actual contributions for life insurance protection under the plan, exceed 25 percent of the total actual contributions to the plan (other than contributions to fund past service credits) after the date on which the account is established.

(i) Certain union-negotiated pension plans In the case of a trust forming part of a pension plan which has been determined by the Secretary to constitute a qualified trust under subsection (a) and to be exempt from taxation under section 501(a) for a period beginning after contributions were first made to or for such trust, if it is shown to the satisfaction of the Secretary that—

(1) such trust was created pursuant to a collective bargaining agreement between employee representatives and one or more employers,

(2) any disbursements of contributions, made to or for such trust before the time as of which the Secretary or his delegate determined that the trust constituted a qualified trust, substantially complied with the terms of the trust, and the plan of which the trust is a part, as subsequently qualified, and

(3) before the time as of which the Secretary determined that the trust constitutes a qualified trust, the contributions to or for such trust were not used in a manner which would jeopardize the interests of its beneficiaries,

then such trust shall be considered as having constituted a qualified trust under subsection (a) and as having been exempt from taxation under section 501(a) for the period beginning on the date on which contributions were first made to or for such trust and ending on the date such trust first constituted (without regard to this subsection) a qualified trust under subsection (a).

[(j) Repealed. Pub. L. 97–248, title II, §238(b), Sept. 3, 1982, 96 Stat. 512]

(k) Cash or deferred arrangements

(1) General rule A profit-sharing or stock bonus plan, a pre-ERISA money purchase plan, or a rural cooperative plan shall not be considered as not satisfying the requirements of subsection (a) merely because the plan includes a qualified cash or deferred arrangement.

(2) Qualified cash or deferred arrangement A qualified cash or deferred arrangement is any arrangement which is part of a profit-sharing or stock bonus plan, a pre-ERISA money purchase plan, or a rural cooperative plan which meets the requirements of subsection (a)—

(A) under which a covered employee may elect to have the employer make payments as contributions to a trust under the plan on behalf of the employee, or to the employee directly in cash;

(B) under which amounts held by the trust which are attributable to employer contributions made pursuant to the employee's election—

(i) may not be distributable to participants or other beneficiaries earlier than—

(I) separation from service, death, or disability,

(II) an event described in paragraph (10),

(III) in the case of a profit-sharing or stock bonus plan, the attainment of age 591/2, or

(IV) in the case of contributions to a profit-sharing or stock bonus plan to which section 402(e)(3) applies, upon hardship of the employee, and

(ii) will not be distributable merely by reason of the completion of a stated period of participation or the lapse of a fixed number of years;

(C) which provides that an employee's right to his accrued benefit derived from employer contributions made to the trust pursuant to his election is nonforfeitable, and

(D) which does not require, as a condition of participation in the arrangement, that an employee complete a period of service with the employer (or employers) maintaining the plan extending beyond the period permitted under section 410(a)(1) (determined without regard to subparagraph (B)(i) thereof).

(3) Application of participation and discrimination standards

(A) A cash or deferred arrangement shall not be treated as a qualified cash or deferred arrangement unless—

(i) those employees eligible to benefit under the arrangement satisfy the provisions of section 410(b)(1), and

(ii) the actual deferral percentage for eligible highly compensated employees (as defined in paragraph (5)) for such year bears a relationship to the actual deferral percentage for all other eligible employees for such plan year which meets either of the following tests:

(I) The actual deferral percentage for the group of eligible highly compensated employees is not more than the actual deferral percentage of all other eligible employees multiplied by 1.25.

(II) The excess of the actual deferral percentage for the group of eligible highly compensated employees over that of all other eligible employees is not more than 2 percentage points, and the actual deferral percentage for the group of eligible highly compensated employees is not more than the actual deferral percentage of all other eligible employees multiplied by 2.

If 2 or more plans which include cash or deferred arrangements are considered as 1 plan for purposes of section 401(a)(4) or 410(b), the cash or deferred arrangements included in such plans shall be treated as 1 arrangement for purposes of this subparagraph.

If any highly compensated employee is a participant under 2 or more cash or deferred arrangements of the employer, for purposes of determining the deferral percentage with respect to such employee, all such cash or deferred arrangements shall be treated as 1 cash or deferred arrangement.

(B) For purposes of subparagraph (A), the actual deferral percentage for a specified group of employees for a plan year shall be the average of the ratios (calculated separately for each employee in such group) of—

(i) the amount of employer contributions actually paid over to the trust on behalf of each such employee for such plan year, to

(ii) the employee's compensation for such plan year.

(C) A cash or deferred arrangement shall be treated as meeting the requirements of subsection (a)(4) with respect to contributions if the requirements of subparagraph (A)(ii) are met.

(D) For purposes of subparagraph (B), the employer contributions on behalf of any employee—

(i) shall include any employer contributions made pursuant to the employee's election under paragraph (2), and

(ii) under such rules as the Secretary may prescribe, may, at the election of the employer, include—

(I) matching contributions (as defined in 401(m)(4)(A)) which meet the requirements of paragraph (2)(B) and (C), and

(II) qualified nonelective contributions (within the meaning of section 401(m)(4)(C)).

(4) Other requirements

(A) Benefits (other than matching contributions) must not be contingent on election to defer A cash or deferred arrangement of any employer shall not be treated as a qualified cash or deferred arrangement if any other benefit is conditioned (directly or indirectly) on the employee electing to have the employer make or not make contributions under the arrangement in lieu of receiving cash. The preceding sentence shall not apply to any matching contribution (as defined in section 401(m)) made by reason of such an election.

(B) State and local governments and tax-exempt organizations not eligible A cash or deferred arrangement shall not be treated as a qualified cash or deferred arrangement if it is part of a plan maintained by—

(i) a State or local government or political subdivision thereof, or any agency or instrumentality thereof, or

(ii) any organization exempt from tax under this subtitle.

This subparagraph shall not apply to a rural cooperative plan.

(C) Coordination with other plans Except as provided in section 401(m), any employer contribution made pursuant to an employee's election under a qualified cash or deferred arrangement shall not be taken into account for purposes of determining whether any other plan meets the requirements of section 401(a) or 410(b). This subparagraph shall not apply for purposes of determining whether a plan meets the average benefit requirement of section 410(b)(2)(A)(ii).

(5) Highly compensated employee For purposes of this subsection, the term “highly compensated employee” has the meaning given such term by section 414(q).

(6) Pre-ERISA money purchase plan For purposes of this subsection, the term “pre-ERISA money purchase plan” means a pension plan—

(A) which is a defined contribution plan (as defined in section 414(i)),

(B) which was in existence on June 27, 1974, and which, on such date, included a salary reduction arrangement, and

(C) under which neither the employee contributions nor the employer contributions may exceed the levels provided for by the contribution formula in effect under the plan on such date.

(7) Rural cooperative plan For purposes of this subsection—

(A) In general The term “rural cooperative plan” means any pension plan—

(i) which is a defined contribution plan (as defined in section 414(i)), and

(ii) which is established and maintained by a rural cooperative.

(B) Rural cooperative defined For purposes of subparagraph (A), the term “rural cooperative” means—

(i) any organization which—

(I) is exempt from tax under this subtitle or which is a State or local government or political subdivision thereof (or agency or instrumentality thereof), and

(II) is engaged primarily in providing electric service on a mutual or cooperative basis,

(ii) any organization described in paragraph (4) or (6) of section 501(c) and at least 80 percent of the members of which are organizations described in clause (i),

(iii) a cooperative telephone company described in section 501(c)(12), and

(iv) an organization which is a national association of organizations described in clause (i), (ii), or (iii).

(8) Arrangement not disqualified if excess contributions distributed

(A) In general A cash or deferred arrangement shall not be treated as failing to meet the requirements of clause (ii) of paragraph (3)(A) for any plan year if, before the close of the following plan year—

(i) the amount of the excess contributions for such plan year (and any income allocable to such contributions) is distributed, or

(ii) to the extent provided in regulations, the employee elects to treat the amount of the excess contributions as an amount distributed to the employee and then contributed by the employee to the plan.

Any distribution of excess contributions (and income) may be made without regard to any other provision of law.

(B) Excess contributions For purposes of subparagraph (A), the term “excess contributions” means, with respect to any plan year, the excess of—

(i) the aggregate amount of employer contributions actually paid over to the trust on behalf of highly compensated employees for such plan year, over

(ii) the maximum amount of such contributions permitted under the limitations of clause (ii) of paragraph (3)(A) (determined by reducing contributions made on behalf of highly compensated employees in order of the actual deferral percentages beginning with the highest of such percentages).

(C) Method of distributing excess contributions Any distribution of the excess contributions for any plan year shall be made to highly compensated employees on the basis of the respective portions of the excess contributions attributable to each of such employees.

(D) Additional tax under section 72(t) not to apply No tax shall be imposed under section 72(t) on any amount required to be distributed under this paragraph.

(E) Treatment of matching contributions forfeited by reason of excess deferral or contribution For purposes of paragraph (2)(C), a matching contribution (within the meaning of subsection (m)) shall not be treated as forfeitable merely because such contribution is forfeitable if the contribution to which the matching contribution relates is treated as an excess contribution under subparagraph (B), an excess deferral under section 402(g)(2)(A), or an excess aggregate contribution under section 401(m)(6)(B).

(F) Cross reference For excise tax on certain excess contributions, see section 4979.

(9) Compensation For purposes of this subsection, the term “compensation” has the meaning given such term by section 414(s).

(10) Distributions upon termination of plan or disposition of assets or subsidiary

(A) In general The following events are described in this paragraph:

(i) Termination The termination of the plan without establishment or maintenance of another defined contribution plan (other than an employee stock ownership plan as defined in section 4975(e)(7)).

(ii) Disposition of assets The disposition by a corporation of substantially all of the assets (within the meaning of section 409(d)(2)) used by such corporation in a trade or business of such corporation, but only with respect to an employee who continues employment with the corporation acquiring such assets.

(iii) Disposition of subsidiary The disposition by a corporation of such corporation's interest in a subsidiary (within the meaning of section 409(d)(3)), but only with respect to an employee who continues employment with such subsidiary.

(B) Distributions must be lump sum distributions

(i) In general An event shall not be treated as described in subparagraph (A) with respect to any employee unless the employee receives a lump sum distribution by reason of the event.

(ii) Lump sum distribution For purposes of this subparagraph, the term “lump sum distribution” has the meaning given such term by section 402(d)(4), without regard to clauses (i), (ii), (iii), and (iv) of subparagraph (A), subparagraph (B), or subparagraph (F) thereof.

(C) Transferor corporation must maintain plan An event shall not be treated as described in clause (ii) or (iii) of subparagraph (A) unless the transferor corporation continues to maintain the plan after the disposition.

(l) Permitted disparity in plan contributions or benefits

(1) In general The requirements of this subsection are met with respect to a plan if—

(A) in the case of a defined contribution plan, the requirements of paragraph (2) are met, and

(B) in the case of a defined benefit plan, the requirements of paragraph (3) are met.

(2) Defined contribution plan

(A) In general A defined contribution plan meets the requirements of this paragraph if the excess contribution percentage does not exceed the base contribution percentage by more than the lesser of—

(i) the base contribution percentage, or

(ii) the greater of—

(I) 5.7 percentage points, or

(II) the percentage equal to the portion of the rate of tax under section 3111(a) (in effect as of the beginning of the year) which is attributable to old-age insurance.

(B) Contribution percentages For purposes of this paragraph—

(i) Excess contribution percentage The term “excess contribution percentage” means the percentage of compensation which is contributed by the employer under the plan with respect to that portion of each participant's compensation in excess of the integration level.

(ii) Base contribution percentage The term “base contribution percentage” means the percentage of compensation contributed by the employer under the plan with respect to that portion of each participant's compensation not in excess of the integration level.

(3) Defined benefit plan A defined benefit plan meets the requirements of this paragraph if—

(A) Excess plans

(i) In general In the case of a plan other than an offset plan—

(I) the excess benefit percentage does not exceed the base benefit percentage by more than the maximum excess allowance,

(II) any optional form of benefit, preretirement benefit, actuarial factor, or other benefit or feature provided with respect to compensation in excess of the integration level is provided with respect to compensation not in excess of such level, and

(III) benefits are based on average annual compensation.

(ii) Benefit percentages For purposes of this subparagraph, the excess and base benefit percentages shall be computed in the same manner as the excess and base contribution percentages under paragraph (2)(B), except that such determination shall be made on the basis of benefits attributable to employer contributions rather than contributions.

(B) Offset plans In the case of an offset plan, the plan provides that—

(i) a participant's accrued benefit attributable to employer contributions (within the meaning of section 411(c)(1)) may not be reduced (by reason of the offset) by more than the maximum offset allowance, and

(ii) benefits are based on average annual compensation.

(4) Definitions relating to paragraph (3) For purposes of paragraph (3)—

(A) Maximum excess allowance The maximum excess allowance is equal to—

(i) in the case of benefits attributable to any year of service with the employer taken into account under the plan, 3/4 of a percentage point, and

(ii) in the case of total benefits, 3/4 of a percentage point, multiplied by the participant's years of service (not in excess of 35) with the employer taken into account under the plan.

In no event shall the maximum excess allowance exceed the base benefit percentage.

(B) Maximum offset allowance The maximum offset allowance is equal to—

(i) in the case of benefits attributable to any year of service with the employer taken into account under the plan, 3/4 percent of the participant's final average compensation, and

(ii) in the case of total benefits, 3/4 percent of the participant's final average compensation, multiplied by the participant's years of service (not in excess of 35) with the employer taken into account under the plan.

In no event shall the maximum offset allowance exceed 50 percent of the benefit which would have accrued without regard to the offset reduction.

(i) In general The Secretary shall prescribe regulations requiring the reduction of the 3/4 percentage factor under subparagraph (A) or (B)—

(I) in the case of a plan other than an offset plan which has an integration level in excess of covered compensation, or

(II) with respect to any participant in an offset plan who has final average compensation in excess of covered compensation.

(ii) Basis of reductions Any reductions under clause (i) shall be based on the percentages of compensation replaced by the employer-derived portions of primary insurance amounts under the Social Security Act for participants with compensation in excess of covered compensation.

(D) Offset plan The term “offset plan” means any plan with respect to which the benefit attributable to employer contributions for each participant is reduced by an amount specified in the plan.

(5) Other definitions and special rules For purposes of this subsection—

(A) Integration level

(i) In general The term “integration level” means the amount of compensation specified under the plan (by dollar amount or formula) at or below which the rate at which contributions or benefits are provided (expressed as a percentage) is less than such rate above such amount.

(ii) Limitation The integration level for any year may not exceed the contribution and benefit base in effect under section 230 of the Social Security Act for such year.

(iii) Level to apply to all participants A plan's integration level shall apply with respect to all participants in the plan.

(iv) Multiple integration levels Under rules prescribed by the Secretary, a defined benefit plan may specify multiple integration levels.

(B) Compensation The term “compensation” has the meaning given such term by section 414(s).

(C) Average annual compensation The term “average annual compensation” means the participant's highest average annual compensation for—

(i) any period of at least 3 consecutive years, or

(ii) if shorter, the participant's full period of service.

(D) Final average compensation

(i) In general The term “final average compensation” means the participant's average annual compensation for—

(I) the 3-consecutive year period ending with the current year, or

(II) if shorter, the participant's full period of service.

(ii) Limitation A participant's final average compensation shall be determined by not taking into account in any year compensation in excess of the contribution and benefit base in effect under section 230 of the Social Security Act for such year.

(E) Covered compensation

(i) In general The term “covered compensation” means, with respect to an employee, the average of the contribution and benefit bases in effect under section 230 of the Social Security Act for each year in the 35-year period ending with the year in which the employee attains the social security retirement age.

(ii) Computation for any year For purposes of clause (i), the determination for any year preceding the year in which the employee attains the social security retirement age shall be made by assuming that there is no increase in the bases described in clause (i) after the determination year and before the employee attains the social security retirement age.

(iii) Social security retirement age For purposes of this subparagraph, the term “social security retirement age” has the meaning given such term by section 415(b)(8).

(F) Regulations The Secretary shall prescribe such regulations as are necessary or appropriate to carry out the purposes of this subsection, including—

(i) in the case of a defined benefit plan which provides for unreduced benefits commencing before the social security retirement age (as defined in section 415(b)(8)), rules providing for the reduction of the maximum excess allowance and the maximum offset allowance, and

(ii) in the case of an employee covered by 2 or more plans of the employer which fail to meet the requirements of subsection (a)(4) (without regard to this subsection), rules preventing the multiple use of the disparity permitted under this subsection with respect to any employee.

For purposes of clause (i), unreduced benefits shall not include benefits for disability (within the meaning of section 223(d) of the Social Security Act).

(6) Special rule for plan maintained by railroads In determining whether a plan which includes employees of a railroad employer who are entitled to benefits under the Railroad Retirement Act of 1974 meets the requirements of this subsection, rules similar to the rules set forth in this subsection shall apply. Such rules shall take into account the employer-derived portion of the employees’ tier 2 railroad retirement benefits and any supplemental annuity under the Railroad Retirement Act of 1974.

(m) Nondiscrimination test for matching contributions and employee contributions

(1) In general A defined contribution plan shall be treated as meeting the requirements of subsection (a)(4) with respect to the amount of any matching contribution or employee contribution for any plan year only if the contribution percentage requirement of paragraph (2) of this subsection is met for such plan year.

(2) Requirements

(A) Contribution percentage requirement A plan meets the contribution percentage requirement of this paragraph for any plan year only if the contribution percentage for eligible highly compensated employees does not exceed the greater of—

(i) 125 percent of such percentage for all other eligible employees, or

(ii) the lesser of 200 percent of such percentage for all other eligible employees, or such percentage for all other eligible employees plus 2 percentage points.

(B) Multiple plans treated as a single plan If two or more plans of an employer to which matching contributions, employee contributions, or elective deferrals are made are treated as one plan for purposes of section 410(b), such plans shall be treated as one plan for purposes of this subsection. If a highly compensated employee participates in two or more plans of an employer to which contributions to which this subsection applies are made, all such contributions shall be aggregated for purposes of this subsection.

(3) Contribution percentage For purposes of paragraph (2), the contribution percentage for a specified group of employees for a plan year shall be the average of the ratios (calculated separately for each employee in such group) of—

(A) the sum of the matching contributions and employee contributions paid under the plan on behalf of each such employee for such plan year, to

(B) the employee's compensation (within the meaning of section 414(s)) for such plan year.

Under regulations, an employer may elect to take into account (in computing the contribution percentage) elective deferrals and qualified nonelective contributions under the plan or any other plan of the employer. If matching contributions are taken into account for purposes of subsection (k)(3)(A)(ii) for any plan year, such contributions shall not be taken into account under subparagraph (A) for such year.

(4) Definitions For purposes of this subsection—

(A) Matching contribution The term “matching contribution” means—

(i) any employer contribution made to a defined contribution plan on behalf of an employee on account of an employee contribution made by such employee, and

(ii) any employer contribution made to a defined contribution plan on behalf of an employee on account of an employee's elective deferral.

(B) Elective deferral The term “elective deferral” means any employer contribution described in section 402(g)(3).

(C) Qualified nonelective contributions The term “qualified nonelective contribution” means any employer contribution (other than a matching contribution) with respect to which—

(i) the employee may not elect to have the contribution paid to the employee in cash instead of being contributed to the plan, and

(ii) the requirements of subparagraphs (B) and (C) of subsection (k)(2) are met.

(5) Employees taken into consideration

(A) In general Any employee who is eligible to make an employee contribution (or, if the employer takes elective contributions into account, elective contributions) or to receive a matching contribution under the plan being tested under paragraph (1) shall be considered an eligible employee for purposes of this subsection.

(B) Certain nonparticipants If an employee contribution is required as a condition of participation in the plan, any employee who would be a participant in the plan if such employee made such a contribution shall be treated as an eligible employee on behalf of whom no employer contributions are made.

(6) Plan not disqualified if excess aggregate contributions distributed before end of following plan year

(A) In general A plan shall not be treated as failing to meet the requirements of paragraph (1) for any plan year if, before the close of the following plan year, the amount of the excess aggregate contributions for such plan year (and any income allocable to such contributions) is distributed (or, if forfeitable, is forfeited). Such contributions (and such income) may be distributed without regard to any other provision of law.

(B) Excess aggregate contributions For purposes of subparagraph (A), the term “excess aggregate contributions” means, with respect to any plan year, the excess of—

(i) the aggregate amount of the matching contributions and employee contributions (and any qualified nonelective contribution or elective contribution taken into account in computing the contribution percentage) actually made on behalf of highly compensated employees for such plan year, over

(ii) the maximum amount of such contributions permitted under the limitations of paragraph (2)(A) (determined by reducing contributions made on behalf of highly compensated employees in order of their contribution percentages beginning with the highest of such percentages).

(C) Method of distributing excess aggregate contributions Any distribution of the excess aggregate contributions for any plan year shall be made to highly compensated employees on the basis of the respective portions of such amounts attributable to each of such employees. Forfeitures of excess aggregate contributions may not be allocated to participants whose contributions are reduced under this paragraph.

(D) Coordination with subsection (k) and 402(g) The determination of the amount of excess aggregate contributions with respect to a plan shall be made after—

(i) first determining the excess deferrals (within the meaning of section 402(g)), and

(ii) then determining the excess contributions under subsection (k).

(7) Treatment of distributions

(A) Additional tax of section 72(t) not applicable No tax shall be imposed under section 72(t) on any amount required to be distributed under paragraph (6).

(B) Exclusion of employee contributions Any distribution attributable to employee contributions shall not be included in gross income except to the extent attributable to income on such contributions.

(8) Highly compensated employee For purposes of this subsection, the term “highly compensated employee” has the meaning given to such term by section 414(q).

(9) Regulations The Secretary shall prescribe such regulations as may be necessary to carry out the purposes of this subsection and subsection (k) including—

(A) such regulations as may be necessary to prevent the multiple use of the alternative limitation with respect to any highly compensated employee, and

(B) regulations permitting appropriate aggregation of plans and contributions.

For purposes of the preceding sentence, the term “alternative limitation” means the limitation of section 401(k)(3)(A)(ii)(II) and the limitation of paragraph (2)(A)(ii) of this subsection.

(10) Cross reference For excise tax on certain excess contributions, see section 4979.

(n) Coordination with qualified domestic relations orders The Secretary shall prescribe such rules or regulations as may be necessary to coordinate the requirements of subsection (a)(13)(B) and section 414(p) (and the regulations issued by the Secretary of Labor thereunder) with the other provisions of this chapter.

(o) Cross reference

For exemption from tax of a trust qualified under this section, see section 501(a).

Source credit, amendments & notes

(Aug. 16, 1954, ch. 736, 68A Stat. 134; Oct. 10, 1962, Pub. L. 87–792, §2, 76 Stat. 809; Oct. 23, 1962, Pub. L. 87–863, §2(a), 76 Stat. 1141; Feb. 26, 1964, Pub. L. 88–272, title II, §219(a), 78 Stat. 57; July 30, 1965, Pub. L. 89–97, title I, §106(d)(4), 79 Stat. 337; Nov. 13, 1966, Pub. L. 89–809, title II, §§204(b)(1), (c), 205(a), 80 Stat. 1577, 1578; Jan. 12, 1971, Pub. L. 91–691, §1(a), 84 Stat. 2074; Sept. 2, 1974, Pub. L. 93–406, title II, §§1012(b), 1016(a)(2), 1021, 1022(a)–(d), (f), 1023, 2001(c)–(e)(4), (h)(1), 2004(a)(1), 88 Stat. 913, 929, 935, 938–940, 943, 952–955, 957, 979; Apr. 15, 1976, Pub. L. 94–267, §1(c)(1), (2), 90 Stat. 367; Oct. 4, 1976, Pub. L. 94–455, title VIII, §803(b)(2), title XV, §1505(b), title XIX, §§1901(a)(56), 1906(b)(13)(A), 90 Stat. 1584, 1738, 1773, 1834; Nov. 6, 1978, Pub. L. 95–600, title I, §§135(a), 141(f)(3), 143(a), 152(e), 92 Stat. 2785, 2795, 2796, 2799; Apr. 1, 1980, Pub. L. 96–222, title I, §101(a)(7)(L)(i)(V), (9), (14)(E)(iii), 94 Stat. 199, 201, 205; Sept. 26, 1980, Pub. L. 96–364, title II, §208(a), (e), title IV, §410(b), 94 Stat. 1289, 1290, 1308; Dec. 28, 1980, Pub. L. 96–605, title II, §§221(a), 225(b)(1), (2), 94 Stat. 3528, 3529; Aug. 13, 1981, Pub. L. 97–34, title III, §§312(b)(1), (c)(2)–(4), (e)(2), 314(a)(1), 335, 338(a), 95 Stat. 283–286, 297, 298; Sept. 3, 1982, Pub. L. 97–248, title II, §§237(a), (b), (e)(1), 238(b), (d)(1), (2), 240(b), 242(a), 249(a), 254(a), 96 Stat. 511–513, 520, 521, 527, 533; Jan. 12, 1983, Pub. L. 97–448, title I, §103(c)(10)(A), (d)(2), (g)(2)(A), title III, §306(a)(12), 96 Stat. 2377–2379, 2405; Apr. 20, 1983, Pub. L. 98–21, title I, §124(c)(4)(A), 97 Stat. 91; July 18, 1984, Pub. L. 98–369, div. A, title II, §211(b)(5), title IV, §§474(r)(13), 491(e)(4), (5), title V, §§521(a), 524(d)(1), 527(a), (b), 528(b), title VII, §713(c)(2)(A), (d)(3), 98 Stat. 754, 842, 853, 865, 872, 875–877, 957, 958; Aug. 23, 1984, Pub. L. 98–397, title II, §§203(a), 204(a), title III, §301(b), 98 Stat. 1440, 1445, 1451; Oct. 22, 1986, Pub. L. 99–514, title XI, §§1106(d)(1), 1111(a), (b), 1112(b), (d)(1), 1114(b)(7), 1116(a)–(e), 1117(a), 1119(a), 1121(b), 1136(a), 1143(a), 1145(a), 1171(b)(5), 1174(c)(2)(A), 1175(a)(1), 1176(a), title XVIII, §§1848(b), 1852(a)(4)(A), (6), (b)(8), (g), (h)(1), 1879(g)(1), (2), 1898(b)(2)(A), (3)(A), (7)(A), (13)(A), (14)(A), (c)(3), 1899A(10), 100 Stat. 2435, 2439, 2444, 2445, 2451, 2454–2456, 2459, 2463, 2465, 2485, 2490, 2513, 2518, 2519, 2857, 2865–2869, 2906, 2907, 2945, 2948, 2950, 2953, 2958; Dec. 22, 1987, Pub. L. 100–203, title IX, §9341(a), 101 Stat. 1330–369; Nov. 10, 1988, Pub. L. 100–647, title I, §§1011(c)(7)(A), (d)(4), (e)(3), (g)(1)–(3), (h)(3), (k)(1)(A), (B), (2)–(7), (9), (l)(1)–(5)(A), (6), (7), 1011A(j), (l), 1011B(j)(1), (2), (6), (k)(1), (2), title VI, §§6053(a), 6055(a), 6071(a), (b), 102 Stat. 3458–3460, 3463, 3464, 3468–3470, 3483, 3492, 3493, 3696, 3697, 3705; Nov. 8, 1989, Pub. L. 101–140, title II, §203(a)(5), 103 Stat. 830; Dec. 19, 1989, Pub. L. 101–239, title VII, §§7311(a), 7811(g)(1), (h)(3), 7816(l), 7881(i)(1)(A), (4)(A), 103 Stat. 2354, 2409, 2421, 2442; Nov. 5, 1990, Pub. L. 101–508, title XII, §12011(b), 104 Stat. 1388–571; July 3, 1992, Pub. L. 102–318, title V, §§521(b)(5)–(8), 522(a)(1), 106 Stat. 310, 313; Aug. 10, 1993, Pub. L. 103–66, title XIII, §13212(a), 107 Stat. 471; Dec. 8, 1994, Pub. L. 103–465, title VII, §§732(a), 751(a)(9)(C), 766(b), 776(d), 108 Stat. 5004, 5021, 5037, 5048.)

References in Text

For the effective date of this paragraph, referred to in subsec. (a)(11)(H)(i), (ii), see Effective Date of 1974 Amendment note set out below.

The Employee Retirement Income Security Act of 1974, referred to in subsec. (a)(12), (29)(B)(i), (33)(C), (34), is Pub. L. 93–406, Sept. 2, 1974, 88 Stat. 832, as amended. Title IV of the Act is classified generally to subchapter III (§1301 et seq.) of chapter 18 of Title 29, Labor. Sections 412, 4021, and 4050 of the Act are classified to sections 1112, 1321, and 1350, respectively, of Title 29. For complete classification of this Act to the Code, see Short Title note set out under section 1001 of Title 29 and Tables.

The Social Security Act, referred to in subsecs. (a)(15), (l)(4)(C)(ii), (5)(A)(ii), (D)(ii), (E)(i), (F), is act Aug. 14, 1935, ch. 531, 49 Stat. 620, as amended, which is classified generally to chapter 7 (§301 et seq.) of Title 42, The Public Health and Welfare. Title II of the Social Security Act is classified generally to subchapter II (§401 et seq.) of Title 42. Sections 223(d) and 230 of the Social Security Act are classified to sections 423(d) and 430, respectively, of Title 42. For complete classification of this Act to the Code, see section 1305 of Title 42 and Tables.

Section 211 of the Unemployment Compensation Amendments of 1992, referred to in subsec. (a)(20), probably means section 521 of the Unemployment Compensation Amendments of 1992, Pub. L. 102–318. That Act does not contain a section 211, but section 521(a) of that Act amended section 402(a) to (f) of this title generally, and, as so amended, subsec. (a) of section 402 does not contain a par. (6)(B).

The Railroad Retirement Act of 1974, referred to in subsec. (l)(6), is act Aug. 29, 1935, ch. 812, as amended generally by Pub. L. 93–445, title I, §101, Oct. 16, 1974, 88 Stat. 1305, which is classified generally to subchapter IV (§231 et seq.) of chapter 9 of Title 45, Railroads. For further details and complete classification of this Act to the Code, see Codification note set out preceding section 231 of Title 45, section 231t of Title 45, and Tables.

Amendments

1994—Subsec. (a)(17)(B). Pub. L. 103–465, §732(a), reenacted subpar. (B) heading without change and amended text generally. Prior to amendment, text read as follows:

“(i) In general.—If, for any calendar year after 1994, the excess (if any) of—

“(I) $150,000, increased by the cost-of-living adjustment for the calendar year, over

“(II) the dollar amount in effect under subparagraph (A) for taxable years beginning in the calendar year,

is equal to or greater than $10,000, then the $150,000 amount under subparagraph (A) (as previously adjusted under this subparagraph) for any taxable year beginning in any subsequent calendar year shall be increased by the amount of such excess, rounded to the next lowest multiple of $10,000.

“(ii) Cost-of-living adjustment.—The cost-of-living adjustment for any calendar year shall be the adjustment made under section 415(d) for such calendar year, except that the base period for purposes of section 415(d)(1)(A) shall be the calendar quarter beginning October 1, 1993.”

Subsec. (a)(32). Pub. L. 103–465, §751(a)(9)(C), which directed amendment of subsec. (a) by adding par. (32) at end, was executed by adding par. (32) after par. (31) to reflect the probable intent of Congress.

Subsec. (a)(33). Pub. L. 103–465, §766(b), which directed amendment of subsec. (a) by adding par. (33) at end, was executed by adding par. (33) after par. (32) to reflect the probable intent of Congress.

Subsec. (a)(34). Pub. L. 103–465, §776(d), added par. (34).

1993—Subsec. (a)(17). Pub. L. 103–66 inserted par. heading, designated existing provisions as subpar. (A), inserted subpar. heading, substituted “$150,000” for “$200,000” in first sentence, struck out after first sentence “The Secretary shall adjust the $200,000 amount at the same time and in the same manner as under section 415(d).”, and added subpar. (B).

1992—Subsec. (a)(20). Pub. L. 102–318, §521(b)(5), substituted “1 or more distributions within 1 taxable year to a distributee on account of a termination of the plan of which the trust is a part, or in the case of a profit-sharing or stock bonus plan, a complete discontinuance of contributions under such plan” for “a qualified total distribution described in section 402(a)(5)(E)(i)(I)” and inserted at end “For purposes of this paragraph, rules similar to the rules of section 402(a)(6)(B) (as in effect before its repeal by section 211 of the Unemployment Compensation Amendments of 1992) shall apply.”

Subsec. (a)(28)(B)(v). Pub. L. 102–318, §521(b)(6), amended cl. (v) generally. Prior to amendment, cl. (v) read as follows: “Any distribution required by this subparagraph shall not be taken into account in determining whether—

“(I) a subsequent distribution is a lump-sum distribution under section 402(e)(4)(A), or

“(II) section 402(a)(5)(D)(iii) applies to a subsequent distribution.”

Subsec. (a)(31). Pub. L. 102–318, §522(a)(1), added par. (31).

Subsec. (k)(2)(B)(i)(IV). Pub. L. 102–318, §521(b)(7), substituted “402(e)(3)” for “402(a)(8)”.

Subsec. (k)(10)(B)(ii). Pub. L. 102–318, §521(b)(8), substituted “402(d)(4)” for “402(e)(4)” and “subparagraph (F)” for “subparagraph (H)”.

1990—Subsec. (h). Pub. L. 101–508, which directed that “section 401(h) is amended by inserting ‘, and subject to the provisions of section 420’ ” without specifying that amendment was to the Internal Revenue Code of 1986, was executed by making the insertion in subsec. (h) of this section to reflect the probable intent of Congress.

1989—Subsec. (a)(9)(C). Pub. L. 101–140 struck out “(as defined in section 89(i)(4))” after “governmental or church plan” and inserted at end “For purposes of this subparagraph, the term ‘church plan’ means a plan maintained by a church for church employees, and the term ‘church’ means any church (as defined in section 3121(w)(3)(A)) or qualified church-controlled organization (as defined in section 3121(w)(3)(B)).”

Subsec. (a)(28)(B)(ii)(II). Pub. L. 101–239, §7811(h)(3), made technical correction to directory language of Pub. L. 100–647, §1011B(j)(1), see 1988 Amendment note below.

Subsec. (a)(29)(A)(i). Pub. L. 101–239, §7881(i)(4)(A), substituted “multiemployer plan) to which the requirements of section 412 apply” for “multiemployer plan)”.

Subsec. (a)(29)(C)(i)(II). Pub. L. 101–239, §7881(i)(1)(A), substituted “plan amendment and any other plan amendments adopted after December 22, 1987, and before such plan amendment” for “plan amendment”.

Subsec. (a)(30). Pub. L. 101–239, §7811(g)(1), moved par. (30) from a position after the undesignated closing par. to a position immediately after par. (29).

Subsec. (h). Pub. L. 101–239, §7311(a), inserted at end “In no event shall the requirements of paragraph (1) be treated as met if the aggregate actual contributions for medical benefits, when added to actual contributions for life insurance protection under the plan, exceed 25 percent of the total actual contributions to the plan (other than contributions to fund past service credits) after the date on which the account is established.”

Subsec. (k)(4)(B). Pub. L. 101–239, §7816(l), amended Pub. L. 100–647, §6071(b)(2), see 1988 Amendment note below.

1988—Subsec. (a)(9)(C). Pub. L. 100–647, §6053(a), inserted at end “In the case of a governmental plan or church plan (as defined in section 89(i)(4)), the required beginning date shall be the later of the date determined under the preceding sentence or April 1 of the calendar year following the calendar year in which the employee retires.”

Subsec. (a)(11)(E), (F). Pub. L. 100–647, §1011A(l), redesignated subpar. (E), relating to cross reference, as (F).

Subsec. (a)(17). Pub. L. 100–647, §1011(d)(4), inserted at end “In determining the compensation of an employee, the rules of section 414(q)(6) shall apply, except that in applying such rules, the term ‘family’ shall include only the spouse of the employee and any lineal descendants of the employee who have not attained age 19 before the close of the year.”

Subsec. (a)(22). Pub. L. 100–647, §1011B(k)(1), (2), substituted “is not readily tradable on an established market” for “is not publicly traded” in subpar. (A) and in last sentence, and inserted at end “For purposes of the preceding sentence, subsections (b), (c), (m), and (o) of section 414 shall not apply except for determining whether stock of the employer is not readily tradable on an established market.”

Subsec. (a)(26)(F), (G). Pub. L. 100–647, §1011(h)(3), added subpars. (F) and (G). Former subpar. (F) redesignated (H).

Subsec. (a)(26)(H). Pub. L. 100–647, §6055(a), added subpar. (H). Former subpar. (H) redesignated (I).

Pub. L. 100–647, §1011(h)(3), redesignated former subpar. (F) as (H).

Subsec. (a)(26)(I). Pub. L. 100–647, §6055(a), redesignated former subpar. (H) as (I).

Subsec. (a)(27). Pub. L. 100–647, §1011A(j), inserted par. heading, designated existing provisions as subpar. (A), inserted subpar. (A) heading, and added subpar. (B).

Subsec. (a)(28)(B)(ii)(II). Pub. L. 100–647, §1011B(j)(1), as amended by Pub. L. 101–239, §7811(h)(3), inserted “and within 90 days after the period during which the election may be made, the plan invests the portion of the participant's account covered by the election in accordance with such election” after “clause (i)”.

Subsec. (a)(28)(B)(iv). Pub. L. 100–647, §1011B(d)(2), amended cl. (iv) generally. Prior to amendment, cl. (iv) read as follows: “For purposes of this subparagraph, the term ‘qualified election period’ means the 5-plan-year period beginning with the plan year after the plan year in which the participant attains age 55 (or, if later, beginning with the plan year after the 1st plan year in which the individual 1st became a qualified participant).”

Subsec. (a)(28)(B)(v). Pub. L. 100–647, §1011B(j)(6), added cl. (v).

Subsec. (a)(30). Pub. L. 100–647, §1011(c)(7)(A), added par. (30) at end.

Subsec. (k)(1), (2). Pub. L. 100–647, §6071(a), struck out “electric” after “or a rural”.

Subsec. (k)(2)(B). Pub. L. 100–647, §1011(k)(2)(A), inserted “amounts held by the trust which are attributable to employer contributions made pursuant to the employee's election” after “under which”.

Subsec. (k)(2)(B)(i). Pub. L. 100–647, §1011(k)(2)(B), struck out “amounts held by the trust which are attributable to employer contributions made pursuant to the employee's election” before “may not be”.

Pub. L. 100–647, §1011(k)(1)(A), added subcl. (II), redesignated former subcls. (V) and (VI) as (III) and (IV), respectively, and struck out former subcls. (II) to (IV) which read as follows:

“(II) termination of the plan without establishment of a successor plan,

“(III) the date of the sale by a corporation of substantially all of the assets (within the meaning of section 409(d)(2)) used by such corporation in a trade or business of such corporation with respect to an employee who continues employment with the corporation acquiring such assets,

“(IV) the date of the sale by a corporation of such corporation's interest in a subsidiary (within the meaning of section 409(d)(3)) with respect to an employee who continues employment with such subsidiary,”.

Subsec. (k)(2)(B)(ii). Pub. L. 100–647, §1011(k)(2)(C), struck out “amounts” before “will not be”.

Subsec. (k)(3)(A). Pub. L. 100–647, §1011(k)(3)(B), made technical correction to Pub. L. 99–514, §1116(b)(4). See 1986 Amendment note below.

Subsec. (k)(3)(A)(ii). Pub. L. 100–647, §1011(k)(3)(A), inserted “eligible” before “highly compensated employees” in introductory text, in subcl. (I), and in two places in subcl. (II).

Subsec. (k)(3)(C), (D). Pub. L. 100–647, §1011(k)(4), (5), redesignated subpar. (C), relating to employer contributions, as (D), and substituted “meet” for “meets” in cl. (ii)(I).

Subsec. (k)(4)(A). Pub. L. 100–647, §1011(k)(6), struck out “provided by such employer” after “any other benefit”.

Subsec. (k)(4)(B). Pub. L. 100–647, §6071(b)(2), as amended by Pub. L. 101–239, §7816(l), substituted “rural cooperative plan” for “rural electric cooperative plan” in last sentence.

Pub. L. 100–647, §1011(k)(9), inserted at end “This subparagraph shall not apply to a rural electric cooperative plan.”

Subsec. (k)(7). Pub. L. 100–647, §6071(b)(1), substituted “Rural cooperative plan” for “Rural electric cooperative plan” in heading and amended text generally. Prior to amendment, text read as follows: “For purposes of this subsection—

“(A) In general.—The term ‘rural cooperative plan’ means any pension plan—

“(i) which is a defined contribution plan (as defined in section 414(i)), and

“(ii) which is established and maintained by a rural cooperative.

“(B) Rural cooperative defined.—For purposes of subparagraph (A), the term ‘rural cooperative’ means—

“(i) any organization which—

“(I) is exempt from tax under this subtitle or which is a State or local government or political subdivision thereof (or agency or instrumentality thereof), and

“(II) is engaged primarily in providing electric service on a mutual or cooperative basis,

“(ii) any organization described in paragraph (4) or (6) of section 501(c) and at least 80 percent of the members of which are organizations described in clause (i), and

“(iii) an organization which is a national association of organizations described in clause (i) or (ii).”

Pub. L. 100–647, §1011(e)(3), amended par. (7) generally. Prior to amendment, par. (7) read as follows: “For purposes of this subsection, the term ‘rural electric cooperative plan’ means any pension plan—

“(A) which is a defined contribution plan (as defined in section 414(i)), and

“(B) which is established and maintained by a rural electric cooperative (as defined in section 457(d)(9)(B)) or a national association of such rural electric cooperatives.”

Subsec. (k)(8)(E), (F). Pub. L. 100–647, §1011(k)(7), added subpar. (E) and redesignated former subpar. (E) as (F).

Subsec. (k)(10). Pub. L. 100–647, §1011(k)(1)(B), added par. (10).

Subsec. (l)(2)(B)(i), (ii). Pub. L. 100–647, §1011(g)(1)(A), substituted “contributed by the employer under” for “contributed under”.

Subsec. (l)(3)(A)(ii). Pub. L. 100–647, §1011(g)(1)(B), inserted “attributable to employer contributions” after “basis of benefits”.

Subsec. (l)(5)(C). Pub. L. 100–647, §1011(g)(2), amended subpar. (C) generally. Prior to amendment, subpar. (C) read as follows: “The term ‘average annual compensation’ means the greater of—

“(i) the participant's final average compensation (determined without regard to subparagraph (D)(ii)), or

“(ii) the participant's highest average annual compensation for any other period of at least 3 consecutive years.”

Subsec. (l)(5)(E). Pub. L. 100–647, §1011(g)(3), substituted “the social security retirement age” for “age 65” in cl. (i) and in two places in cl. (ii), and added cl. (iii).

Subsec. (m)(1). Pub. L. 100–647, §1011(l)(1), substituted “A defined contribution plan” for “A plan”.

Subsec. (m)(2)(B). Pub. L. 100–647, §1011(l)(3), substituted “contributions to which this subsection applies are made” for “such contributions are made”.

Subsec. (m)(3). Pub. L. 100–647, §1011(l)(2), inserted at end “If matching contributions are taken into account for purposes of subsection (k)(3)(A)(ii) for any plan year, such contributions shall not be taken into account under subparagraph (A) for such year.”

Subsec. (m)(4)(A)(i), (ii). Pub. L. 100–647, §1011(l)(4), substituted “a defined contribution plan” for “the plan”.

Subsec. (m)(4)(B). Pub. L. 100–647, §1011(l)(5)(A), substituted “section 402(g)(3)” for “section 402(g)(3)(A)”.

Subsec. (m)(6)(C). Pub. L. 100–647, §1011(l)(6), substituted “excess aggregate contributions” for “excess contributions” in heading.

Subsec. (m)(7)(A). Pub. L. 100–647, §1011(l)(7), substituted “paragraph (6)” for “paragraph (8)”.

1987—Subsec. (a)(29). Pub. L. 100–203 added par. (29).

1986—Subsec. (a)(4). Pub. L. 99–514, §1114(b)(7), amended par. (4) generally. Prior to amendment, par. (4) read as follows: “if the contributions or the benefits provided under the plan do not discriminate in favor of employees who are—

“(A) officers,

“(B) shareholders, or

“(C) highly compensated.

For purposes of this paragraph, there shall be excluded from consideration employees described in section 410(b)(3)(A) and (C).”

Subsec. (a)(5). Pub. L. 99–514, §1111(b), amended par. (5) generally. Prior to amendment, par. (5) related to conditions which taken alone would not require a classification to be considered discriminatory and means of determining the basic or regular rate of compensation of an employee and whether two or more plans of an employer satisfy requirements of par. (4) when considered as a single plan.

Subsec. (a)(8). Pub. L. 99–514, §1119(a), substituted “defined benefit plan” for “pension plan”.

Subsec. (a)(9)(C). Pub. L. 99–514, §1121(b), amended subpar. (C) generally. Prior to amendment, subpar. (C) read as follows: “For purposes of this paragraph, the term ‘required beginning date’ means April 1 of the calendar year following the later of—

“(i) the calendar year in which the employee attains age 701/2, or

“(ii) the calendar year in which the employee retires.

Clause (ii) shall not apply in the case of an employee who is a 5-percent owner (as defined in section 416(i)(1)(B)) at any time during the 5-plan-year period ending in the calendar year in which the employee attains age 701/2. If the employee becomes a 5-percent owner during any subsequent plan year, the required beginning date shall be April 1 of the calendar year following the calendar year in which such subsequent plan year ends.”

Pub. L. 99–514, §1852(a)(4)(A), substituted last 2 sentences for “Except as provided in section 409(d), clause (ii) shall not apply in the case of an employee who is a 5-percent owner (as defined in section 416) with respect to the plan year ending in the calendar year in which the employee attains 701/2.”

Subsec. (a)(9)(G). Pub. L. 99–514, §1852(a)(6), added subpar. (G).

Subsec. (a)(11)(A)(i). Pub. L. 99–514, §1898(b)(3)(A), substituted “who does not die before the annuity starting date” for “who retires under the plan”.

Subsec. (a)(11)(B). Pub. L. 99–514, §1898(b)(2)(A)(ii), inserted at end “Clause (iii)(III) shall apply only with respect to the transferred assets (and income therefrom) if the plan separately accounts for such assets and any income therefrom.”

Subsec. (a)(11)(B)(iii)(I). Pub. L. 99–514, §1898(b)(7)(A), inserted “(reduced by any security interest held by the plan by reason of a loan outstanding to such participant)”.

Pub. L. 99–514, §1898(b)(13)(A), substituted “section 417(a)(2)” for “section 417(a)(2)(A)”.

Subsec. (a)(11)(B)(iii)(III). Pub. L. 99–514, §1898(b)(2)(A)(i), inserted “(in a transfer after December 31, 1984)”.

Subsec. (a)(11)(D), (E). Pub. L. 99–514, §1145(a), added subpar. (E) relating to exception for plans described in section 404(c) and redesignated former subpar. (D), relating to cross references, as (E).

Pub. L. 99–514, §1898(b)(14)(A), added subpar. (D) and redesignated former subpar. (D), relating to cross references, as (E).

Subsec. (a)(17). Pub. L. 99–514, §1106(d)(1), added par. (17).

Subsec. (a)(20). Pub. L. 99–514, §1852(b)(8), substituted “qualified total distribution described in section 402(a)(5)(E)(i)(I)” for “qualifying rollover distribution (determined as if section 402(a)(5)(D)(i) did not contain subclause (II) thereof) described in section 402(a)(5)(A)(i) or 403(a)(4)(A)(i)”.

Subsec. (a)(21). Pub. L. 99–514, §1171(b)(5), struck out par. (21) which read as follows: “A trust forming part of a tax credit employee stock ownership plan shall not fail to be considered a permanent program merely because employer contributions under the plan are determined solely by reference to the amount of credit which would be allowable under section 41 if the employer made the transfer described in section 41(c)(1)(B)”.

Subsec. (a)(22). Pub. L. 99–514, §1899A(10), substituted “If” for “if”.

Pub. L. 99–514, §1176(a), inserted at end “The requirements of subsection (e) of section 409 shall not apply to any employees of an employer who are participants in any defined contribution plan established and maintained by such employer if the stock of such employer is not publicly traded and the trade or business of such employer consists of publishing on a regular basis a newspaper for general circulation.”

Subsec. (a)(23). Pub. L. 99–514, §1174(c)(2)(A), amended par. (23) generally. Prior to amendment, par. (23) read as follows: “A stock bonus plan which otherwise meets the requirements of this section shall not be considered to fail to meet the requirements of this section because it provides a cash distribution option to participants if that option meets the requirements of section 409(h), except that in applying section 409(h) for purposes of this paragraph, the term ‘employer securities’ shall include any securities of the employer held by the plan.”

Subsec. (a)(26). Pub. L. 99–514, §1112(b), added par. (26).

Subsec. (a)(27). Pub. L. 99–514, §1136(a), added par. (27).

Subsec. (a)(28). Pub. L. 99–514, §1175(a)(1), added par. (28).

Subsec. (c)(2)(A)(v). Pub. L. 99–514, §1848(b), substituted “section 404” for “sections 404 and 405(c)”.

Subsec. (c)(6). Pub. L. 99–514, §1143(a), added par. (6).

Subsec. (h). Pub. L. 99–514, §1852(h)(1), substituted “key employee” for “5-percent owner” in two places in par. (6) and amended last sentence generally, substituting “ ‘key employee’ means any employee, who” for “ ‘5-percent owner’ means any employee who,” and “key employee as defined in section 416(i)” for “5-percent owner (as defined in section 416(i)(1)(B))”.

Subsec. (k)(1), (2). Pub. L. 99–514, §1879(g)(1), substituted “, a pre-ERISA money purchase plan, or a rural electric cooperative plan” for “(or a pre-ERISA money purchase plan)”.

Subsec. (k)(2)(B). Pub. L. 99–514, §1116(b)(1), amended subpar. (B) generally. Prior to amendment, subpar. (B) read as follows: “under which amounts held by the trust which are attributable to employer contributions made pursuant to the employee's election may not be distributable to participants or other beneficiaries earlier than upon retirement, death, disability, or separation from service (or in the case of a profit sharing or stock bonus plan, hardship or the attainment of age 591/2) and will not be distributable merely by reason of the completion of a stated period of participation or the lapse of a fixed number of years; and”.

Subsec. (k)(2)(C). Pub. L. 99–514, §1852(g)(3), substituted “is nonforfeitable” for “are nonforfeitable”.

Subsec. (k)(2)(D). Pub. L. 99–514, §1116(b)(2), added subpar. (D).

Subsec. (k)(3). Pub. L. 99–514, §1116(d)(3), which directed that the last sentence of subpar. (B) be struck out was executed by striking out the last sentence of par. (3) as the probable intent of Congress because subpar. (B) is composed of only one sentence. Prior to being stricken, such last sentence read as follows: “For purposes of the preceding sentence, the compensation of any employee for a plan year shall be the amount of his compensation which is taken into account under the plan in calculating the contribution which may be made on his behalf for such plan year.”

Subsec. (k)(3)(A). Pub. L. 99–514, §1116(b)(4), as amended by Pub. L. 100–647, §1011(k)(3)(B), substituted “any highly compensated employee” for “an employee” in concluding provisions.

Pub. L. 99–514, §1852(g)(2), substituted “If an employee is a participant under 2 or more cash or deferred arrangements of the employer, for purposes of determining the deferral percentage with respect to such employee, all such cash or deferred arrangements shall be treated as 1 cash or deferred arrangement” for “The deferral percentage taken into account under this subparagraph for any employee who is a participant under 2 or more cash or deferred arrangements of the employer shall be the sum of the deferral percentages for such employee under each of such arrangements”.

Subsec. (k)(3)(A)(i). Pub. L. 99–514, §1112(d)(1), struck out “subparagraph (A) or (B) of” before “section 410(b)(1)”.

Subsec. (k)(3)(A)(ii). Pub. L. 99–514, §1116(c)(2), substituted “paragraph (5)” for “paragraph (4)”.

Pub. L. 99–514, §1116(a), substituted “1.25” for “1.5” in subcl. (I), and “2 percentage points” for “3 percentage points” and “2” for “2.5” in subcl. (II).

Subsec. (k)(3)(C). Pub. L. 99–514, §1852(g)(1), added subpar. (C) relating to treatment of cash or deferred arrangements.

Pub. L. 99–514, §1116(e), added subpar. (C) relating to employer contributions.

Subsec. (k)(4). Pub. L. 99–514, §1116(b)(3), added par. (4). Former par. (4) redesignated (5).

Subsec. (k)(5). Pub. L. 99–514, §1116(b)(3), (d)(1), redesignated former par. (4) as (5) and substituted “the term ‘highly compensated employee’ has the meaning given such term by section 414(q)” for “the term ‘highly compensated employee’ means any employee who is more highly compensated than two-thirds of all eligible employees, taking into account only compensation which is considered in applying paragraph (3)”. Former par. (5) redesignated (6).

Subsec. (k)(6). Pub. L. 99–514, §1116(b)(3), redesignated former par. (5) as (6). Former par. (6) redesignated (7).

Pub. L. 99–514, §1879(g)(2), added par. (6).

Subsec. (k)(7). Pub. L. 99–514, §1116(b)(3), redesignated former par. (6) as (7).

Subsec. (k)(8). Pub. L. 99–514, §1116(c)(1), added par. (8).

Subsec. (k)(9). Pub. L. 99–514, §1116(d)(2), added par. (9).

Subsec. (l). Pub. L. 99–514, §1111(a), amended subsec. (l) generally, substituting provisions relating to permitted disparity in plan contributions or benefits for provisions relating to nondiscriminatory coordination of defined contribution plans with OASDI.

Subsec. (m). Pub. L. 99–514, §1117(a), added subsec. (m) and redesignated former subsec. (m) as (n).

Pub. L. 99–514, §1898(c)(3), added subsec. (m).

Subsec. (n). Pub. L. 99–514, §1117(a), redesignated former subsec. (m) as (n). Former subsec. (n) redesignated (o).

Pub. L. 99–514, §1898(c)(3), redesignated subsec. (o) as (n).

Subsec. (o). Pub. L. 99–514, §1117(a), redesignated former subsec. (n) as (o).

Pub. L. 99–514, §1898(c)(3), redesignated subsec. (o) as (n).

1984—Subsec. (a)(9). Pub. L. 98–369, §521(a)(1), amended par. (9) generally, redesignating existing provisions as subpar. (A) and in subpar. (A) as so redesignated struck out “In the case of a plan which provides contributions or benefits for employees some or all of whom are employees within the meaning of subsection (c)(1)” before “a trust forming part of such plan”, substituted “the plan provides that the entire interest of each employee—” for “, under the plan, the entire interest of each employee—”, redesignated subpars. (A) and (B) as cls. (i) and (ii) respectively, in cl. (i) as so redesignated substituted provisions stating that a qualified plan provides that the entire interest will be distributed to the employee not later than the beginning date for former provisions which provided alternative dates for providing interest, in cl. (ii) as so redesignated substituted alternate distribution dates to be set in accordance with regulations for former provisions stating that a qualified plan shall be distributed not later than the taxable year in which the taxpayer attains age 701/2, and struck out the par. following cl. (ii) which provided “A trust shall not be disqualified under this paragraph by reason of distributions under a designation, prior to the date of the enactment of this paragraph, by any employee under the plan of which such trust is a part, of a method of distribution which does not meet the terms of the preceding sentence.”, and added subpars. (B) to (F).

Pub. L. 98–369, §521(a)(2), repealed amendment made by Pub. L. 97–248, §242(a). See 1982 Amendment note below.

Subsec. (a)(10)(B)(iii). Pub. L. 98–369, §524(d)(1), added cl. (iii).

Subsec. (a)(11). Pub. L. 98–397, §203(a), amended par. (11) generally, inserting provisions relating to preretirement survivor annuities, and substituting present four subpars. for former eight subpars.

Subsec. (a)(13). Pub. L. 98–397, §204(a), designated existing provisions as subpar. (A), corrected the margin of subpar. (A), and added subpar. (B).

Subsec. (a)(21). Pub. L. 98–369, §474(r)(13), substituted provisions relating to the amount of the credit which would be allowable under section 41 if the employer made the transfer described in section 41(c)(1)(B) for former provisions which had related to the amount of credit which would be allowable under section 46(a) if the employer made the transfer described in section 48(n)(1) or under section 44G if the employer made the transfer described in section 44G(c)(1)(B).

Subsec. (a)(22). Pub. L. 98–369, §491(e)(4), substituted “section 409” for “section 409A”.

Subsec. (a)(23). Pub. L. 98–369, §491(e)(5), substituted “section 409(h)” for “section 409A(h)” in two places.

Subsec. (a)(24). Pub. L. 98–369, §211(b)(5), substituted “section 818(a)(6)” for “section 805(d)(6)”.

Subsec. (a)(25). Pub. L. 98–397, §301(b), added par. (25).

Subsec. (e). Pub. L. 98–369, §713(d)(3), repealed subsec. (e) which related to contributions for premiums on annuity, etc., contracts.

Subsec. (f)(2). Pub. L. 98–369, §713(c)(2)(A), substituted “(as defined in section 408(n))” for “(as defined in subsection (d)(1))”.

Subsec. (h)(6). Pub. L. 98–369, §528(b), added par. (6).

Subsec. (k)(1), (2). Pub. L. 98–369, §527(b)(1), inserted “(or a pre-ERISA money purchase plan)”.

Subsec. (k)(2)(B). Pub. L. 98–369, §527(b)(3), substituted “(or in the case of a profit sharing or stock bonus plan, hardship or the attainment of age 591/2)” for “, hardship or the attainment of age 591/2,”.

Subsec. (k)(3)(A). Pub. L. 98–369, §527(a), struck out “qualified” before “cash or deferred arrangement”, substituted “shall not be treated as a qualified cash or deferred arrangement unless” for “shall be considered to satisfy the requirements of subsection (a)(4), with respect to the amount of contributions, and of subparagraph (B) of section 410(b)(1) for a plan year if”, designated provisions beginning “those employees” and ending “section 401(b)(1)” as cl. (i) and text following as cl. (ii), redesignated former cls. (i) and (ii) as subcls. (I) and (II) and inserted text following subcl. (II).

Subsec. (k)(5). Pub. L. 98–369, §527(b)(2), added par. (5).

1983—Subsec. (a)(21). Pub. L. 97–448, §103(g)(2)(A), designated part of existing provisions as subpar. (A) and added subpar. (B).

Subsec. (c)(2)(A)(vi). Pub. L. 98–21 added cl. (vi).

Subsec. (d)(2). Pub. L. 97–448, §306(a)(12), substituted “paragraph (1)(B)” for “paragraph (9)(B)”.

Subsec. (d)(5). Pub. L. 97–448, §103(c)(10)(A), substituted “Subparagraphs (A) and (B) shall not apply to contributions described in subsection (e), and shall not apply to any deductible employee contribution (as defined in section 72(o)(5))” for “Subparagraphs (A) and (B) do not apply to contributions described in subsection (e)” in second sentence.

Subsec. (j)(3). Pub. L. 97–448, §103(d)(2), substituted “under subparagraph (A) of paragraph (2) shall be treated as beginning a new period of plan participation with respect only to such change” for “under subparagraph (A) of subsection (j)(2) shall be treated as beginning a new period of plan participation” in last sentence.

1982—Subsec. (a)(9). Pub. L. 97–248, §242(a), which was repealed by Pub. L. 98–369, §521(a)(2), had amended par. (9) generally, redesignating existing provisions as subpar. (A), in subpar. (A), as so redesignated, struck out preliminary provision which limited the application of this paragraph to plans providing contributions or benefits for employees some or all of whom were employees within the meaning of subsec. (c)(1), redesignated former subpars. (A) and (B) as cls. (i) and (ii) of subpar. (A), in cl. (i), as so redesignated, substituted reference to a key employee who is a participant in a top-heavy plan for former reference to owner-employees (within the meaning of subsec. (c)(3)), redesignated former cls. (i) and (ii) of subpar. (B) as subcls. (I) and (II) of cl. (ii), struck out former provision that a trust would not be disqualified under this paragraph by reason of distributions under a designation, prior to the date of the enactment of this paragraph, by any employee under the plan of which such trust was a part, of a method of distribution which did not meet the terms of this paragraph, and adding subpar. (B).

Subsec. (a)(10). Pub. L. 97–248, §237(e)(1), amended par. (10) generally, redesignating subpar. (B) as (A) and striking out former subpar. (A) relating to qualified trust as a trust forming part of such plan, for provisions relating to discriminatory plans with respect to nonapplicability of paragraph (3), the first and second sentences of paragraph (5) and section 410 of this title.

Subsec. (a)(10)(B). Pub. L. 97–248, §240(b), added subpar. (B).

Subsec. (a)(17), (18). Pub. L. 97–248, §237(b), struck out pars. (17) and (18) which related, respectively, to a plan which provides contributions or benefits for employees some or all of whom are employees within the meaning of subsection (c)(1), or are shareholder-employees within the meaning of section 1379(d), and a trust which is part of a plan providing a defined benefit for employees some or all of whom are employees within the meaning of subsection (c)(1), or are shareholder-employees within the meaning of section 1379(d).

Subsec. (a)(24). Pub. L. 97–248 added par. (24).

Subsec. (c)(1). Pub. L. 97–248, §238(d)(1), amended par. (1) generally, substituting in heading “Self-employed individual treated as employee” for “Employee”, adding subparagraph headings, and substituting provisions defining “employee” and “self-employed individual”, for provisions defining “employee”.

Subsec. (c)(2)(A). Pub. L. 97–248, §238(d)(2), added cl. (v).

Subsec. (d). Pub. L. 97–248, §237(a), redesignated pars. (9) to (11) as (1) to (3), respectively. Former pars. (1) to (7), which related to trusts created or organized before or after October 10, 1962, contributions under the plan, benefits under the plan for employees, contributions or benefits under the plan, limitations pursuant to the plan, applicability of requirements of subsec. (a)(4) of this section, and distributions under the plan, respectively, were struck out.

Subsec. (j). Pub. L. 97–248, §238(b), struck out subsec. (j) which related to general requirements, regulation guidelines, applicable percentage, certain contributions and benefits not taken into account, definitions, and special rules with respect to defined benefit plans providing benefits for self-employed individuals and shareholder-employees.

Subsecs. (l), (o). Pub. L. 97–248, §249(a), added subsec. (l) and redesignated former subsec. (l) as (o).

1981—Subsec. (a)(17). Pub. L. 97–34, §312(b)(1), designated provision relating to the annual compensation of each employee as subpar. (A), and in subpar. (A) as so designated, substituted “$200,000” for “$100,000”, and added subpar. (B).

Subsec. (a)(22). Pub. L. 97–34, §338(a), inserted “(other than a profit-sharing plan)” and substituted “if” for “If” and “such plan” for “said plan”.

Subsec. (a)(23). Pub. L. 97–34, §335, substituted “409A(h), except that in applying section 409A(h) for purposes of this paragraph, the term ‘employer securities’ shall include any securities of the employer held by the plan” for “409A(h)(2)”.

Subsec. (d)(4). Pub. L. 97–34, §312(e)(2), inserted provision making subpar. (B) inapplicable to any distribution to which section 72(m)(9) applies.

Subsec. (d)(5). Pub. L. 97–34, §314(a)(1), inserted provision making subpar. (C) inapplicable to a distribution on account of the termination of the plan.

Subsec. (e). Pub. L. 97–34, §312(c)(2), substituted “for such taxable year exceeds $15,000” for “for all such years exceeds $7,500”.

Subsec. (j). Pub. L. 97–34, §312(c)(3), (4), substituted in par. (2)(A) “$100,000” for “$50,000” and in par. (3) inserted provision that for purposes of this paragraph, a change in the annual compensation taken into account under subpar. (A) of subsec. (j)(2) be treated as beginning a new period of plan participation.

1980—Subsec. (a)(2). Pub. L. 96–364, §§208(e), 410(b), inserted provisions relating to applicability to multiemployer plans and return of contributions made by a mistake of law or fact, or return of withdrawal liability payment.

Subsec. (a)(4). Pub. L. 96–605, §225(b)(1), substituted “section 410(b)(3)(A)” for “section 410(b)(2)(A)”.

Subsec. (a)(12). Pub. L. 96–364, §208(a), substituted provisions relating to applicability to multiemployer plans subject to title IV of the Employee Retirement Income Security Act of 1974 of provisions of preceding sentence, for provisions relating to applicability of paragraph to multiemployer plans to extent determined by Corporation.

Subsec. (a)(20). Pub. L. 96–222, §101(a)(14)(E)(iii), substituted “makes a qualifying rollover distribution (determined as if section 402(a)(5)(D)(i) did not contain subclause (II) thereof) described in section 402(a)(5)(A)(i) or 403(a)(4)(A)(i)” for “makes a payment or distribution described in section 402(a)(5)(i) or 403(a)(4)(i)”.

Subsec. (a)(21). Pub. L. 96–222, §101(a)(7)(L)(i)(V), substituted “a tax credit employee stock ownership plan” for “an ESOP”.

Subsec. (a)(22)(B). Pub. L. 96–222, §101(a)(9), substituted “are securities” for “as securities”.

Subsec. (a)(23). Pub. L. 96–605, §221(a), added par. (23).

Subsec. (d)(3)(B). Pub. L. 96–605, §225(b)(2), substituted in cl. (i) “section 410(b)(3)(A)” for “section 410(b)(2)(A)” and in cl. (ii) “section 410(b)(3)(C)” for “section 410(b)(2)(C)”.

1978—Subsec. (a)(5). Pub. L. 95–600, §152(e), inserted provision that for purposes of determining whether one or more plans of the employer satisfy the requirements of section 410(b)(4), an employer may take into account all simplified employee pensions to which only the employer contributes.

Subsec. (a)(21). Pub. L. 95–600, §141(f)(3), substituted “ESOP” for “employee stock option plan which satisfies the requirements of section 301(d) of the Tax Reduction Act of 1975” and “section 48(n)(1)” for “subsection (d)(6) or (e)(3) of section 301 of the Tax Reduction Act of 1975”.

Subsec. (a)(22). Pub. L. 95–600, §143(a), added par. (22).

Subsecs. (k), (l). Pub. L. 95–600, §135(a), added subsec. (k) and redesignated former subsec. (k) as (l).

1976—Subsec. (a). Pub. L. 94–455, §§803(b)(2), 1901(a)(56), 1906(b)(13)(A), struck out “or his delegate” after “Secretary” in pars. (5), (11), and (14), substituted references to Sept. 2, 1974, for references to the enactment of the Employee Retirement Income Security Act of 1974 in pars. (12), (13), (15), and (19), added par. (21), and inserted reference to par. (20) in provisions following par. (21), such addition of reference to par. (20) duplicating amendment by Pub. L. 94–267, §1(c)(2).

Pub. L. 94–267, §1(c)(2), substituted “(19), and (20)” for “and (19)”.

Subsec. (a)(20). Pub. L. 94–267, §1(c)(1), added par. (20).

Subsecs. (b), (c), (d). Pub. L. 94–455, §1906(b)(13)(A), struck out “or his delegate” after “Secretary”.

Subsec. (f). Pub. L. 94–455, §1505(b), inserted reference to contracts (other than life, health, or accident, property, casualty, or liability insurance contracts) issued by an insurance company qualified to do a business in a State and struck out “or his delegate” after “Secretary”.

Subsecs. (h), (i), (j). Pub. L. 94–455, §1906(b)(13)(A), struck out “or his delegate” after “Secretary”.

1974—Subsec. (a). Pub. L. 93–406, §1021(a)(2), inserted provision that paragraphs (11), (12), (13), (14), (15), and (19) shall apply only in the case of a plan to which section 411 (relating to minimum vesting standards) applies without regard to subsection (e)(2) of this section.

Subsec. (a)(3). Pub. L. 93–406, §1016(a)(2)(A), substituted provisions referring simply to a plan of which the trust is a part and the satisfaction by that plan of the requirements of section 410 (relating to minimum participation standards) for provisions referring to a trust, trusts, or trust or trusts and annuity plan or plans designated by the employer as constituting parts of a plan intended to qualify under subsec. (a) and spelling out the requisite coverage of the plan.

Subsec. (a)(4). Pub. L. 93–406, §1022(a), struck out provisions referring to persons whose principal duties consist in supervising the work of other employees and inserted provisions directing the exclusion from consideration of employees described in section 410(b)(2) (A) and (C).

Subsec. (a)(5). Pub. L. 93–406, §§1012(b), 1016(a)(2)(B), inserted provisions covering the determination of whether two or more plans of an employer satisfy the requirements of par. (4) when considered as a single plan and substituted “shall not be considered discriminatory within the meaning of paragraph (4) of section 410(b) (without regard to paragraph (1)(A) thereof)” for “shall not be considered discriminatory within the meaning of paragraph (3)(B) or (4)”.

Subsec. (a)(7). Pub. L. 93–406, §1016(a)(2)(C), substituted provisions referring simply to the satisfaction by the plan of which a trust is a part of the requirements of section 411 (relating to minimum vesting standards) for provisions spelling out in detail the conditions which the plan had to satisfy in order that the trust forming part of that plan constitute a qualified trust under this section.

Subsec. (a)(10)(A). Pub. L. 93–406, §§1022(b)(1), 2001(e)(4), inserted reference to section 410 in provisions preceding cl. (i) and substituted “subsection (e)” for “subsection (e)(3)(A)” in cl. (ii).

Subsec. (a)(11). Pub. L. 93–406, §1021(a)(1), added par. (11).

Subsec. (a)(12). Pub. L. 93–406, §1021(b), added par. (12).

Subsec. (a)(13). Pub. L. 93–406, §1021(c), added par. (13).

Subsec. (a)(14). Pub. L. 93–406, §1021(d), added par. (14).

Subsec. (a)(15). Pub. L. 93–406, §1021(e), added par. (15).

Subsec. (a)(16). Pub. L. 93–406, §2004(a)(1), added par. (16).

Subsec. (a)(17). Pub. L. 93–406, §2001(c), added par. (17).

Subsec. (a)(18). Pub. L. 93–406, §2001(d)(1), added par. (18).

Subsec. (a)(19). Pub. L. 93–406, §1021(f), added par. (19).

Subsec. (b). Pub. L. 93–406, §1023, substituted reference to the requirements of subsection (a) for the period beginning with the date on which a stock bonus, pension, profit-sharing, or annuity plan was put into effect, or for the period beginning with the earlier of the date on which there was adopted or put into effect any amendment which caused the plan to fail to satisfy such requirements, and ending with the time prescribed by law for filing the return of the employer for his taxable year in which such plan or amendment was adopted (including extensions thereof) or such later time as the Secretary or his delegate may designate for reference to the requirements of paragraphs (3), (4), (5), and (6) of subsection (a) for the period beginning with the date on which a stock bonus, pension, profit-sharing, or annuity plan was put into effect and ending with the 15th day of the third month following the close of the taxable year of the employer in which the plan was put in effect.

Subsec. (d)(1). Pub. L. 93–406, §1022(c), (f), substituted “October 10, 1962” for “the date of the enactment of this subsection” and “assets thereof are held by a bank or other person who demonstrates to the satisfaction of the Secretary or his delegate that the manner in which he will administer the trust will be consistent with the requirements of this section. A trust shall not be disqualified under this paragraph merely because a person (including the employer) other than the trustee or custodian so administering the trust” for “trustee is a bank, but a person (including the employer) other than a bank” and inserted reference to an insured credit union (within the meaning of section 101(6) of the Federal Credit Union Act) in definition of “bank”.

Subsec. (d)(3). Pub. L. 93–406, §1022(b)(2), inserted reference to the section 410(a)(3) definition of “years of service” and substituted reference to employees included in a unit of employees covered by a collective-bargaining agreement described in section 410(b)(2)(A) and employees who are nonresident aliens described in section 410(b)(2)(C) for reference to employees whose customary employment was for not more than 20 hours in any one week or was for not more than 5 months in any calendar year.

Subsec. (d)(4)(B). Pub. L. 93–406, §2001(h)(1), inserted “in excess of contributions made by an owner-employee as an employee” after “benefits”.

Subsec. (d)(5). Pub. L. 93–406, §2001(e)(1), substituted “Subparagraphs (A) and (B) do not apply to contributions described in subsection (e)” for “Subparagraphs (A) and (B) shall not apply to any contribution which is not considered to be an excess contribution (as defined in subsection (e)(1)) by reason of the application of subsection (e)(3)”.

Subsec. (d)(8). Pub. L. 93–406, §2001(e)(2), struck out par. (8) covering excess contributions.

Subsec. (e). Pub. L. 93–406, §2001(e)(3), struck out pars. (1) and (2) which defined and described the effect of excess contributions, redesignated par. (3) as the entire subsec. (e) and in provisions as thus carried forward as the entire subsec. (e) substituted “$7,500” for “$2,500” and inserted references to section 4972(b).

Subsec. (f). Pub. L. 93–406, §1022(d), expanded provisions to cover annuity contracts.

Subsecs. (j), (k). Pub. L. 93–406, §2001(d)(2), added subsec. (j) and redesignated former subsec. (j) as (k).

1971—Subsec. (i). Pub. L. 91–691 struck out “multi-employer” before “pension plans” in heading, and substituted “one or more employers” for “two or more employers who are not related (determined under regulations prescribed by the Secretary or his delegate)” in par. (1).

1966—Subsec. (a)(10)(A)(ii). Pub. L. 89–809, §204(b)(1)(A), struck out “(determined without regard to section 404(a)(10))” after “deducted under section 404”.

Subsec. (c)(2)(A). Pub. L. 89–809, §204(c), struck out “to the extent that such net earnings constitute earned income (as defined in section 911(b) but determined with the application of subparagraph (B))” after “The term ‘earned income’ means the net earnings from self-employment (as defined in section 1402(a))”, added cl. (i) and redesignated former cls. (i) to (ii) as (ii) to (iv) respectively, and struck out references to section 911(b) and subparagraph (B), as in effect for a taxable year beginning on January 1, 1963, in text following cl. (iv).

Subsec. (c)(2)(B). Pub. L. 89–809, §204(c), struck out subpar. (B) relating to earned income when both personal services and capital are material income-producing factors. See subsec. (c)(2)(A)(i).

Subsec. (c)(2)(C). Pub. L. 89–809, §205(a), added subpar. (C).

Subsecs. (d)(5)(A), (B), (d)(6)(A), (e)(1)(A), (B)(i), (3). Pub. L. 89–809, §204(b)(1)(B) to (E), struck out “(determined without regard to section 404(a)(10))” wherever appearing.

1965—Subsec. (d)(4)(B). Pub. L. 89–97 substituted “section 72(m)(7)” for “section 213(g)(3)”.

1964—Subsecs. (i), (j). Pub. L. 88–272 added subsec. (i) and redesignated former subsec. (i) as (j).

1962—Subsec. (a)(5). Pub. L. 87–792, §2(1), inserted provisions defining total compensation for purposes of par. (5) and par. (10) of this subsection.

Subsec. (a)(7) to (10). Pub. L. 87–792, §2(2), added pars. (7) to (10).

Subsecs. (c) to (g). Pub. L. 87–792, §2(3), added subsecs. (c) to (g). Former subsec. (c) redesignated (h).

Subsec. (h). Pub. L. 87–863 added subsec. (h). Former subsec. (h) redesignated (i).

Pub. L. 87–792, §2(3), redesignated former subsec. (c) as (h).

Subsec. (i). Pub. L. 87–863 redesignated former subsec. (h) as (i).

Effective Date of 1994 Amendment

Section 732(e) of Pub. L. 103–465 provided that:

“(1) In general.—Except as provided in paragraph (2), the amendments made by this section [amending this section and sections 402, 408, and 415 of this title] shall apply to years beginning after December 31, 1994.

“(2) Rounding not to result in decreases.—The amendments made by this section providing for the rounding of indexed amounts shall not apply to any year to the extent the rounding would require the indexed amount to be reduced below the amount in effect for years beginning in 1994.”

Section 751(b) of Pub. L. 103–465 provided that:

“(1) In general.—Except as provided in paragraph (2), the amendments made by this section [amending this section and sections 404, 412, and 4971 of this title] shall apply to plan years beginning after December 31, 1994.

“(2) Reference.—The amendment made by subsection (a)(11) [amending section 404 of this title] shall take effect on the date of the enactment of this Act [Dec. 8, 1994].”

Section 766(d) of Pub. L. 103–465 provided that: “The amendments made by this section [amending this section and sections 1054 and 1322 of Title 29, Labor] shall apply to plan amendments adopted on or after the date of enactment of this Act [Dec. 8, 1994].”

Amendment by section 776(d) of Pub. L. 103–465 effective with respect to distributions that occur in plan years commencing on or after Jan. 1, 1996, see section 776(e) of Pub. L. 103–465, set out as a note under section 1056 of Title 29, Labor.

Section 781 of title VII of Pub. L. 103–465 provided that: “Except as otherwise provided in this subtitle [subtitle F (§§750–781) of title VII of Pub. L. 103–465, enacting sections 1310, 1311, and 1350 of Title 29, Labor, amending this section, sections 404, 411, 412, 415, 417, 4971, and 4972 of this title, and sections 1053 to 1056, 1082, 1132, 1301, 1303, 1305, 1306, 1322, 1341, 1342, and 1343 of Title 29, and enacting provisions set out as notes under this section, sections 1, 411, 412, and 4972 of this title, and sections 1056, 1082, 1303, 1306, 1310, 1311, 1322, 1341, and 1342 of Title 29], the amendments made by this subtitle shall be effective on the date of enactment of this Act [Dec. 8, 1994].”

Effective Date of 1993 Amendment

Section 13212(d) of Pub. L. 103–66, provided that:

“(1) In general.—Except as provided in this subsection, the amendments made by this section [amending this section and sections 404, 408, and 505 of this title] shall apply to benefits accruing in plan years beginning after December 31, 1993.

“(2) Collectively bargained plans.—In the case of a plan maintained pursuant to 1 or more collective bargaining agreements between employee representatives and 1 or more employers ratified before the date of the enactment of this Act [Aug. 10, 1993], the amendments made by this section shall not apply to contributions or benefits pursuant to such agreements for plan years beginning before the earlier of—

“(A) the latest of—

“(i) January 1, 1994,

“(ii) the date on which the last of such collective bargaining agreements terminates (without regard to any extension, amendment, or modification of such agreements on or after such date of enactment), or

“(iii) in the case of a plan maintained pursuant to collective bargaining under the Railway Labor Act [45 U.S.C. 151 et seq.], the date of execution of an extension or replacement of the last of such collective bargaining agreements in effect on such date of enactment, or

“(B) January 1, 1997.

“(3) Transition rule for state and local plans.—

“(A) In general.—In the case of an eligible participant in a governmental plan (within the meaning of section 414(d) of the Internal Revenue Code of 1986), the dollar limitation under section 401(a)(17) of such Code shall not apply to the extent the amount of compensation which is allowed to be taken into account under the plan would be reduced below the amount which was allowed to be taken into account under the plan as in effect on July 1, 1993.

“(B) Eligible participant.—For purposes of subparagraph (A), an eligible participant is an individual who first became a participant in the plan during a plan year beginning before the 1st plan year beginning after the earlier of—

“(i) the plan year in which the plan is amended to reflect the amendments made by this section, or

“(ii) December 31, 1995.

“(C) Plan must be amended to incorporate limits.—This paragraph shall not apply to any eligible participant of a plan unless the plan is amended so that the plan incorporates by reference the dollar limitation under section 401(a)(17) of the Internal Revenue Code of 1986, effective with respect to noneligible participants for plan years beginning after December 31, 1995 (or earlier if the plan amendment so provides).”

Effective Date of 1992 Amendment

Amendment by section 521(b)(5)–(8) of Pub. L. 102–318 applicable to distributions after Dec. 31, 1992, see section 521(e) of Pub. L. 102–318, set out as a note under section 402 of this title.

Section 522(d) of Pub. L. 102–318 provided that:

“(1) In general.—Except as provided in paragraph (2), the amendments made by this section [amending this section and sections 402 to 404, 3402, 3405, 6047, and 6652 of this title] shall apply to distributions after December 31, 1992.

“(2) Transition rule for certain annuity contracts.—If, as of July 1, 1992, a State law prohibits a direct trustee-to-trustee transfer from an annuity contract described in section 403(b) of the Internal Revenue Code of 1986 which was purchased for an employee by an employer which is a State or a political subdivision thereof (or an agency or instrumentality of any 1 or more of either), the amendments made by this section shall not apply to distributions before the earlier of—

“(A) 90 days after the first day after July 1, 1992, on which such transfer is allowed under State law, or

“(B) January 1, 1994.”

Effective Date of 1990 Amendment

Amendment by Pub. L. 101–508 applicable to transfers in taxable years beginning after Dec. 31, 1990, see section 12011(c)(1) of Pub. L. 101–508, set out as an Effective Date note under section 420 of this title.

Effective Date of 1989 Amendments

Section 7311(b) of Pub. L. 101–239 provided that:

“(1) In general.—The amendment made by this section [amending this section] shall apply to contributions after October 3, 1989.

“(2) Transition.—The amendment made by this section shall not apply to contributions made before January 1, 1990, if—

“(A) the employer requested before October 3, 1989, a private letter ruling or determination letter with respect to the qualification of the plan maintaining the account under section 401(h) of the Internal Revenue Code of 1986,

“(B) the request sets forth a method under which the amount of contributions to the account are to be determined on the basis of cost,

“(C) such method is permissible under section 401(h) of such Code under the provisions of General Counsel Memorandum 39785, and

“(D) the Internal Revenue Service issued before October 4, 1989, a private letter ruling, determination letter, or other letter providing that the specific plan involved qualifies under section 401(a) of such Code when such method is used, that contributions to the account are deductible, or acknowledging that the account would not adversely affect the qualified status of the plan (contingent on all phases of the particular plan being approved).”

Amendment by sections 7811(g)(1), (h)(3) and 7816(l) of Pub. L. 101–239 effective, except as otherwise provided, as if included in the provision of the Technical and Miscellaneous Revenue Act of 1988, Pub. L. 100–647, to which such amendment relates, see section 7817 of Pub. L. 101–239, set out as a note under section 1 of this title.

Section 7882 of Pub. L. 101–239 provided that: “Except as otherwise provided in this subpart [subpart C (§§7881, 7882) of part V of title VII of Pub. L. 101–239, amending this section and sections 411 and 412 of this title, and sections 1002, 1021, 1023, 1054, 1082, 1083, 1085b, 1103, 1107, 1108, 1113, 1132, 1306, 1322, 1341, 1342, 1344, 1362, 1364, 1368, 1370, and 1371 of Title 29, Labor, enacting provisions set out as a note under section 1054 of Title 29, and amending provisions set out as notes under sections 404 and 412 of this title and sections 1021, 1301, 1322, and 1344 of Title 29], any amendment made by this subpart shall take effect as if included in the provision of the Pension Protection Act [Pub. L. 100–203, title IX, subtitle D, part II, §§9302–9346] to which such amendment relates.”

Amendment by Pub. L. 101–140 effective as if included in section 1151 of Pub. L. 99–514, see section 203(c) of Pub. L. 101–140, set out as a note under section 79 of this title.

Effective Date of 1988 Amendment

Section 1011(c)(7)(E) of Pub. L. 100–647 provided that:

“(i) Except as provided in clause (ii), the amendments made by this paragraph [amending this section and sections 403, 408, and 501 of this title] shall apply to plan years beginning after December 31, 1987.

“(ii) In the case of a plan described in section 1105(c)(2) of the Reform Act [section 1105(c)(2) of Pub. L. 99–514, set out as an Effective Date of 1986 Amendment note under section 402 of this title], the amendments made by this paragraph shall not apply to contributions made pursuant to an agreement described in such section for plan years beginning before the earlier of—

“(I) the later of January 1, 1988, or the date on which the last of such agreements terminates (determined without regard to any extension thereof after February 28, 1986), or

“(II) January 1, 1989.”

Section 1011(k)(1)(C) of Pub. L. 100–647 provided that:

“(i) Subparagraph (A)(i) of section 401(k)(10) of the 1986 Code (as added by subparagraph (B)) shall apply to distributions after October 16, 1987.

“(ii) Subparagraph (B) of section 401(k)(10) of the 1986 Code (as added by subparagraph (B)) shall apply to distributions after March 31, 1988.”

Section 1011(l)(5)(B) of Pub. L. 100–647 provided that: “The amendment made by this paragraph [amending this section] shall take effect as if included in the amendments made by section 1120 of the Reform Act [Pub. L. 99–514].”

Amendment by sections 1011(d)(4), (e)(3), (g)(1)–(3), (h)(3), (k)(1)(A), (B), (2)–(7), (9), (l)(1)–(4), (6), (7), 1011A(j), (l), and 1011B(j)(1), (2), (6), (k)(1), (2) of Pub. L. 100–647 effective, except as otherwise provided, as if included in the provision of the Tax Reform Act of 1986, Pub. L. 99–514, to which such amendment relates, see section 1019(a) of Pub. L. 100–647, set out as a note under section 1 of this title.

Section 6053(b) of Pub. L. 100–647 provided that: “The amendment made by subsection (a) [amending this section] shall take effect as if included in the amendments made by section 1121 of the Reform Act [Pub. L. 99–514].”

Section 6055(b) of Pub. L. 100–647 provided that: “The amendment made by this section [amending this section] shall take effect as if included in the amendments made by section 1112(b) of the Reform Act [Pub. L. 99–514].”

Section 6071(d) of Pub. L. 100–647 provided that: “The amendments made by this section [amending this section and section 457 of this title] shall apply to taxable years beginning after the date of the enactment of this Act [Nov. 10, 1988].”

Effective Date of 1987 Amendment

Section 9341(c) of Pub. L. 100–203, as amended by Pub. L. 101–239, title VII, §7881(i)(5), Dec. 19, 1989, 103 Stat. 2442, provided that:

“(1) In general.—Except as provided in this subsection, the amendments made by this section [enacting section 1085b of Title 29, Labor, and amending this section] shall apply to plan amendments adopted after the date of the enactment of this Act [Dec. 22, 1987].

“(2) Collective bargaining agreements.—In the case of a plan maintained pursuant to 1 or more collective bargaining agreements between employee representatives and 1 or more employers ratified before the date of the enactment of this Act, the amendments made by this section shall not apply to plan amendments adopted pursuant to collective bargaining agreements ratified before the date of enactment (without regard to any extension, amendment, or modification of such agreements on or after such date of enactment).”

Effective Date of 1986 Amendment

Amendment by section 1106(d)(1) of Pub. L. 99–514 applicable to benefits accruing in years beginning after Dec. 31, 1988, except as otherwise provided, see section 1106(i)(5) of Pub. L. 99–514, set out as a note under section 415 of this title.

Section 1111(c) of Pub. L. 99–514, as amended by Pub. L. 100–647, title I, §1011(g)(4), Nov. 10, 1988, 102 Stat. 3464, provided that:

“(1) Subsection (a).—The amendments made by subsection (a) [amending this section] shall apply to benefits attributable to plan years beginning after December 31, 1988.

“(2) Subsection (b).—The amendments made by subsection (b) [amending this section] shall apply to years beginning after December 31, 1988.

“(3) Special rule for collective bargaining agreements.—In the case of a plan maintained pursuant to 1 or more collective bargaining agreements between employee representatives and 1 or more employers ratified before March 1, 1986, the amendments made by this section shall not apply to plan years beginning before the earlier of—

“(A) the later of—

“(i) January 1, 1989, or

“(ii) the date on which the last of such collective bargaining agreements terminates (determined without regard to any extension thereof after February 28, 1986), or

“(B) January 1, 1991.”

Section 1112(e) of Pub. L. 99–514, as amended by Pub. L. 100–647, title I, §1011(h)(6)–(9), Nov. 10, 1988, 102 Stat. 3465, provided that:

“(1) In general.—The amendments made by this section [amending this section and sections 402, 404, 406, 407, 410, and 818 of this title] shall apply to plan years beginning after December 31, 1988.

“(2) Special rule for collective bargaining agreements.—In the case of a plan maintained pursuant to 1 or more collective bargaining agreements between employee representatives and 1 or more employers ratified before March 1, 1986, the amendments made by this section shall not apply to plan years beginning before the earlier of—

“(A) the later of—

“(i) January 1, 1989, or

“(ii) the date on which the last of such collective bargaining agreement terminates (determined without regard to any extension thereof after February 28, 1986), or

“(B) January 1, 1991.

“(3) Waiver of excise tax on reversions.—

“(A) In general.—If—

“(i) a plan is in existence on August 16, 1986,

“(ii) such plan would fail to meet the requirements of section 401(a)(26) of the Internal Revenue Code of 1986 (as added by subsection (b)) if such section were in effect for the plan year including August 16, 1986, and

“(iii) there is no transfer of assets to or liabilities from the plan or spinoff or merger involving such plan after August 16, 1986,

then no tax shall be imposed under section 4980 of such Code on any employer reversion by reason of the termination or merger of such plan before the 1st year to which the amendment made by subsection (b) applies.

“(B) Interest rate for determining accrued benefit of highly compensated employees for certain purposes.—In the case of a termination, transfer, or distribution of assets of a plan described in subparagraph (A)(ii) before the 1st year to which the amendment made by subsection (b) applies—

“(i) Amount eligible for rollover, income averaging, or tax-free transfer.—For purposes of determining any eligible amount, the present value of the accrued benefit of any highly compensated employee shall be determined by using an interest rate not less than the highest of—

“(I) the applicable rate under the plan's method in effect under the plan on August 16, 1986,

“(II) the highest rate (as of the date of the termination, transfer, or distribution) determined under any of the methods applicable under the plan at any time after August 15, 1986, and before the termination, transfer, or distribution in calculating the present value of the accrued benefit of an employee who is not a highly compensated employee under the plan (or any other plan used in determining whether the plan meets the requirements of section 401 of the Internal Revenue Code of 1986), or

“(III) 5 percent.

“(ii) Eligible amount.—For purposes of clause (i), the term ‘eligible amount’ means any amount with respect to a highly compensated employee which—

“(I) may be rolled over under section 402(a)(5) of such Code,

“(II) is eligible for income averaging under section 402(e)(1) of such Code, or capital gains treatment under section 402(a)(2) or 403(a)(2) of such Code (as in effect before this Act), or

“(III) may be transferred to another plan without inclusion in gross income.

“(iii) Amounts subject to early withdrawal or excess distribution tax.—For purposes of sections 72(t) and 4980A of such Code, there shall not be taken into account the excess (if any) of—

“(I) the amount distributed to a highly compensated employee by reason of such termination or distribution, over

“(II) the amount determined by using the interest rate applicable under clause (i).

“(iv) Distributions of annuity contracts.—If an annuity contract purchased after August 16, 1986, is distributed to a highly compensated employee in connection with such termination or distribution, there shall be included in gross income for the taxable year of such distribution an amount equal to the excess of—

“(I) the purchase price of such contract, over

“(II) the present value of the benefits payable under such contract determined by using the interest rate applicable under clause (i).

Such excess shall not be taken into account for purposes of sections 72(t) and 4980A of such Code.

“(v) Highly compensated employee.—For purposes of this subparagraph, the term ‘highly compensated employee’ has the meaning given such term by section 414(q) of such Code.

“(4) Special rule for plans which may not terminate.—To the extent provided in regulations prescribed by the Secretary of the Treasury or his delegate, if a plan is prohibited from terminating under title IV of the Employee Retirement Income Security Act of 1974 [29 U.S.C. 1301 et seq.] before the 1st year to which the amendment made by subsection (b) would apply, the amendment made by subsection (b) shall only apply to years after the 1st year in which the plan is able to terminate.”

Amendment by section 1114(b)(7) of Pub. L. 99–514 applicable to years beginning after Dec. 31, 1988, see section 1114(c)(3) of Pub. L. 99–514, set out as a note under section 414 of this title.

Section 1116(f) of Pub. L. 99–514, as amended by Pub. L. 100–647, title I, §1011(k)(8), (10), Nov. 10, 1988, 102 Stat. 3470, provided that:

“(1) In general.—Except as provided in this subsection, the amendments made by this section [amending this section] shall apply to years beginning after December 31, 1988.

“(2) Nondiscrimination rules.—

“(A) In general.—Except as provided in subparagraph (B), the amendments made by subsections (a), (b)(4), and (d) [amending this section], and the provisions of section 401(k)(4)(B) of the Internal Revenue Code of 1986 (as added by this section), shall apply to years beginning after December 31, 1986.

“(B) Transition rules for certain governmental and tax-exempt plans.—Subparagraph (B) of section 401(k)(4) of the Internal Revenue Code of 1986 (relating to governments and tax-exempt organizations not eligible for cash or deferred arrangements), as added by this section, shall not apply to any cash or deferred arrangement adopted by—

“(i) a State or local government or political subdivision thereof, or any agency or instrumentality thereof, before May 6, 1986, or

“(ii) a tax-exempt organization before July 2, 1986.

In the case of an arrangement described in clause (i), the amendments made by subsections (a), (b)(4), and (d) shall apply to years beginning after December 31, 1988. If clause (i) or (ii) applies to any arrangement adopted by a governmental unit, then any cash or deferred arrangement adopted by such unit on or after the date referred to in the applicable clause shall be treated as adopted before such date.

“(3) Aggregation and excess contributions.—The amendments made by subsections (c) and (e) [amending this section] shall apply to years beginning after December 31, 1986.

“(4) Collective bargaining agreements.—

“(A) In general.—In the case of a plan maintained pursuant to 1 or more collective bargaining agreements between employee representatives and 1 or more employers ratified before March 1, 1986, the amendments made by this section shall not apply to years beginning before the earlier of—

“(i) the later of—

“(I) January 1, 1989, or

“(II) the date on which the last of such collective bargaining agreements terminates (determined without regard to any extension thereof after February 28, 1986), or

“(ii) January 1, 1991.

“(B) Special rule for nondiscrimination rules.—In the case of a plan described in subparagraph (A), the amendments and provisions described in paragraph (2) shall not apply to years beginning before the earlier of—

“(i) the date determined under subparagraph (A)(i)(II), or

“(ii) January 1, 1989.

“(5) Special rule for qualified offset arrangements.—

“(A) In general.—A cash or deferred arrangement shall not be treated as failing to meet the requirements of section 401(k)(4) of the Internal Revenue Code of 1986 (as added by this section) to the extent such arrangement is part of a qualified offset arrangement consisting of such cash or deferred arrangement and a defined benefit plan.

“(B) Qualified offset arrangement.—For purposes of subparagraph (A), a cash or deferred arrangement is part of a qualified offset arrangement with a defined benefit plan to the extent such offset arrangement satisfies each of the following conditions with respect to the employer maintaining the arrangement on April 16, 1986, and at all times thereafter:

“(i) The benefit under the defined benefit plan is directly and uniformly conditioned on the initial elective deferrals (up to 4 percent of compensation).

“(ii) The benefit provided under the defined benefit plan (before the offset) is at least 60 percent of an employee's cumulative elective deferrals (up to 4 percent of compensation).

“(iii) The benefit under the defined benefit plan is reduced by the benefit attributable to the employee's elective deferrals under the plan (up to 4 percent of compensation) and the income allocable thereto. The interest rate used to calculate the reduction shall not exceed the greater of the rate under section 411(a)(11)(B)(ii) of such Code or the interest rate applicable under section 411(c)(2)(C)(iii) of such Code, taking into account section 411(c)(2)(D) of such Code.

For purposes of applying section 401(k)(3) of such Code to the cash or deferred arrangement, the benefits under the defined benefit plan conditioned on initial elective deferrals may be treated as matching contributions under such rules as the Secretary of the Treasury or his delegate may prescribe. The Secretary shall provide rules for the application of this paragraph in the case of successor plans.

“(C) Definition of employer.—For purposes of this paragraph, the term ‘employer’ includes any research and development center which is federally funded and engaged in cancer research, but only with respect to employees of contractor-operators whose salaries are reimbursed as direct costs against the operator's contract to perform work at such center.

“(6) Withdrawals on sale of assets.—Subclauses (II), (III), and (IV) of section 401(k)(2)(B)(i) of the Internal Revenue Code of 1986 (as added by subsection (b)(1)) shall apply to distributions after December 31, 1984.

“(7) Distributions before plan amendment.—

“(A) In general.—If a plan amendment is required to allow a plan to make any distribution described in section 401(k)(8) of the Internal Revenue Code of 1986, any such distribution which is made before the close of the 1st plan year for which such amendment is required to be in effect under section 1140 [set out as a note below], shall be treated as made in accordance with the provisions of such plan.

“(B) Distributions pursuant to model amendment.—

“(i) Secretary to prescribe amendment.—The Secretary of the Treasury or his delegate shall prescribe an amendment which allows a plan to make any distribution described in section 401(k)(8) of such Code.

“(ii) Adoption by plan.—If a plan adopts the amendment prescribed under clause (i) and makes a distribution in accordance with such amendment, such distribution shall be treated as made in accordance with the provisions of the plan.”

Section 1117(d) of Pub. L. 99–514, as amended by Pub. L. 100–647, title I, §1011(l)(12), Nov. 10, 1988, 102 Stat. 3471, provided that:

“(1) In general.—The amendments made by this section [enacting section 4979 of this title and amending this section and section 414 of this title] shall apply to plan years beginning after December 31, 1986.

“(A) January 1, 1989, or

“(B) the date on which the last of such collective bargaining agreements terminates (determined without regard to any extension thereof after February 28, 1986).

“(3) Annuity contracts.—In the case of an annuity contract under section 403(b) of the Internal Revenue Code of 1986—

“(A) the amendments made by this section shall apply to plan years beginning after December 31, 1988, and

“(B) in the case of a collective bargaining agreement described in paragraph (2), the amendments made by this section shall not apply to years beginning before the earlier of—

“(i) the later of—

“(I) January 1, 1989, or

“(II) the date determined under paragraph (2)(B), or

“(ii) January 1, 1991.

“(4) Distributions before plan amendment.—

“(A) In general.—If a plan amendment is required to allow a plan to make any distribution described in section 401(m)(6) of the Internal Revenue Code of 1986, any such distribution which is made before the close of the 1st plan year for which such amendment is required to be in effect under section 1140 [set out as a note below] shall be treated as made in accordance with the provisions of the plan.

“(B) Distributions pursuant to model amendment.—

Section 1119(b) of Pub. L. 99–514 provided that: “The amendment made by subsection (a) [amending this section] shall apply to plan years beginning after December 31, 1985.”

Section 1121(d) of Pub. L. 99–514, as amended by Pub. L. 100–647, title I, §1011A(a)(3), (4), Nov. 10, 1988, 102 Stat. 3472, provided that:

“(1) In general.—Except as provided in this subsection, the amendments made by this section [amending this section and sections 402, 408, and 4974 of this title] shall apply to years beginning after December 31, 1988.

“(2) Subsection (c).—The amendments made by subsection (c) [amending sections 402 and 408 of this title] shall apply to years beginning after December 31, 1986.

“(3) Collective bargaining agreements.—In the case of a plan maintained pursuant to 1 or more collective bargaining agreements between employee representatives and 1 or more employers ratified before March 1, 1986, the amendments made by this section shall not apply to distributions to individuals covered by such agreements in years beginning before the earlier of—

“(A) the later of—

“(i) the date on which the last of such collective bargaining agreements terminates (determined without regard to any extension thereof after February 28, 1986), or

“(ii) January 1, 1989, or

“(B) January 1, 1991.

“(4) Transition rules.—

“(A) The amendments made by subsections (a) and (b) [amending this section and section 4974 of this title] shall not apply with respect to any benefits with respect to which a designation is in effect under section 242(b)(2) of the Tax Equity and Fiscal Responsibility Act of 1982 [section 242(b)(2) of Pub. L. 97–248, formerly set out as a note below].

“(B)(i) Except as provided in clause (ii), the amendment made by subsection (b) [amending this section] shall not apply in the case of any individual who has attained age 701/2 before January 1, 1988.

“(ii) Clause (i) shall not apply to any individual who is a 5-percent owner (as defined in section 416(i) of the Internal Revenue Code of 1986), at any time during—

“(I) the plan year ending with or within the calendar year in which such owner attains age 661/2, and

“(II) any subsequent plan year.

“(5) Plans may incorporate section 401(a)(9) requirements by reference.—Notwithstanding any other provision of law, except as provided in regulations prescribed by the Secretary of the Treasury or his delegate, a plan may incorporate by reference the requirements of section 401(a)(9) of the Internal Revenue Code of 1986.”

Section 1136(c) of Pub. L. 99–514 provided that: “The amendment made by subsection (a) [amending this section] shall apply to years beginning after December 31, 1985.”

Section 1143(b) of Pub. L. 99–514 provided that: “The amendment made by subsection (a) [amending this section] shall apply to taxable years beginning after December 31, 1986.”

Section 1145(d) of Pub. L. 99–514 provided that: “The amendments made by this section [amending this section, section 1055 of Title 29, Labor, and provisions set out as a note under section 1001 of Title 29] shall apply as if included in the amendments made by the Retirement Equity Act of 1984 [Pub. L. 98–397].”

Amendment by section 1171(b)(5) of Pub. L. 99–514 applicable to compensation paid or accrued after Dec. 31, 1986, in taxable years ending after such date, except as otherwise provided, see section 1171(c) of Pub. L. 99–514, set out as a note under section 38 of this title.

Section 1174(c)(2)(B) of Pub. L. 99–514 provided that: “The amendment made by this paragraph [amending this section] shall apply to distributions attributable to stock acquired after December 31, 1986.”

Section 1175(a)(2) of Pub. L. 99–514 provided that: “The amendment made by this subsection [amending this section] shall apply to stock acquired after December 31, 1986.”

Section 1176(c) of Pub. L. 99–514 provided that: “The amendment made by subsection (a) [amending this section] shall be effective December 31, 1986. The amendment made by subsection (b) [amending section 409 of this title] shall apply to acquisitions of securities after December 31, 1986.”

Section 1852(h)(1) of Pub. L. 99–514, as amended by Pub. L. 100–647, title I, §1018(t)(3)(C), Nov. 10, 1988, 102 Stat. 3588, provided that the amendment made by that section is effective for years beginning after Dec. 31, 1985.

Section 1879(g)(3) of Pub. L. 99–514 provided that: “The amendments made by this subsection [amending this section] shall apply to plan years beginning after December 31, 1984.”

Amendment by sections 1848(b) and 1852(a)(4)(A), (6), (b)(8), (g), (h)(1) of Pub. L. 99–514 effective, except as otherwise provided, as if included in the provisions of the Tax Reform Act of 1984, Pub. L. 98–369, div. A, to which such amendment relates, see section 1881 of Pub. L. 99–514, set out as a note under section 48 of this title.

Section 1898(j) of Pub. L. 99–514 provided that: “Except as otherwise provided in this section, any amendment made by this section [amending this section, sections 402, 411, 414, 415, 417, and 2503 of this title, and sections 1053 to 1056 of Title 29, Labor, and provisions set out as notes under section 1001 of Title 29] shall take effect as if included in the provision of the Retirement Equity Act of 1984 [Pub. L. 98–397] to which such amendment relates.”

Effective Date of 1984 Amendments

Amendment by section 203(a) of Pub. L. 98–397 applicable to plan years beginning after Dec. 31, 1984, amendment by section 204(a) of Pub. L. 98–397 effective Jan. 1, 1985, and amendment by section 301(b) of Pub. L. 98–397 applicable to plan amendments made after July 30, 1984, but not applicable to the termination of a certain defined benefit plan, except as otherwise provided, see sections 302 and 303 of Pub. L. 98–397, set out as a note under section 1001 of Title 29, Labor.

Nothing in amendment by section 203(a) of Pub. L. 98–397 to prevent any distribution required by reason of a failure to comply with the terms of a loan made on or before Aug. 18, 1985, and secured by a portion of the participant's accrued benefit, see section 1898(b)(4)(C)(ii) of Pub. L. 99–514, set out as an Effective Date of 1986 Amendment note under section 417 of this title.

Amendment by section 211(b)(5) of Pub. L. 98–369 applicable to taxable years beginning after Dec. 31, 1983, see section 215 of Pub. L. 98–369, set out as an Effective Date note under section 801 of this title.

Amendment by section 474(r)(13) of Pub. L. 98–369 applicable to taxable years beginning after Dec. 31, 1983, and to carrybacks from such years, see section 475(a) of Pub. L. 98–369, set out as a note under section 21 of this title.

Section 491(f)(3) of Pub. L. 98–369 provided that: “The amendments made by subsection (e) [redesignating section 409A as section 409 of this title and amending this section and sections 41, 415, 4975, and 6699 of this title] shall take effect on January 1, 1984.”

Section 521(e) of Pub. L. 98–369, as amended by Pub. L. 99–514, §2, Oct. 22, 1986, 100 Stat. 2095, provided that:

“(1) In general.—The amendments made by this section [amending this section and sections 72, 403, and 408 of this title and repealing provisions set out as a note under this section] shall apply to years beginning after December 31, 1984.

“(2) Repeal of section 242 of tefra.—The amendment made by subsection (a)(2) [repealing section 242 of Pub. L. 97–248, which amended this section and enacted provisions formerly set out below] shall take effect as if included in the Tax Equity and Fiscal Responsibility Act of 1982 [Pub. L. 97–248].

“(3) Transition rule.—A trust forming part of a plan shall not be disqualified under paragraph (9) of section 401(a) of the Internal Revenue Code of 1986 [formerly I.R.C. 1954], as amended by subsection (a)(1), by reason of distributions under a designation (before January 1, 1984) by any employee in accordance with a designation described in section 242(b)(2) of the Tax Equity and Fiscal Responsibility Act of 1982 (as in efffect [sic] before the amendments made by this Act) [formerly set out as an Effective Date of 1982 Amendment note below].

“(4) Special rule for governmental plans.—In the case of a governmental plan (within the meaning of section 414(d) of the Internal Revenue Code of 1986), paragraph (1) shall be applied by substituting ‘1986’ for ‘1984’.

“(5) Special rule for collective bargaining agreements.—In the case of a plan maintained pursuant to one or more collective bargaining agreements ratified on or before the date of the enactment of this Act [July 18, 1984] between employee representatives and one or more employers, the amendments made by this section shall not apply to years beginning before the earlier of—

“(A) the date on which the last of the collective bargaining agreements relating to the plan terminates (determined without regard to any extension thereof agreed to after the date of the enactment of this Act), or

“(B) January 1, 1988.

For purposes of subparagraph (A), any plan amendment made pursuant to a collective bargaining agreement relating to the plan which amends the plan solely to conform to any requirement added by this section shall not be treated as a termination of such collective bargaining agreement.”

Section 524(d)(2) of Pub. L. 98–369 provided that: “The amendment made by this subsection [amending this section] shall apply to plan years beginning after December 31, 1983.”

Section 527(c) of Pub. L. 98–369, as amended by Pub. L. 99–514, §2, Oct. 22, 1986, 100 Stat. 2095, provided that:

“(1) Subsection (a).—

“(A) In general.—Except as provided in subparagraph (B), the amendment made by subsection (a) [amending this section] shall apply to plan years beginning after December 31, 1984.

“(B) Exception for certain existing plans.—The amendment made by subsection (a) shall not apply to any plan—

“(i) which was maintained by a State on June 8, 1984, and

“(ii) with respect to which a determination letter had been issued by the Secretary on December 6, 1982.

“(2) Subsection (b).—

“(A) In general.—The amendments made by this section [amending this section] shall apply with respect to plan years beginning after the date of the enactment of this Act [July 18, 1984].

“(B) Transitional rule.—Rules similar to the rules under section 135(c)(2) of the Revenue Act of 1978 [section 135(c)(2) of Pub. L. 95–600, set out below] shall apply with respect to any pre-ERISA money purchase plan (as defined in section 401(k)(5) of the Internal Revenue Code of 1986 [formerly I.R.C. 1954]) for plan years beginning after December 31, 1979, and on or before the date of the enactment of this Act.”

Section 528(c) of Pub. L. 98–369 provided that: “The amendments made by this section [amending this section and section 415 of this title] shall apply to years beginning after March 31, 1984.”

Amendment by section 713 of Pub. L. 98–369 effective as if included in the provision of the Tax Equity and Fiscal Responsibility Act of 1982, Pub. L. 97–248, to which such amendment relates, see section 715 of Pub. L. 98–369, set out as a note under section 31 of this title.

Effective Date of 1983 Amendments

Amendment by Pub. L. 98–21 applicable to taxable years beginning after Dec. 31, 1989, see section 124(d)(2) of Pub. L. 98–21, set out as a note under section 1401 of this title.

Amendment by Pub. L. 97–448 effective, except as otherwise provided, as if it had been included in the provision of the Economic Recovery Tax Act of 1981, Pub. L. 97–34, to which such amendment relates, see section 109 of Pub. L. 97–448, set out as a note under section 1 of this title.

Effective Date of 1982 Amendment

Section 242(b) of Pub. L. 97–248, which prescribed the effective date for amendment by section 242(a) of Pub. L. 97–248, was repealed by Pub. L. 98–369, div. A, title V, §521(a)(2), July 18, 1984, 98 Stat. 867.

Section 249(b) of Pub. L. 97–248 provided that: “The amendments made by this section [amending this section] shall apply to plan years beginning after December 31, 1983.”

Section 254(b) of Pub. L. 97–248 provided that: “The amendment made by subsection (a) [amending this section] shall apply with respect to taxable years beginning after December 31, 1981.”

Amendment by sections 237, 238, and 240 of Pub. L. 97–248 applicable to years beginning after Dec. 31, 1983, see section 241 of Pub. L. 97–248, set out as an Effective Date note under section 416 of this title.

Effective Date of 1981 Amendment

Amendment by section 312(b)(1), (c)(2)–(4), (e)(2) of Pub. L. 97–34 applicable to plans which include employees within the meaning of subsec. (c)(1) of this section with respect to taxable years beginning after Dec. 31, 1981, see section 312(f)(1) of Pub. L. 97–34, set out as a note under section 72 of this title.

Section 314(a)(2) of Pub. L. 97–34 provided that: “The amendment made by paragraph (1) [amending this section] shall apply to distributions after December 31, 1980, in taxable years beginning after such date.”

Section 338(b) of Pub. L. 97–34 provided that: “The amendment made by this section [amending this section] shall apply to acquisitions of securities after December 31, 1979.”

Section 339 of Pub. L. 97–34 provided that: “Except as otherwise provided, the amendments made by this subtitle [subtitle D (§§331–339) of title III of Pub. L. 97–34, enacting section 44G of this title and amending this section and sections 46, 48, 55, 56, 381, 383, 404, 409A, 415, 6096, 6411, 6511, and 6699 of this title] shall apply to taxable years beginning after December 31, 1981.”

Effective Date of 1980 Amendments

Section 221(b) of Pub. L. 96–605 provided that: “The amendment made by subsection (a) [amending this section] shall apply with respect to plan years beginning after December 31, 1980.”

Section 225(c) of Pub. L. 96–605 provided that: “The amendments made by this section [amending this section and sections 408 and 410 of this title] shall apply with respect to plan years beginning after December 31, 1980.”

Section 410(c) of Pub. L. 96–364 provided that: “The amendment made by this section [amending this section and section 1103 of Title 29, Labor] shall take effect on January 1, 1975, except that in the case of contributions received by a collectively bargained plan maintained by more than one employer before the date of enactment of this Act, [Sept. 26, 1980], any determination by the plan administrator that any such contribution was made by mistake of fact or law before such date shall be deemed to have been made on such date of enactment.”

Amendment by section 208(a), (e) of Pub. L. 96–364 effective Sept. 26, 1980, see section 210(a) of Pub. L. 96–364, set out as an Effective Date note under section 418 of this title.

Amendment by Pub. L. 96–222 effective, except as otherwise provided, as if it had been included in the provisions of the Revenue Act of 1978, Pub. L. 95–600, to which such amendment relates, see section 201 of Pub. L. 96–222, set out as a note under section 32 of this title.

Effective Date of 1978 Amendment

Section 135(c)(1) of Pub. L. 95–600 provided that: “The amendments made by this section [amending this section and section 402 of this title] shall apply to plan years beginning after December 31, 1979.”

Amendment by section 141(f)(3) of Pub. L. 95–600 effective with respect to qualified investment for taxable years beginning after Dec. 31, 1978, see section 141(g)(1) of Pub. L. 95–600, set out as an Effective Date note under section 409 of this title.

Section 143(b) of Pub. L. 95–600 provided that: “The amendment made by subsection (a) [amending this section] shall apply to acquisitions of securities after December 31, 1979.”

Amendment by section 152(e) of Pub. L. 95–600 applicable to taxable years beginning after Dec. 31, 1978, see section 152(h) of Pub. L. 95–600, set out as a note under section 408 of this title.

Effective Date of 1976 Amendments

Amendment by section 803(b)(2) of Pub. L. 94–455 effective for taxable years beginning after Dec. 31, 1974, see section 803(j) of Pub. L. 94–455, set out as a note under section 46 of this title.

Section 1505(c) of Pub. L. 94–455 provided that: “The amendments made by this section [amending this section and section 801 of this title] apply for taxable years beginning after December 31, 1975.”

Amendment by section 1901(a)(56) of Pub. L. 94–455 effective for taxable years beginning after Dec. 31, 1976, see section 1901(d) of Pub. L. 94–455, set out as a note under section 2 of this title.

Section 1(e) of Pub. L. 94–267 provided that: “The amendments made by this Act [amending this section and sections 402 to 404 and 805 of this title, and enacting provisions set out as a note under section 402 of this title] shall apply with respect to payments made to an employee on or after July 4, 1974.”

Effective Date of 1974 Amendment

Amendment by sections 1012(b) and 1016(a)(2) of Pub. L. 93–406 applicable, except as otherwise provided in section 1017(c) through (i) of Pub. L. 93–406, for plan years beginning after Sept. 2, 1974, but, in the case of plans in existence on Jan. 1, 1974, amendment by sections 1012(b) and 196(a)(2) of Pub. L. 93–406 applicable for plan years beginning after Dec. 31, 1975, see section 1017 of Pub. L. 93–406, set out as an Effective Date; Transitional Rules note under section 410 of this title.

Section 1021(a)(1), (b) of Pub. L. 93–406 provided that the amendment made by that section is effective with respect to plan years beginning after Dec. 31, 1975.

Section 1022(d) of Pub. L. 93–406 provided that the amendment made by that section is effective as of Jan. 1, 1974.

Section 1022(f) of Pub. L. 93–406 provided that the amendment made by that section is effective as of Jan. 1, 1974.

Section 1024 of Pub. L. 93–406 provided that: “Except as otherwise provided in section 1021, the amendments made by section 1021 [amending this section] shall apply to plan years to which part I applies. [For description of plan years to which part I applies, see section 1017 of Pub. L. 93–406, set out as an Effective Date; Transitional Rules note under section 410 of this title.] Except as otherwise provided in section 1022, the amendments made by section 1022 [amending this section and section 6051 of this title] shall apply to plan years to which part I applies. Section 1023 [amending this section] shall take effect on the date of the enactment of this Act [Sept. 2, 1974].”

Section 2001(i)(2)–(4) of Pub. L. 93–406 provided that:

“(2) The amendments made by subsection (c) [amending this section] apply to

“(A) taxable years beginning after December 31, 1975, and

“(B) any other taxable years beginning after December 31, 1973, for which contributions were made under the plan in excess of the amounts permitted to be made under sections 404(e) and 1379(b) [of this title] as in effect on the day before the date of the enactment of this Act [Sept. 2, 1974].

“(3) The amendments made by subsection (d) [amending this section] apply to taxable years beginning after December 31, 1975.

“(4) The amendments made by subsections (e) and (f) [enacting section 4972 of this title and amending this section and section 72 of this title] apply to contributions made in taxable years beginning after December 31, 1975.”

Amendment by section 2001(h)(1) of Pub. L. 93–406 applicable to taxable years ending after Sept. 2, 1974, see section 2001(i)(6) of Pub. L. 93–406, set out as a note under section 72 of this title.

Amendment by section 2004(a)(1) of Pub. L. 93–406 applicable to years beginning after Dec. 31, 1975, see section 2004(d) of Pub. L. 93–406, set out as an Effective Date; Transitional Provisions note under section 415 of this title.

Effective Date of 1971 Amendment

Section 1(b) of Pub. L. 91–691 provided that: “The amendments made by subsection (a) [amending this section] shall apply to taxable years beginning after December 31, 1953, and ending after August 16, 1954, but only with respect to contributions made after December 31, 1954.”

Effective Date of 1966 Amendment

Section 204(d) of Pub. L. 89–809, as amended by Pub. L. 90–607, Oct. 21, 1968, 82 Stat. 1189; Pub. L. 99–514, §2, Oct. 22, 1986, 100 Stat. 2095, provided that: “The amendments made by subsections (a) and (b) [amending this section and section 404 of this title] shall apply with respect to taxable years beginning after December 31, 1967. The amendment made by subsection (c) [amending this section] shall apply with respect to taxable years beginning after December 31, 1967, and in the case of a taxpayer who applies the averaging provisions of section 401(e)(3) of the Internal Revenue Code of 1986 [formerly I.R.C. 1954] for a taxable year beginning after December 31, 1967, the computation of the amount deductible under section 404 of such Code for any prior taxable year which began before January 1, 1968, shall be made, for purposes of such averaging provisions, as if the amendment made by subsection (c) were applicable to such prior taxable year.”

Section 205(b) of Pub. L. 89–809 provided that: “The amendment made by subsection (a) [amending this section] shall apply to taxable years ending after the date of the enactment of this Act [Nov. 13, 1966].”

Effective Date of 1965 Amendment

Amendment by Pub. L. 89–97 applicable to taxable years beginning after Dec. 31, 1966, see section 106(e) of Pub. L. 89–97, set out as a note under section 213 of this title.

Effective Date of 1964 Amendment

Section 219(b) of Pub. L. 88–272 provided that: “The amendments made by subsection (a) [amending this section] shall apply with respect to taxable years beginning after December 31, 1953, and ending after August 16, 1954, but only with respect to contributions made after December 31, 1954.”

Effective Date of 1962 Amendments

Section 2(c) of Pub. L. 87–863 provided that: “The amendments made by subsections (a) and (b) [amending this section and section 404 of this title] shall apply to taxable years beginning after the date of the enactment of this Act [Oct. 23, 1962].”

Amendment by Pub. L. 87–792 applicable to taxable years beginning after Dec. 31, 1962, see section 8 of Pub. L. 87–792, set out as a note under section 22 of this title.

Short Title of 1962 Amendment

Section 1 of Pub. L. 87–792 provided: “That this Act [enacting sections 405 and 6047 of this title and amending this section and sections 37, 62, 72, 101, 104, 105, 172, 402 to 404, 503, 805, 1361, 2039, 2517, 3306, 3401, and 7207 of this title] may be cited as the ‘Self-Employed Individuals Tax Retirement Act of 1962’.”

Regulations

Section 1141 of Pub. L. 99–514 provided that: “The Secretary of the Treasury or his delegate shall issue before February 1, 1988, such final regulations as may be necessary to carry out the amendments made by—

“(1) section 1111 [amending this section], relating to application of nondiscrimination rules to integrated plans,

“(2) section 1112 [amending this section and sections 402, 404, 406, 407, 410, and 818 of this title], relating to coverage requirements for qualified plans,

“(3) section 1113 [amending sections 410 and 411 of this title and sections 1052 to 1054 of Title 29, Labor], relating to minimum vesting standards,

“(4) section 1114 [amending this section, sections 106, 117, 120, 127, 129, 132, 274, 404A, 406, 407, 411, 414, 415, 423, 501, 505, and 4975 of this title, and section 1108 of Title 29], relating to the definition of highly compensated employee,

“(5) section 1115 [amending section 414 of this title], relating to separate lines of business and the definition of compensation,

“(6) section 1116 [amending this section], relating to rules for section 401(k) plans,

“(7) section 1117 [enacting section 4979 of this title and amending this section and section 414 of this title], relating to nondiscrimination requirements for employer matching and employer contribution,

“(8) section 1120 [amending section 403 of this title], relating to nondiscrimination requirements for tax sheltered annuities, and

“(9) section 1133 [enacting section 4981A [now 4980A] of this title], relating to tax on excess distributions.”

Applicability of Subsection (a)(26)

Section 6065 of Pub. L. 100–647 provided that: “In the case of plan years beginning before January 1, 1993, section 401(a)(26) of the 1986 Code shall not apply to any governmental plan (within the meaning of section 414(d) of such Code) with respect to employees who were participants in such plan on July 14, 1988.”

Coordination of Internal Revenue Code of 1986 With Employee Retirement Income Security Act of 1974

Section 9343(a) of Pub. L. 100–203 provided that: “Except to the extent specifically provided in the Internal Revenue Code of 1986 or as determined by the Secretary of the Treasury, titles I and IV of the Employee Retirement Income Security Act of 1974 [29 U.S.C. 1001 et seq., 1301 et seq.] are not applicable in interpreting such Code.”

Plan Amendments Not Required Until January 1, 1994

Section 523 of title V of Pub. L. 102–318 provided that: “If any amendment made by this subtitle [subtitle B (§§521–523) of title V of Pub. L. 102–318, amending this section and sections 55, 62, 72, 219, 402 to 404, 406 to 408, 411, 414, 415, 457, 691, 871, 877, 1441, 3121, 3306, 3402, 3405, 4973, 4980A, 6047, 6652, and 7701 of this title] requires an amendment to any plan, such plan amendment shall not be required to be made before the first plan year beginning on or after January 1, 1994, if—

“(1) during the period after such amendment takes effect and before such first plan year, the plan is operated in accordance with the requirements of such amendment, and

“(2) such plan amendment applies retroactively to such period.”

Plan Amendments Not Required Until January 1, 1989

Section 1140 of title XI of Pub. L. 99–514, as amended by Pub. L. 101–239, title VII, §7861(c), Dec. 19, 1989, 103 Stat. 2431, provided that:

“(a) In General.—If any amendment made by this subtitle, subtitle C [subtitles A (§§1101–1147) and C (§§1171–1177) of title XI of Pub. L. 99–514, enacting sections 2057, 4972, 4979, 4980, 4981A, and 6659A of this title, amending this section, sections 38, 56, 72, 106, 108, 117, 120, 127, 129, 132, 133, 219, 274, 402 to 404A, 406 to 411, 414 to 417, 423, 457, 501, 505, 818, 852, 3121, 3306, 3405, 4973 to 4975, 4979A, 6051, 6693, and 7701 of this title, and sections 1052 to 1055 and 1108 of Title 29, Labor, repealing sections 41 and 6699 of this title, and amending provisions set out as a note under section 1001 of Title 29], or title XVIII of this Act [see Tables for classification] requires an amendment to any plan, such plan amendment shall not be required to be made before the first plan year beginning on or after January 1, 1989, if—

“(1) during the period after such amendment takes effect and before such first plan year, the plan is operated in accordance with the requirements of such amendment or in accordance with an amendment prescribed by the Secretary and adopted by the plan, and

“(2) such plan amendment applies retroactively to the period after such amendment takes effect and such first plan year.

A pension plan shall not be treated as failing to provide definitely determinable benefits or contributions, or to be operated in accordance with the provisions of the plan, merely because it operates in accordance with this provision.

“(b) Model Amendment.—

“(1) Secretary to prescribe amendment.—The Secretary of the Treasury or his delegate shall prescribe an amendment or amendments which allow a plan to meet the requirements of any amendment made by this subtitle or subtitle C—

“(A) which requires an amendment to such plan, and

“(B) is effective before the first plan year beginning after December 31, 1988.

“(2) Adoption by plan.—If a plan adopts the amendment or amendments prescribed under paragraph (1) and operates in accordance with such amendment or amendments, such plan shall not be treated as failing to provide definitely determinable benefits or contributions or to be operated in accordance with the provisions of the plan.

“(c) Special Rule for Collectively Bargained Plans.—In the case of a plan maintained pursuant to 1 or more collective bargaining agreements between employee representatives and 1 or more employers ratified before March 1, 1986, subsection (a) shall be applied by substituting for the first plan year beginning on or after January 1, 1989, the first plan year beginning after the later of—

“(1) December 31, 1988, or

“(2) the earlier of—

“(A) December 31, 1990, or

“(B) the date on which the last of such collective bargaining agreements terminate (without regard to any extension after February 28, 1986).

For purposes of paragraph (1)(B) [(2)(B)] and any other provision of this title [see Tables for classification], an agreement shall not be treated as terminated merely because the plan is amended pursuant to such agreement to meet the requirements of any amendment made by this title or title XVIII of this Act.”

Secretary To Accept Applications With Respect to Section 401(k) Plans

Section 1142 of Pub. L. 99–514 provided that: “The Secretary of the Treasury or his delegate shall, not later than May 1, 1987, begin accepting applications for opinion letters with respect to master and prototype plans for qualified cash or deferred arrangements under section 401(k) of the Internal Revenue Code of 1986.”

Treatment of Individuals Having Beginning Date Affected by Pub. L. 99–514

Section 1852(a)(4)(C) of Pub. L. 99–514, as added by Pub. L. 100–647, title I, §1018(t)(3)(A), Nov. 10, 1988, 102 Stat. 3588, provided that: “An individual whose required beginning date would, but for the amendment made by subparagraph (A) [amending this section], occur after December 31, 1986, but whose required beginning date after such amendment occurs before January 1, 1987, shall be treated as if such individual had become a 5-percent owner during the plan year ending in 1986.”

Distribution Requirements for Accounts and Annuities of an Insurer in a Rehabilitation Proceeding

Section 553 of Pub. L. 98–369, as amended by Pub. L. 99–514, §2, Oct. 22, 1986, 100 Stat. 2095, provided that:

“(a) In General.—For purposes of sections 401(a)(9), 408(a)(6) and (7), and 408(b)(3) and (4) of the Internal Revenue Code of 1986 [formerly I.R.C. 1954]—

“(1) a trust, custodial account, or annuity or other contract forming part of a pension or profit-sharing plan, or a retirement annuity, or

“(2) a grantor of an individual retirement account or an individual retirement annuity,

shall not be treated as failing to meet the requirements of such sections if such account, annuity, or contract was issued by an insurance company which, on March 15, 1984, was a party to a rehabilitation proceeding under the applicable State insurance law.

“(b) Limitation.—Subsection (a) shall apply only during the period during which—

“(1) the insurance company continues to be a party to the proceeding described in subsection (a), and

“(2) distributions under the trust, custodial account, or annuity or other contract may not be made by reason of such proceeding.”

Qualification Requirements Modified if Regulations Not Issued

Section 524(e) of Pub. L. 98–369, as amended by Pub. L. 99–514, §2, Oct. 22, 1986, 100 Stat. 2095, provided that:

“(1) In general.—If the Secretary of the Treasury or his delegate does not publish final regulations under section 416 of the Internal Revenue Code of 1986 [formerly I.R.C. 1954] (as in effect on the day before the date of the enactment of this Act [July 18, 1984]) before January 1, 1985, the Secretary shall publish before such date plan amendment provisions which may be incorporated in a plan to meet the requirements of section 401(a)(10)(B)(ii) of such Code.

“(2) Effect of incorporation.—If a plan is amended to incorporate the plan amendment provisions described in paragraph (1), such plan shall be treated as meeting the requirements of section 401(a)(10)(B)(ii) of the Internal Revenue Code of 1986 during the period such amendment is in effect but not later than 6 months after the final regulations described in paragraph (1) are published.

“(3) Failure by secretary to publish.—If the Secretary of the Treasury or his delegate does not publish plan amendment provisions described in paragraph (1), the plan shall be treated as meeting the requirements of section 401(a)(10)(B) of the Internal Revenue Code of 1986 if—

“(A) such plan is amended to incorporate such requirements by reference, except that

“(B) in the case of any optional requirement under section 416 of such Code, if such amendment does not specify the manner in which such requirement will be met, the employer shall be treated as having elected the requirement with respect to each employee which provides the maximum vested accrued benefit for such employee.”

Transitional Rule

Section 135(c)(2) of Pub. L. 95–600, as amended by Pub. L. 99–514, §2, Oct. 22, 1986, 100 Stat. 2095, provided that: “In the case of cash or deferred arrangements in existence on June 27, 1974—

“(A) the qualification of the plan and the trust under section 401 of the Internal Revenue Code of 1986 [formerly I.R.C. 1954];

“(B) the exemption of the trust under section 501(a) of such Code;

“(C) the taxable year of inclusion in gross income of the employee of any amount so contributed by the employer to the trust; and

“(D) the excludability of the interest of the employee in the trust under sections 2039 and 2517 of such Code,

shall be determined for plan years beginning before January 1, 1980 in a manner consistent with Revenue Ruling 56–497 (1956–2 C.B. 284), Revenue Ruling 63–180 (1963–2 C.B. 189), and Revenue Ruling 68–89 (1968–1 C.B. 402).”

Salary Reduction Regulations

Section 2006 of Pub. L. 93–406, as amended by Pub. L. 94–455, title XV, §1506, Oct. 4, 1976, 90 Stat. 1739; Pub. L. 95–615, §5, Nov. 8, 1978, 92 Stat. 3097; Pub. L. 99–514, §2, Oct. 22, 1986, 100 Stat. 2095, provided that:

“(a) Inclusion of Certain Contributions in Income.—Except in the case of plans or arrangements in existence on June 27, 1974, a contribution made before January 1, 1980, to an employees’ trust described in section 401(a), 403(a) or 405(a) of the Internal Revenue Code of 1986 [formerly I.R.C. 1954] which is exempt from tax under section 501(a) of such Code, or under an arrangement which, but for the fact that it was not in existence on June 27, 1974, would be an arrangement described in subsection (b)(2) of this section, shall be treated as a contribution made by an employee if the contribution is made under an arrangement under which the contribution will be made only if the employee elects to receive a reduction in his compensation or to forego an increase in his compensation.

“(b) Administration in the Case of Certain Qualified Pension or Profit-Sharing Plans, Etc., in Existence on June 27, 1974.—No salary reduction regulations may be issued by the Secretary of the Treasury in final form before January 1, 1980, with respect to an arrangement which was in existence on June 27, 1974, and which, on that date—

“(1) provided for contributions to an employee's trust described in section 401(a), 403(a), or 405(a) of the Internal Revenue Code of 1986 [subsec. (a) of this section, section 403(a) of this title, or section 405(a) of this title] which is exempt from tax under section 501(a) of such Code [section 501(a) of this title], or

“(2) was maintained as part of an arrangement under which an employee was permitted to elect to receive part of his compensation in one or more alternative forms if one of such forms results in the inclusion of amounts in income under the Internal Revenue Code of 1986 [this title].

“(c) Administration of Law With Respect to Certain Plans.—

“(1) Administration in the case of plans described in subsection (b).—Until salary reduction regulations have been issued in final form, the law with respect to plans or arrangements described in subsection (b) shall be administered—

“(A) without regard to the proposed salary reduction regulations (37 FR 25938) and without regard to any other proposed salary reduction regulations, and

“(B) in the manner in which such law was administered before January 1, 1972.

“(2) Administration in the case of qualified profit-sharing plans.—In the case of plans or arrangements described in subsection (b), in applying this section to the tax treatment of contributions to qualified profit-sharing plans where the contributed amounts are distributable only after a period of deferral, the law shall be administered in a manner consistent with—

“(A) Revenue Ruling 56–497 (1956—2 C.B. 284),

“(B) Revenue Ruling 63–180 (1963—2 C.B. 189), and

“(C) Revenue Ruling 68–89 (1968—1 C.B. 402).

“(d) Limitation on Retroactivity of Final Regulations.—In the case of any salary reduction regulations which become final after December 31, 1979—

“(1) for purposes of chapter 1 of the Internal Revenue Code of 1986 (relating to normal taxes and surtaxes), such regulations shall not apply before January 1, 1980; and

“(2) for purposes of chapter 21 of such Code (relating to Federal Insurance Contributions Act) and for purposes of chapter 24 of such Code (relating to collection of income tax at source on wages), such regulations shall not apply before the day on which such regulations are issued in final form.

“(e) Salary Reduction Regulations Defined.—For purpose of this section, the term ‘salary reduction regulations’ means regulations dealing with the includibility in gross income (at the time of contribution) of amounts contributed to a plan which includes a trust that qualifies under section 401(a) [subsec. (a) of this section], or a plan described in section 403(a) or 405(a), including plans or arrangements described in subsection (b)(2), if the contribution is made under an arrangement under which the contribution will be made only if the employee elects to receive a reduction in his compensation or to forego an increase in his compensation, or under an arrangement under which the employee is permitted to elect to receive part of his compensation in one or more alternative forms (if one of such forms results in the inclusion of amounts in income under the Internal Revenue Code of 1986).”

Pub. L. 95–615, §210(b), Nov. 8, 1978, 92 Stat. 3109, provided that: “Section 5 of this Act [amending this note] shall not apply with respect to any type of plan for any period for which rules for that type of plan are provided by the Revenue Act of 1978 [see Short Title note set out under section 1 of this title].”

Cross References

Constructive ownership of stock not applicable to employees’ trust, see section 318 of this title.

Denial of exemption to trusts engaged in prohibited transactions, see section 503 of this title.

Partner or proprietor of unincorporated business enterprise not considered employee under this section, see section 1361 of this title.

Payments under section not wages for purposes of—

Collection of income tax at source on wages, see section 3401 of this title.

Federal Insurance Contributions Act, see section 3121 of this title.

Federal Unemployment Tax Act, see section 3306 of this title.

Returns by exempt organizations, see section 6033 of this title.

I.R.C. § 401 — Qualified pension, profit-sharing, and stock bonus plans · USC 1994 ed., current through 1995-01-04 · https://pensionresource.website/EAMain?content=EAMain.Law&id=irc-401&asof=1972-09-11 · printed Oct 16, 2026

(a) Requirements for qualification
(b) Certain retroactive changes in plan
(c) Definitions and rules relating to self-employed individuals…
(d) Additional requirements for qualification of trusts and pla…
(f) Certain custodial accounts and contracts
(g) Annuity defined
(h) Medical, etc., benefits for retired employees and their spo…
(i) Certain union-negotiated pension plans
(k) Cash or deferred arrangements
(m) Nondiscrimination test for matching contributions and emplo…
(n) Coordination with qualified domestic relations orders

Parallel provisions

ERISA § 204(j) Diversification of employer securities
ERISA § 205 Joint and survivor / preretirement survivor annuities
ERISA § 206(d) Anti-alienation and QDROs

Cited by (code & regs)

Treas. Reg. § 1.414(v)-1 Catch-up contributions.
Treas. Reg. § 1.401(a)-20 Requirements of qualified joint and survivor annu…
Treas. Reg. § 1.401(k)-1 Certain cash or deferred arrangements.
I.R.C. § 414 Definitions and special rules
Treas. Reg. § 1.401(a)(31)-1 Requirement to offer direct rollover of eligible …
Treas. Reg. § 1.411(d)-4 Section 411(d)(6) protected benefits.
Treas. Reg. § 1.401(a)(9)-1 Minimum distribution requirement in general.
Treas. Reg. § 1.401(a)(9)-6 Required minimum distributions for defined benefi…
Treas. Reg. § 1.401(a)(9)-8 Special rules.
Treas. Reg. § 1.401(k)-2 ADP test.
Treas. Reg. § 1.401(m)-2 ACP test.
Treas. Reg. § 1.402(a)-1 Taxability of beneficiary under a trust which mee…
Treas. Reg. § 1.401(a)(4)-11 Additional rules.
Treas. Reg. § 1.401(l)-1 Permitted disparity in employer-provided contribu…
Treas. Reg. § 1.401(m)-1 Employee contributions and matching contributions.

Glossary

required beginning date: Date by which RMDs must begin (generally April 1 after the applicable age or retirement).
top-heavy: Plan where key employees hold more than 60% of accrued benefits/account balances.
key employee: Officer, 5% owner, or 1% owner as defined for top-heavy testing.
ESOP: Employee stock ownership plan.

Treasury Regulations

Treas. Reg. § 1.401-0 Scope and definitions.
Treas. Reg. § 1.401-1 Qualified pension, profit-sharing, and stock bonus plans.
Treas. Reg. § 1.401-2 Impossibility of diversion under the trust instrument.
Treas. Reg. § 1.401-3 Requirements as to coverage.
Treas. Reg. § 1.401-6 Termination of a qualified plan.
Treas. Reg. § 1.401-7 Forfeitures under a qualified pension plan.
Treas. Reg. § 1.401-9 Face-amount certificates—nontransferable annuity contracts.
Treas. Reg. § 1.401-10 Definitions relating to plans covering self-employed individuals.
Treas. Reg. § 1.401-14 Inclusion of medical benefits for retired employees in qualified pension or annuity plans.
Treas. Reg. § 1.401(a)-1 Post-ERISA qualified plans and qualified trusts; in general.
Treas. Reg. § 1.401(a)-2 Impossibility of diversion under qualified plan or trust.
Treas. Reg. § 1.401(a)-4 Optional forms of benefit (before 1994).
Treas. Reg. § 1.401(a)-11 Qualified joint and survivor annuities.
Treas. Reg. § 1.401(a)-12 Mergers and consolidations of plans and transfers of plan assets.
Treas. Reg. § 1.401(a)-13 Assignment or alienation of benefits.
Treas. Reg. § 1.401(a)-14 Commencement of benefits under qualified trusts.
Treas. Reg. § 1.401(a)-15 Requirement that plan benefits are not decreased on account of certain Social Security increases.
Treas. Reg. § 1.401(a)-16 Limitations on benefits and contributions under qualified plans.
Treas. Reg. § 1.401(a)-19 Nonforfeitability in case of certain withdrawals.
Treas. Reg. § 1.401(a)-20 Requirements of qualified joint and survivor annuity and qualified preretirement survivor annuity.
Treas. Reg. § 1.401(a)-21 Rules relating to the use of an electronic medium to provide applicable notices and to make participant elections.
Treas. Reg. § 1.401(a)-30 Limit on elective deferrals.
Treas. Reg. § 1.401(a)-50 Puerto Rican trusts; election to be treated as a domestic trust.
Treas. Reg. § 1.401(a)(2)-1 Refund of mistaken employer contributions and withdrawal liability payments to multiemployer plans.
Treas. Reg. § 1.401(a)(4)-0 Table of contents.
Treas. Reg. § 1.401(a)(4)-1 Nondiscrimination requirements of section 401(a)(4).
Treas. Reg. § 1.401(a)(4)-2 Nondiscrimination in amount of employer contributions under a defined contribution plan.
Treas. Reg. § 1.401(a)(4)-3 Nondiscrimination in amount of employer-provided benefits under a defined benefit plan.
Treas. Reg. § 1.401(a)(4)-4 Nondiscriminatory availability of benefits, rights, and features.
Treas. Reg. § 1.401(a)(4)-5 Plan amendments and plan terminations.
Treas. Reg. § 1.401(a)(4)-6 Contributory defined benefit plans.
Treas. Reg. § 1.401(a)(4)-7 Imputation of permitted disparity.
Treas. Reg. § 1.401(a)(4)-8 Cross-testing.
Treas. Reg. § 1.401(a)(4)-9 Plan aggregation and restructuring.
Treas. Reg. § 1.401(a)(4)-10 Testing of former employees.
Treas. Reg. § 1.401(a)(4)-11 Additional rules.
Treas. Reg. § 1.401(a)(4)-12 Definitions.
Treas. Reg. § 1.401(a)(4)-13 Effective dates and fresh-start rules.
Treas. Reg. § 1.401(a)(5)-1 Special rules relating to nondiscrimination requirements.
Treas. Reg. § 1.401(a)(9)-0 Required minimum distributions; table of contents.
Treas. Reg. § 1.401(a)(9)-1 Minimum distribution requirement in general.
Treas. Reg. § 1.401(a)(9)-2 Distributions commencing during an employee's lifetime.
Treas. Reg. § 1.401(a)(9)-3 Death before required beginning date.
Treas. Reg. § 1.401(a)(9)-4 Determination of the designated beneficiary.
Treas. Reg. § 1.401(a)(9)-5 Required minimum distributions from defined contribution plans.
Treas. Reg. § 1.401(a)(9)-6 Required minimum distributions for defined benefit plans and annuity contracts.
Treas. Reg. § 1.401(a)(9)-7 Rollovers and transfers.
Treas. Reg. § 1.401(a)(9)-8 Special rules.
Treas. Reg. § 1.401(a)(9)-9 Life expectancy and distribution period tables.
Treas. Reg. § 1.401(a)(26)-0 Table of contents.
Treas. Reg. § 1.401(a)(26)-1 Minimum participation requirements.
Treas. Reg. § 1.401(a)(26)-2 Minimum participation rule.
Treas. Reg. § 1.401(a)(26)-3 Rules applicable to a defined benefit plan's prior benefit structure.
Treas. Reg. § 1.401(a)(26)-4 Testing former employees.
Treas. Reg. § 1.401(a)(26)-5 Employees who benefit under a plan.
Treas. Reg. § 1.401(a)(26)-6 Excludable employees.
Treas. Reg. § 1.401(a)(26)-7 Testing methods.
Treas. Reg. § 1.401(a)(26)-8 Definitions.
Treas. Reg. § 1.401(a)(26)-9 Effective dates and transition rules.
Treas. Reg. § 1.401(a)(31)-1 Requirement to offer direct rollover of eligible rollover distributions; questions and answers.
Treas. Reg. § 1.401(a)(35)-1 Diversification requirements for certain defined contribution plans.
Treas. Reg. § 1.401(b)-1 Certain retroactive changes in plan.
Treas. Reg. § 1.401(f)-1 Certain custodial accounts and annuity contracts.
Treas. Reg. § 1.401(k)-0 Table of contents.
Treas. Reg. § 1.401(k)-1 Certain cash or deferred arrangements.
Treas. Reg. § 1.401(k)-2 ADP test.
Treas. Reg. § 1.401(k)-3 Safe harbor requirements.
Treas. Reg. § 1.401(k)-4 SIMPLE 401(k) plan requirements.
Treas. Reg. § 1.401(k)-5 Special rules for mergers, acquisitions and similar events. [Reserved].
Treas. Reg. § 1.401(k)-6 Definitions.
Treas. Reg. § 1.401(l)-0 Table of contents.
Treas. Reg. § 1.401(l)-1 Permitted disparity in employer-provided contributions or benefits.
Treas. Reg. § 1.401(l)-2 Permitted disparity for defined contribution plans.
Treas. Reg. § 1.401(l)-3 Permitted disparity for defined benefit plans.
Treas. Reg. § 1.401(l)-4 Special rules for railroad plans.
Treas. Reg. § 1.401(l)-5 Overall permitted disparity limits.
Treas. Reg. § 1.401(l)-6 Effective dates and transition rules.
Treas. Reg. § 1.401(m)-0 Table of contents.
Treas. Reg. § 1.401(m)-1 Employee contributions and matching contributions.
Treas. Reg. § 1.401(m)-2 ACP test.
Treas. Reg. § 1.401(m)-3 Safe harbor requirements.
Treas. Reg. § 1.401(m)-5 Definitions.

Guidance addressing this section

IRS / Treasury

Notices

Notice 2026-49 Aug 24, 2026 — Guidance on Section 324 of the SECURE 2.0 Act with Respect to Rollovers (a)(a)(31)(a)(9)
Notice 2026-33 Jun 8, 2026 — This notice provides guidance with respect to section 334 of Division T of the Consolidated Appropriations Act, 2023, Pub. L. 117-328, 136 Stat. 3559 (2022), k… (a)(a)(31)(a)(39)(a)(39)(A)(a)(39)(B)(a)(39)(B)(ii)
Notice 2026-34 Jun 1, 2026 — 2026 Cumulative List of Changes in Plan Qualification Requirements for Defined Benefit Qualified Pre-approved Plans (a)(a)(26)(a)(26)(I)(a)(31)(B)(a)(36)(a)(9)
Notice 2026-13 Feb 2, 2026 — Safe Harbor Explanations – Eligible Rollover Distributions (a)(a)(31)(a)(31)(B)(a)(31)(B)(i)(a)(39)(a)(9)
Notice 2025-60 Dec 22, 2025 — This notice sets forth the 2025 Required Amendments List (2025 RA List). The 2025 RA List applies to individually designed plans qualified under section 401(a)… (a)
Notice 2024-82 Dec 23, 2024 — This notice sets forth the 2024 Required Amendments List (2024 RA List). The 2024 RA List applies to individually designed plans qualified under section 401(a)… (a)(b)
Notice 2024-63 Sep 3, 2024 — Guidance Under Section 110 of the SECURE 2.0 Act with Respect to Matching Contributions Made on Account of Qualified Student Loan Payments (a)(a)(4)(a)(4)(iii)(b)(4)(b)(4)(iii)(b)(4)(v)
Notice 2024-2Modified Jan 8, 2024 — Miscellaneous Changes Under the SECURE 2.0 Act of 2022 (a)(a)(4)(a)(4)(iv)(B)(a)(9)(I)(c)(1)(d)
Modified by Notice 2026-33
Notice 2023-79 Dec 26, 2023 — This notice sets forth the 2023 Required Amendments List (2023 RA List). The 2023 RA List applies to both individually designed plans qualified under section 4… (a)
Notice 2023-54 Jul 31, 2023 — The notice provides transition relief in connection with the change to the required beginning date of required minimum distributions (RMDs) from IRAs and emplo… (a)(a)(1)(a)(31)(a)(9)(a)(9)(A)(a)(9)(A)(ii)
Notice 2023-23 Mar 27, 2023 — Notice 2023-23 provides guidance to financial institutions on reporting required minimum distributions (RMD) for 2023 after the amendment to section 401(a)(9) … (a)(9)
Notice 2022-62 Dec 5, 2022 — 2022 Required Amendments List for Individually Designed Qualified and Section 403(b) Plans (a)(b)
Notice 2022-53 Nov 7, 2022 — This notice announces that the Department of the Treasury and the Internal Revenue Service intend to issue final regulations related to required minimum distri… (a)(9)(a)(9)(A)(a)(9)(A)(ii)(a)(9)(B)(a)(9)(B)(i)(a)(9)(B)(ii)
Notice 2022-27 May 31, 2022 — This notice is a 6-month extension of the relief provided in Notice 2020-42, as extended by Notice 2021-3 and Notice 2021-40. For the period from July 1, 2022,… (d)(6)(i)
Notice 2022-6 Jan 31, 2022 — Determination of Substantially Equal Periodic Payments (a)(9)(b)(d)(e)
Notice 2021-40 Jul 12, 2021 — This notice is a 12-month extension of the relief provided in Notice 2020-42, as extended by Notice 2021-3. For the period from July 1, 2021, through June 30, … (d)(6)(i)
Notice 2021-3 Jan 11, 2021 — Extension of Temporary Relief from the Physical Presence Requirement for Spousal Consents Under Qualified Retirement Plans (c)(d)(d)(6)(d)(6)(i)(d)(6)(ii)(d)(6)(iii)
Notice 2020-80 Nov 16, 2020 — Request for Comments Regarding Protection of Annuity and Spousal Rights Under Section 205 of ERISA with Respect to a Terminating § 403(b) Plan Funded Through t… (a)(11)
Notice 2020-62Superseded Aug 24, 2020 — Safe Harbor Explanations – Eligible Rollover Distributions (a)(a)(31)(a)(9)(a)(9)(C)(i)(I)
Superseded by Notice 2026-13
Notice 2020-51 Jul 13, 2020 — This notice provides guidance relating to the waiver in 2020 of required minimum distributions (RMDs) from certain retirement plans and IRAs due to the amendme… (a)(a)(11)(a)(31)(a)(9)(a)(9)(B)(ii)(a)(9)(B)(iii)
Notice 2020-52 Jul 13, 2020 — This notice clarifies the requirements that apply to a mid-year amendment to a safe harbor § 401(k) or § 401(m) plan that reduces only contributions made on be… (a)(9)(I)
Notice 2020-6 Feb 10, 2020 — Under pre-amended law, by January 31st, financial institutions would have had to notify IRA owners who turned 70½ in 2020 about the required minimum distributi… (a)(a)(9)
Notice 2019-60 Dec 2, 2019 — Notice 2019-60 provides temporary relief with respect to the nondiscrimination requirements relating to benefits, rights, and features under closed defined ben… (a)(a)(4)(b)(b)(2)(b)(2)(v)(c)
Notice 2019-18 Mar 25, 2019 — This notice is to inform taxpayers that the Department of the Treasury and the Internal Revenue Service no longer intend to amend the required minimum distribu… (a)(a)(4)(a)(9)(a)(9)(A)(a)(9)(B)
Notice 2018-74Modified Oct 1, 2018 — Notice 2018–74 modifies the two safe harbor explanations in Notice 2014–74, 2014–50 I.R.B. 937, that may be used to satisfy the requirement under § 402(f) of t… (a)(a)(9)
Modified by Notice 2020-62
Notice 2017-72 Dec 26, 2017 — This notice contains the 2017 Required Amendments List for individually designed qualified retirement plans. The list identifies certain changes in qualificati… (a)(b)
Notice 2017-45 Sep 18, 2017 — The notice extends temporary relief under Notice 2014–5 from section 401(a)(4) nondiscrimination testing for closed defined benefit plans through plan years be… (a)(4)
Notice 2017-37 Jul 17, 2017 — This notice contains the Cumulative List of Changes in Plan Qualification Requirements for Pre-Approved Defined Contribution Plans for 2017 (2017 Cumulative Li… (a)(a)(11)(a)(22)(a)(28)(B)(i)(a)(28)(C)(a)(35)
Notice 2016-80 Dec 27, 2016 — This notice contains the 2016 Required Amendments List for individually-designed qualified retirement plans. The list identifies certain changes in qualificati… (a)(b)
Notice 2016-39 Jun 27, 2016 — This notice provides guidance as to whether payments received by an employee from a qualified defined benefit plan during phased retirement are amounts receive… (a)(a)(11)(a)(11)(A)(a)(37)
Notice 2016-16 Feb 16, 2016 — Contributions to a § 401(k) or 401(m) retirement plan must not discriminate in favor of highly compensated employees. The nondiscrimination rules may be met th… (a)(4)(k)(k)(12)(k)(12)(D)(k)(13)(k)(13)(E)
Notice 2015-84 Dec 28, 2015 — The Notice provides a list of changes in plan qualification requirements to be used by plan sponsors submitting determination letter applications for plans dur… (a)(a)(11)(a)(22)(a)(24)(a)(28)(B)(i)(a)(28)(C)
Notice 2015-86 Dec 28, 2015 — This notice provides guidance on the application of the decision in Obergefell v. Hodges, 576 U.S. ___, 135 S.Ct. 2584 (2015), to retirement plans qualified un… (a)(a)(11)(a)(4)
Notice 2015-49 Jul 27, 2015 — This notice informs taxpayers that the Treasury Department and the IRS intend to amend the required minimum distribution regulations under § 401(a)(9) of the I… (a)(a)(4)(a)(9)(a)(9)(A)(a)(9)(B)
Notice 2015-28 Apr 6, 2015 — This notice extends the temporary nondiscrimination relief previously established in Notice 2014–54 for certain closed defined benefit pension plans (i.e., def… (a)(4)
Notice 2014-74 Dec 8, 2014 — This notice amends the two safe harbor explanations in Notice 2009–68, 2009–2 C.B. 423, that can be used to satisfy the requirement under § 402(f) of the Inter… (a)
Notice 2014-66 Nov 10, 2014 — This notice provides a special rule that enables qualified defined contribution plans to provide lifetime income by offering, as investment options, a series o… (a)(a)(4)(k)
Notice 2014-54 Oct 6, 2014 — This notice provides rules for allocating pretax and after-tax amounts among disbursements that are made to multiple destinations from a qualified plan describ… (a)
Notice 2014-37 Jun 9, 2014 — This notice provides guidance on an amendment to reflect the outcome of United States v. Windsor, 570 U.S. ___, 133 S. Ct. 2675 (2013) that is adopted after th… (a)(k)(k)(12)(m)(m)(11)
Notice 2014-19 Apr 21, 2014 — The purpose of this notice is to provide guidance on the application (including the retroactive application) of the decision in United States v. Windsor, 570 U… (a)(a)(11)(a)(11)(B)(iii)(a)(13)(B)(a)(4)(a)(9)
Notice 2014-5 Jan 6, 2014 — This notice provides temporary nondiscrimination relief for certain “closed” defined benefit pension plans (i.e., defined benefit plans that provide ongoing ac… (a)(26)(a)(4)
Notice 2013-74 Dec 23, 2013 — This notice provides guidance under § 402A(c)(4)(E) of the Code relating to the expansion of rollovers from § 401(k) plans, § 403(b) plans and governmental § 4… (k)(k)(12)(k)(2)(B)(k)(8)(B)(m)(6)(B)
Notice 2013-17 May 13, 2013 — This notice provides relief from the anti-cutback requirements of § 411(d)(6) of the Code for plan amendments that eliminate a distribution option described in… (a)(a)(28)(B)(a)(28)(B)(i)(a)(28)(B)(ii)(a)(28)(B)(ii)(I)(a)(28)(B)(v)
Notice 2012-70 Dec 17, 2012 — This notice extends the deadline, as set forth in Notice 2011-96, 2011-52 I.R.B. 915, to amend a defined benefit plan to satisfy the requirements of section 43… (a)(b)
Notice 2012-29 Apr 30, 2012 — This notice announces that the IRS and the Treasury Department anticipate issuing guidance relating to the applicability of the normal retirement age rules to … (a)(a)(36)(a)(4)(a)(7)(b)(1)(b)(1)(i)
Notice 2012-6 Jan 17, 2012 — This notice extends and expands the transition relief provided under Rev. Rul. 2011-1, 2011-2 I.R.B. 251, and Rev. Rul. 2008-40, 2008-2 C.B. 166, for certain g… (a)(a)(24)
Notice 2011-97 Dec 27, 2011 — This notice contains the 2011 Cumulative List of Changes in Plan Qualification Requirements (2011 Cumulative List) described in section 4 of Rev. Proc. 2007-44… (a)(a)(22)(a)(24)(a)(26)(G)(a)(28)(C)(a)(29)
Notice 2011-19 Mar 14, 2011 — This notice provides guidance regarding when securities of the employer are readily tradable on an established securities market or readily tradable on an esta… (a)(a)(22)(a)(23)(a)(28)(a)(28)(B)(a)(28)(C)
Notice 2010-90 Dec 27, 2010 — This notice contains the 2010 Cumulative List of Changes in Plan Qualification Requirements (2010 Cumulative List) described in section 4 of Rev. Proc. 2007-44… (a)(a)(26)(G)(a)(29)(a)(35)(a)(35)(E)(iv)(a)(36)
Notice 2010-77 Dec 20, 2010 — This notice further extends the deadline for amending qualified defined benefit plans to meet certain requirements of the Code that were added by the Pension P… (k)
Notice 2010-84 Dec 20, 2010 — Section 2112 of the Small Business Jobs Act of 2010 (“SBJA”) added section 402A(c)(4) to the Code, effective for distributions made after September 27, 2010, t… (a)(11)(a)(3)(iii)(A)(e)(1)(k)(k)(12)
Notice 2010-48 Jul 6, 2010 — This notice provides relief to sponsors of defined contribution pre-approved plans (i.e., master and prototype (M&P) and volume submitter (VS) plans) affected … (a)(b)
Notice 2009-97 Dec 28, 2009 — This notice extends the deadline for amending qualifed retirement plans to meet certain requirements of the Code that were added by the Pension Protection Act … (a)(a)(29)(a)(35)(a)(35)(E)(a)(36)(b)
Notice 2009-86 Nov 16, 2009 — Further extension of effective date of normal retirement age regulations for governmental plans. This notice announces the intent to further extend the final e… (a)
Notice 2009-82 Oct 13, 2009 — Guidance on 2009 required minimum distributions. This notice provides guidance and transition relief relating to the waiver of 2009 required minimum distributi… (a)(a)(11)(a)(31)(a)(9)(a)(9)(B)(ii)(a)(9)(B)(iii)
Notice 2009-65 Sep 28, 2009 — Adding automatic enrollment to section 401(k) plans - sample amendments. This notice provides two sample amendments that sponsors of section 401(k) plans can u… (a)(17)(a)(3)(ii)(e)(2)(ii)(k)(k)(13)(m)(12)
Notice 2009-68 Sep 28, 2009 — Safe harbor explanations — eligible rollover distributions. This notice contains two safe harbor explanations that may be provided to recipients of eligible ro… (a)(a)(31)(B)(k)
Notice 2009-75 Sep 28, 2009 — Rollovers from employer plans to Roth IRAs. This notice describes the federal income tax consequences of rolling over an eligible rollover distribution from a … (a)(k)
Notice 2009-9 Feb 2, 2009 — This notice provides guidance to financial institutions on the reporting rules applicable to required minimum distributions (RMDs) for 2009 in light of the ena… (k)
Notice 2008-102 Nov 10, 2008 — 2009 cost-of-living adjustments; retirement plans, etc. This notice sets forth certain cost-of-living adjustments effective January 1, 2009, applicable to the … (a)(17)(k)(k)(11)
Notice 2008-98 Nov 3, 2008 — This notice provides that the IRS and Treasury intend to amend the normal retirement age regulations to change the effective date for governmental plans to pla… (b)(1)(i)
Notice 2008-7 Jan 22, 2008 — Diversification; transition rules; extension. This notice provides an extension of certain transitional rules with respect to the diversification requirements … (a)(a)(35)
Notice 2007-87 Nov 5, 2007 — 2008 cost-of-living adjustments; retirement plans, etc. This notice sets forth certain cost-of-living adjustments effective January 1, 2008, applicable to the … (a)(17)(k)(k)(11)
Notice 2007-69 Aug 27, 2007 — Normal retirement age; temporary relief. This notice provides temporary relief for certain pension plans whose definition of normal retirement age may be requi… (a)(a)(2)(i)(a)(36)(b)(b)(1)(i)(b)(2)
Notice 2007-14 Feb 12, 2007 — Permitted benefits; defined benefit plan. This notice, which is a notice of intent to propose regulations, requests comments regarding the types of benefits pe… (a)(a)(2)(a)(36)(b)(1)(i)(h)
Notice 2007-8 Jan 16, 2007 — In-service distributions; section 905 of Pension Protection Act of 2006; request for comments. This notice states that the Treasury Department and the Service … (a)(a)(2)(a)(36)(a)(4)(a)(7)(b)(1)
Notice 2007-3Modified Jan 8, 2007 — Retirement plans; qualification, list of changes. This notice sets forth a list of changes referred to in Rev. Proc. 2005-66, 2005-2 C.B. 509, pertaining to th… (a)(a)(17)(a)(31)(a)(31)(B)(a)(35)(a)(4)
Modified by Notice 2007-69
Notice 2006-107Modified Dec 18, 2006 — Diversification; transition rules; defined contribution plans. This notice provides transitional rules with respect to the diversification requirements of publ… (a)(a)(35)(a)(35)(C)(a)(35)(D)(i)(a)(35)(D)(ii)(I)(a)(35)(D)(ii)(II)
Modified by Notice 2008-7
Notice 2006-98 Nov 13, 2006 — 2007 cost-of-living adjustments; retirement plans, etc. This notice sets forth certain cost-of-living adjustments effective January 1, 2007, applicable to the … (a)(17)(k)(k)(11)
Notice 2006-89Modified Oct 23, 2006 — Section 906 of Pension Protection Act of 2006; transition rule. This notice provides transition relief for plans of Indian tribal governments to comply with th… (a)(a)(36)(k)
Modified by Notice 2007-67
Notice 2006-44 May 15, 2006 — Sample; discretionary amendment; Roth section 401(k) plan. This notice provides a sample plan amendment for sponsors, practitioners, and employers (plan sponso… (a)(k)(m)
Notice 2005-101 Dec 27, 2005 — Retirement plans; qualification, list of changes. This notice sets forth a list of changes referred to in Rev. Proc. 2005-66 pertaining to the statutory, regul… (a)(17)(a)(31)(a)(31)(B)(a)(4)(k)(k)(10)
Notice 2005-95 Dec 19, 2005 — Plan amendments; retroactive annuity starting date; elective deferrals. This notice clarifies the interaction of the amendment timing deadlines for plans quali… (a)(a)(31)(B)(a)(9)(b)(1)(b)(3)(k)
Notice 2005-75 Nov 7, 2005 — 2006 cost-of-living adjustments; retirement plans, etc. This notice sets forth certain cost-of-living adjustments effective January 1, 2006, applicable to the … (a)(17)(k)(k)(11)
Notice 2005-5 Jan 18, 2005 — Automatic rollover; section 657 of Economic Growth Tax Relief and Reconciliation Act of 2001. This notice provides guidance in question and answer format on th… (a)(a)(11)(a)(31)(a)(31)(A)(a)(31)(B)(a)(31)(B)(i)

Proposed Rules

91 FR 53803Proposed Aug 20, 2026 — Determination of Target Normal Cost and Funding Target for Single-Employer Defined Benefit Plans (a)(b)(b)(1)(b)(2)(b)(3)(d)
90 FR 2645Proposed Jan 13, 2025 — Catch-Up Contributions Comments due Mar 14, 2025 (a)(a)(30)(a)(4)(b)(2)(b)(5)(e)(2)(ii)
88 FR 82796Proposed Nov 27, 2023 — Long-Term, Part-Time Employee Rules for Cash or Deferred Arrangements Under Section 401(k) Comments due Jan 26, 2024 (a)(a)(4)(a)(4)(iv)(B)(b)(b)(1)(i)(b)(1)(ii)
88 FR 12282Proposed Feb 27, 2023 — Use of Forfeitures in Qualified Retirement Plans Comments due May 30, 2023 (a)(a)(7)(a)(8)(b)(1)(b)(1)(i)(b)(1)(ii)
87 FR 80501Proposed Dec 30, 2022 — Use of an Electronic Medium To Make Participant Elections and Spousal Consents Comments due Mar 30, 2023 (a)(a)(11)(B)(a)(3)(ii)(a)(4)(b)(c)
REG-121508-18Proposed Apr 11, 2022 — Notice of Proposed Rulemaking (a)(a)(31)(a)(31)(A)(a)(31)(B)(a)(4)(a)(9)
84 FR 60812Proposed Nov 8, 2019 — Updated Life Expectancy and Distribution Period Tables Used for Purposes of Determining Minimum Required Distributions Comments due Jan 7, 2020 (a)(a)(9)(a)(9)(A)(a)(9)(A)(ii)(a)(9)(B)(a)(9)(B)(i)
83 FR 56763Proposed Nov 14, 2018 — Hardship Distributions of Elective Contributions, Qualified Matching Contributions, Qualified Nonelective Contributions, and Earnings (a)(c)(c)(6)(v)(B)(d)(3)(d)(3)(ii)(d)(3)(iii)(B)
82 FR 5477Proposed Jan 18, 2017 — Definitions of Qualified Matching Contributions and Qualified Nonelective Contributions (a)(b)(1)(b)(1)(ii)(c)(d)(k)
81 FR 4976Proposed Jan 29, 2016 — Nondiscrimination Relief for Closed Defined Benefit Pension Plans and Additional Changes to the Retirement Plan Nondiscrimination Requirements Comments due Apr 28, 2016 (a)(4)(b)(b)(1)(i)(B)(b)(1)(iii)(D)(b)(1)(iii)(D)(3)(b)(2)
81 FR 4599Proposed Jan 27, 2016 — Applicability of Normal Retirement Age Regulations to Governmental Pension Plans (a)(a)(36)(a)(4)(a)(7)(b)(1)(b)(1)(i)
78 FR 68780Proposed Nov 15, 2013 — Treatment of Income From Indian Fishing Rights-Related Activity as Compensation (a)(c)(1)(c)(2)
77 FR 14321Proposed Mar 9, 2012 — Modifications to Minimum Present Value Requirements for Partial Annuity Distribution Options Under Defined Benefit Pension Plans; Correction (a)(11)
77 FR 5443Proposed Feb 3, 2012 — Longevity Annuity Contracts Comments due May 3, 2012 (a)(a)(11)(a)(9)(a)(9)(A)(a)(9)(B)(a)(9)(G)
REG-115699-09Proposed Jun 1, 2009 — Proposed regulations under section 401 of the Code contain proposed amendments to the regulations relating to certain cash or deferred arrangements and matchin… (a)(a)(17)(a)(2)(a)(2)(ii)(d)(2)(ii)(e)(1)
REG-142040-07Proposed Aug 25, 2008 — Proposed regulations under sections 401(a)(9) and 403(b) of the Code permit a governmental plan to comply with the required minimum distribution rules by using… (a)(a)(9)(a)(9)(A)(a)(9)(B)
REG-136701-07Proposed Mar 17, 2008 — Proposed regulations under section 401 of the Code provide guidance relating to diversification requirements for certain defined contribution plans and to publ… (a)(a)(28)(a)(28)(B)(a)(28)(C)(a)(35)(a)(35)(A)
REG-133300-07Proposed Dec 3, 2007 — Part IV. Items of General Interest (a)(a)(1)(a)(1)(iii)(A)(a)(11)(a)(17)(a)(2)
REG-138362-04Proposed Aug 15, 2005 — Proposed regulations under section 401 of the Code provide guidance on the use of electronic media to provide certain notices to recipients or to transmit part… (a)(a)(4)(b)(c)(d)(k)
REG-130241-04Proposed Jul 5, 2005 — Proposed regulations under section 415 of the Code contain proposed amendments to regulations regarding limitation on benefits and contributions under qualifie… (a)(a)(16)(a)(17)(a)(31)(a)(9)(b)(1)
REG-152354-04Proposed Mar 28, 2005 — Proposed regulations under section 401(k) of the Code would provide guidance concerning the requirements for designated Roth contributions to qualified cash or… (a)(a)(31)(a)(9)(A)(b)(2)(vi)(C)(f)(f)(1)
REG-114726-04Proposed Nov 22, 2004 — Proposed regulations under section 401(a) of the Code provide rules permitting distributions to be made from a pension plan under a phased retirement program a… (a)(a)(4)(b)(d)(k)
REG-149752-03Proposed Apr 5, 2004 — Proposed regulations under section 410(b) of the Code allow employees of a tax-exempt organization who are eligible to make salary reduction contributions to a… (a)(5)(G)(k)(k)(4)(B)(k)(4)(B)(ii)(m)
REG-108639-99Proposed Sep 2, 2003 — Proposed regulations under sections 401(k) and 401(m) of the Code provide guidance on the requirements for certain retirement plans containing cash or deferred… (a)(a)(1)(a)(1)(ii)(a)(1)(iii)(a)(1)(iii)(A)(a)(17)

Announcements

Ann. 2026-7 Mar 9, 2026 — This Announcement provides that IRS and the Treasury Department anticipate that certain portions of future final regulations relating to required minimum distr… (a)(a)(5)(v)(a)(9)
Ann. 2025-2 Jan 6, 2025 — On July 19, 2024, the Treasury Department and the IRS published proposed regulations regarding required minimum distributions (RMDs) under section 401(a)(9) of… (a)(9)
Ann. 2023-6 Feb 27, 2023 — Third Six-Year Remedial Amendment Cycle for Pre-approved Defined Benefit Plans: Issuance of Opinion Letters, Plan Adoption Deadline, and Opening of Determinati… (a)
Ann. 2020-7 Jun 15, 2020 — Rev. Proc. 2017-41, 2017-29 I.R.B 92, sets forth procedures for providers of pre-approved plans to obtain opinion letters, once every six years, for qualified … (a)
Ann. 2017-13 Oct 2, 2017 — Announcement 2017–13 provides relief to victims of Hurricane Irma, which caused damage to Florida and other areas. It permits easier access to victims’ funds h… (a)(k)(k)(2)(B)(i)(k)(3)(D)(ii)(I)(m)(4)(C)
Ann. 2017-11 Sep 25, 2017 — Announcement 2017–11 provides relief to victims of Hurricane Harvey, which caused damage to Texas. It permits easier access to victims’ funds held in workplace… (a)(k)(k)(2)(B)(i)(k)(3)(D)(ii)(I)(m)(4)(C)
Ann. 2016-39 Nov 7, 2016 — Announcement 2016–39 provides relief to victims of Hurricane Matthew, which caused damage to parts of Florida, Georgia, North Carolina and South Carolina. It p… (a)(k)(k)(2)(B)(i)(k)(3)(D)(ii)(I)(m)(4)(C)
Ann. 2016-30 Sep 12, 2016 — This announcement provides relief to victims of the Louisiana storms and flooding that began August 11, 2016. It permits easier access to victims’ funds held i… (a)(k)(k)(2)(B)(i)(k)(3)(D)(ii)(I)(m)(4)(C)
Ann. 2016-16 May 2, 2016 — The announcement states that certain provisions of proposed regulations that were published on January 29, 2016 (81 FR 4976) pertaining to the nondiscriminatio… (a)(4)
Ann. 2014-16 Apr 21, 2014 — Opinion and advisory letters for pre-approved (i.e., master and prototype (M&P;) and volume submitter (VS)) defined contribution plans that were restated for c… (a)
Ann. 2013-15 Mar 11, 2013 — This announcement contains a revised Exhibit: Sample Notice to Interested Parties, attached to Rev. Proc. 2013-6, 2013-1 I.R.B. 198. The Exhibit is revised to …
Ann. 2012-44 Dec 3, 2012 — This announcement provides relief under section 401 of the Code to taxpayers who have been adversely affected by Hurricane Sandy and have retirement assets in … (a)(k)(k)(2)(B)(i)(k)(3)(D)(ii)(I)(m)(4)(C)
Ann. 2011-82 Dec 27, 2011 — This announcement describes several important changes to the Employee Plans determination letter program that take effect in 2012. (a)(26)(a)(4)(k)
Ann. 2011-59 Sep 12, 2011 — Nonbank trustees; section 1.408-2(e) of the regulations. This announcement contains a list of entities approved to act as nonbank trustees and nonbank custodia…
Ann. 2010-20 Apr 12, 2010 — This document announces that the Service will soon issue opinion and advisory letters for pre-approved (i.e., master and prototype (M&P) and volume submitter (… (a)
Ann. 2008-23 Apr 7, 2008 — Pre-approved defined contribution master and prototype and volume submitter plans; issuance of EGTRRA opinion and advisory letters. This announcement states th… (a)
Ann. 2007-90 Oct 15, 2007 — Pre-approved defined contribution plans; determination letters. This announcement states that the program for determination letters for pre-approved defined co… (a)
Ann. 2007-61 Jul 9, 2007 — Pre-approved defined benefit plans; GUST amendments. This announcement states that the program for GUST amendments for pre-approved defined benefit plans is be… (a)
Ann. 2007-59 Jun 18, 2007 — Section 401(k) safe harbor plan; qualified Roth contribution program. This announcement provides that a plan will not fail to satisfy the requirements to be a … (f)(g)(k)(k)(12)(k)(12)(D)
Ann. 2007-55 Jun 4, 2007 — Roth IRA; rollover; prototype. This announcement provides that sponsors of prototype Roth IRAs must amend their prototype Roth IRA documents in order to permit… (k)
Ann. 2007-47 May 14, 2007 — Nonbank trustees; section 1.408-2(e) of the regulations. This announcement contains a list of entities previously approved to act as nonbank trustees and nonba…
Ann. 2006-45 Jul 31, 2006 — Nonbank trustees; section 1.408-2(e) of the regulations. This announcement contains a list of entities previously approved to act as nonbank trustees and nonba…
Ann. 2005-70 Oct 3, 2005 — Hurricane Katrina; hardship distributions; loans. This announcement describes certain broad-based relief from the Service, the Department of the Treasury, and … (a)(k)(k)(2)(B)(i)(k)(3)(D)(ii)(I)(m)(4)(C)
Ann. 2005-59 Sep 12, 2005 — Nonbank trustees; section 1.408-2(e) of the regulations. This announcement contains a list of entities previously approved to act as nonbank trustees and nonba…
Ann. 2005-29 Apr 25, 2005 — This document contains corrections to final regulations (T.D. 9130, 2004-26 I.R.B. 1082) under section 401 of the Code relating to required minimum distributio… (a)(9)(c)(2)(c)(3)(d)(f)
Ann. 2004-72 Oct 12, 2004 — Nonbank trustees; section 1.408-2(e) of the regulations. This announcement contains a list of entities previously approved to act as nonbank trustees and nonba…
Ann. 2004-71 Oct 4, 2004 — Qualification; determination letters; staggered remedial amendment periods. This announcement includes a draft revenue procedure that contains the Service’s pr… (a)(a)(9)(b)(b)(1)(b)(3)(c)(3)
Ann. 2004-58 Jul 19, 2004 — Relative value regulations; effective dates; notices; qualified joint and survivor annuities. This announcement postpones, in certain circumstances, the effect… (a)(c)(3)
Ann. 2004-32 May 3, 2004 — Employee Plans determination letter program; individually designed plans. This announcement describes the Service’s decisions resulting from its review of comm… (a)(b)
Ann. 2004-33 May 3, 2004 — Pre-approved employee plans; proposed revenue procedure; request for comments. This announcement describes and contains a draft proposed revenue procedure pert… (a)(a)(11)(a)(17)(a)(26)(a)(3)(a)(4)
Ann. 2003-54 Oct 6, 2003 — Nonbank trustees; section 1.408-2(e) of the regulations. This announcement contains a list of entities previously approved to act as nonbank trustees and nonba…

Revenue Procedures

Rev. Proc. 2026-4Modified Dec 29, 2025 — This revenue procedure contains updates relating to the types of advice the Internal Revenue Service provides to taxpayers on issues under the jurisdiction of … (a)(a)(24)(a)(26)(a)(33)(a)(4)(b)(2)
Modified by Rev. Proc. 2026-30
Rev. Proc. 2025-4Superseded Dec 30, 2024 — This document updates Rev. Proc. 2024-4, 2024-1 IRB 160, relating to the types of advice the IRS provides to taxpayers on issues under the jurisdiction of the … (a)(a)(24)(a)(26)(a)(33)(a)(4)(a)(9)
Superseded by Rev. Proc. 2026-4
Rev. Proc. 2024-4Superseded Jan 2, 2024 — This document updates Rev. Proc. 2023-4, 2023-1 IRB 162, relating to the types of advice the IRS provides to taxpayers on issues under the jurisdiction of the … (a)(a)(24)(a)(26)(a)(33)(a)(4)(a)(9)
Superseded by Rev. Proc. 2025-4
Rev. Proc. 2023-4Superseded Jan 3, 2023 — This document updates Rev. Proc. 2022-4, 2022-1 IRB 161, relating to the types of advice the IRS provides to taxpayers on issues under the jurisdiction of the … (a)(a)(24)(a)(26)(a)(33)(a)(4)(a)(9)
Superseded by Rev. Proc. 2024-4
Rev. Proc. 2022-4Superseded Jan 3, 2022 — This document updates Rev. Proc. 2021-4, 2021-1 IRB 157, relating to the types of advice the IRS provides to taxpayers on issues under the jurisdiction of the … (a)(a)(24)(a)(26)(a)(33)(a)(4)(a)(9)
Superseded by Rev. Proc. 2023-4
Rev. Proc. 2021-38 Sep 20, 2021 — This revenue procedure modifies Rev. Proc. 2016-37 to extend the deadline for adopting an interim amendment for a § 401(a) pre-approved plan to match the deadl… (a)(b)
Rev. Proc. 2021-4Superseded Jan 4, 2021 — This document updates Rev. Proc. 2020-4, 2020-1 I.R.B. 148, relating to the types of advice the IRS provides to taxpayers on issues under the jurisdiction of t… (a)(a)(24)(a)(26)(a)(33)(a)(4)(a)(9)
Superseded by Rev. Proc. 2022-4
Rev. Proc. 2020-9 Jan 6, 2020 — This revenue procedure clarifies which amendments are treated as integral to a plan provision that fails to satisfy the qualification requirements of the Inter… (k)(m)
Rev. Proc. 2020-4 Jan 2, 2020 — This revenue procedure contains information on the types of advice provided by the Commissioner, Tax Exempt and Government Entities Division, Employee Plans Ru… (a)(a)(24)(a)(26)(a)(33)(a)(4)(a)(9)
Rev. Proc. 2019-20Superseded May 13, 2019 — This revenue procedure provides for a limited expansion of the determination letter program with respect to individually designed plans. This revenue procedure… (b)(e)(3)
Superseded by Rev. Proc. 2022-40
Rev. Proc. 2019-4 Jan 2, 2019 — This procedure contains revised procedures for determination letters and letter rulings issued by the Commissioner, Tax Exempt Agreements Office. Rev. Proc. 20… (a)(a)(24)(a)(26)(a)(33)(a)(4)(h)
Rev. Proc. 2018-52 Oct 15, 2018 — The revenue procedure modifies and supersedes Rev. Proc. 2016–51, 2016–42 I.R.B. 465, which sets forth the Employee Plans Compliance Resolution System (“EPCRS”… (a)(a)(11)(a)(17)(a)(26)(a)(30)(a)(4)
Rev. Proc. 2018-4 Jan 2, 2018 — This procedure contains revised procedures for determination letters and letter rulings issued by the Commissioner, Tax Exempt and Government Entities Division… (a)(a)(24)(a)(26)(a)(33)(a)(4)(h)
Rev. Proc. 2017-41Superseded Jul 17, 2017 — This revenue procedure modifies and supersedes, in part, Rev. Proc. 2015–36, 2015–27 I.R.B. 20, which sets forth the procedures for issuing opinion and advisor… (a)(a)(11)(a)(17)(a)(26)(a)(28)(B)(a)(28)(C)
Superseded by Rev. Proc. 2023-37
Rev. Proc. 2017-18Modified Jan 30, 2017 — This revenue procedure provides that the last day of the remedial amendment period for § 403(b) plans, for purposes of section 21 of Rev. Proc. 2013–22, 2013–1… (f)(2)
Modified by Rev. Proc. 2019-39
Rev. Proc. 2017-4 Jan 3, 2017 — This procedure contains consolidated and revised procedures for determination letters and letter rulings issued by the Commissioner, Tax Exempt and Government … (a)(a)(24)(a)(26)(a)(4)(a)(9)(h)
Rev. Proc. 2016-51 Oct 17, 2016 — This revenue procedure updates the comprehensive system of correction programs for sponsors of retirement plans that are intended to satisfy the requirements o… (a)(a)(11)(a)(17)(a)(26)(a)(30)(a)(4)
Rev. Proc. 2016-37Superseded Jul 18, 2016 — Rev. Proc. 2016–37 sets forth the procedures for the determination letter program for individually designed plans and the six-year remedial amendment cycle sys… (a)(b)
Superseded by Rev. Proc. 2023-37; Superseded by Rev. Proc. 2022-40
Rev. Proc. 2016-6 Jan 4, 2016 — Revised procedures are provided for issuing determination letters on the qualified status of employee plans under sections 401(a), 403(a), 409 and 4975 of the … (a)(a)(24)(a)(26)(a)(4)(h)(h)(6)
Rev. Proc. 2015-36 Jul 6, 2015 — This revenue procedure modifies Rev. Proc. 2011–49 by expanding the scope of the pre-approved program to include defined benefit plans containing cash balance … (a)(a)(11)(a)(17)(a)(26)(a)(28)(B)(a)(28)(C)
Rev. Proc. 2015-27 Apr 20, 2015 — This revenue procedure contains modifications to Revenue Procedure 2013–12, 2013–4 I.R.B. 313. The modifications reflected in this revenue procedure include mi… (a)(a)(9)(c)(1)(B)(k)
Rev. Proc. 2015-28 Apr 20, 2015 — This revenue procedure contains modifications to Revenue Procedure 2013–12, 2013–4 I.R.B. 313. The modifications reflected in this revenue procedure include ne… (a)(k)
Rev. Proc. 2015-22 Mar 16, 2015 — This revenue procedure contains a modification to Revenue Procedure 2013–22, 2013–18 I.R.B. 985, as modified by Revenue Procedure 2014–28, 2014–16 I.R.B. 944, … (a)
Rev. Proc. 2015-6 Jan 2, 2015 — Revised procedures are provided for issuing determination letters on the qualified status of employee plans under sections 401(a), 403(a), 409 and 4975 of the … (a)(a)(24)(a)(26)(a)(4)(h)(h)(6)
Rev. Proc. 2014-5 Jan 2, 2014 — Revised procedures are provided for furnishing technical advice to area managers and appeals office by the Office of the Division Commissioner, Tax Exempt and … (a)(a)(2)
Rev. Proc. 2014-6 Jan 2, 2014 — Employee plans determination letters. Revised procedures are provided for issuing determination letters on the qualified status of employee plans under section… (a)(a)(24)(a)(26)(a)(4)(b)(b)(2)
Rev. Proc. 2013-12 Jan 22, 2013 — This procedure updates the comprehensive system of correction programs for sponsors of retirement plans that are intended to satisfy the requirements of sectio… (a)
Rev. Proc. 2013-6 Jan 2, 2013 — Employee plans determination letters. Revised procedures are provided for issuing determination letters on the qualified status of employee plans under section… (a)(a)(24)(a)(26)(a)(4)(b)(b)(2)
Rev. Proc. 2013-8Modified Jan 2, 2013 — User fees for employee plans and exempt organizations. Current guidance for complying with the user fee program of the Service as it pertains to requests for l… (a)(a)(4)(b)(h)
Modified by Rev. Proc. 2013-22
Rev. Proc. 2012-50 Dec 10, 2012 — Modification of Revenue Procedure 2007-44. This procedure modifies Rev. Proc. 2007-44, 2007-2 C.B. 54, to provide under section 401 of the Code that the sponso… (a)(b)(f)
Rev. Proc. 2012-6Superseded Jan 3, 2012 — Employee plans determination letters. Revised procedures are provided for issuing determination letters on the qualified status of employee plans under section… (a)(a)(24)(a)(26)(a)(4)(b)(b)(2)
Superseded by Rev. Proc. 2013-6
Rev. Proc. 2011-49Modified Oct 31, 2011 — This procedure sets forth the procedures of the Service for issuing opinion and advisory letters regarding the acceptability under sections 401 and 403(a) of t… (a)(a)(11)(a)(17)(a)(26)(a)(3)(a)(4)
Modified by Rev. Proc. 2013-6; Modified by Ann. 2013-37; Modified by Rev. Proc. 2012-6; Modified by Ann. 2012-3
Rev. Proc. 2011-6Superseded Jan 3, 2011 — Employee plans determination letters. Revised procedures are provided for issuing determination letters on the qualified status of employee plans under section… (a)(a)(24)(a)(26)(a)(4)(b)(b)(2)
Superseded by Rev. Proc. 2012-6
Rev. Proc. 2010-52 Dec 27, 2010 — This document describes the procedure by which the plan sponsor of a multiemployer pension plan may request and obtain approval of an extension of an amortizat… (a)
Rev. Proc. 2010-6Superseded Jan 4, 2010 — Employee plans determination letters. Revised procedures are provided for issuing determination letters on the qualified status of employee plans under section… (a)(a)(26)(a)(4)(b)(b)(2)(c)
Superseded by Rev. Proc. 2011-6
Rev. Proc. 2009-36 Aug 31, 2009 — Modification of Revenue Procedure 2007-44. This procedure modifies Rev. Proc. 2007-44, 2007-2 C.B. 54, to provide that a remedial amendment cycle with respect … (a)(b)(e)(3)(f)
Rev. Proc. 2009-6Superseded Jan 5, 2009 — Employee plans determination letters. Revised procedures are provided for issuing determination letters on the qualified status of employee plans under section… (a)(a)(26)(a)(4)(b)(b)(2)(c)
Superseded by Rev. Proc. 2010-6
Rev. Proc. 2008-67Superseded Dec 1, 2008 — This document sets forth the procedure by which the sponsor of a multiemployer pension plan may request and obtain approval of an extension of an amortization … (a)
Superseded by Rev. Proc. 2010-52
Rev. Proc. 2008-56 Oct 6, 2008 — This procedure relaxes certain restrictions that now apply to the issuance of opinion and advisory letters for new pre-approved plans under Rev. Proc. 2007-44.… (a)(b)
Rev. Proc. 2008-50 Sep 2, 2008 — This procedure updates the comprehensive system of correction programs for sponsors of retirement plans that are intended to satisfy the requirements of sectio… (a)(a)(11)(a)(17)(a)(2)(a)(26)(a)(30)
Rev. Proc. 2008-6Superseded Jan 7, 2008 — Employee plans determination letters. Revised procedures are provided for issuing determination letters on the qualified status of employee plans under section… (a)(a)(26)(a)(4)(b)(b)(2)(c)
Superseded by Rev. Proc. 2009-6
Rev. Proc. 2007-49 Jul 23, 2007 — Administrative programs; correction programs. This procedure updates the Service’s correction programs for retirement plans within the jurisdiction of the Comm… (b)
Rev. Proc. 2007-44Modified Jul 9, 2007 — Qualification; determination letters; staggered remedial amendment periods. Rev. Proc. 2005-66, containing the Service’s procedures for issuing determination l… (a)(a)(31)(B)(a)(9)(b)(b)(1)(b)(3)
Modified by Rev. Proc. 2012-50; Modified by Notice 2010-48; Modified by Rev. Proc. 2009-36; Modified by Notice 2009-97; Modified by Rev. Proc. 2008-56
Rev. Proc. 2007-6Superseded Jan 2, 2007 — Employee plans determination letters. Revised procedures are provided for issuing determination letters on the qualified status of employee plans under section… (a)(a)(26)(a)(4)(b)(b)(2)(c)
Superseded by Rev. Proc. 2008-6
Rev. Proc. 2006-27Superseded May 30, 2006 — Administrative programs; correction programs. This procedure updates and expands upon the Service’s comprehensive Employee Plans Compliance Resolution System (… (a)(a)(11)(a)(17)(a)(2)(a)(26)(a)(30)
Superseded by Rev. Proc. 2008-50
Rev. Proc. 2006-6Superseded Jan 3, 2006 — Employee plans determination letters. Revised procedures are provided for issuing determination letters on the qualified status of employee plans under section… (a)(a)(26)(a)(4)(b)(b)(2)(c)
Superseded by Rev. Proc. 2007-6
Rev. Proc. 2005-76 Dec 12, 2005 — Retroactive payment of benefits; multiemployer plan; discretionary relief; extension. This procedure extends the date by which certain qualified retirement pla… (a)
Rev. Proc. 2005-66Superseded Sep 12, 2005 — Qualification; determination letters; staggered remedial amendment periods. This procedure contains the Service’s procedures for issuing determination letters … (a)(a)(9)(b)(b)(1)(b)(3)(c)(1)
Superseded by Rev. Proc. 2007-44
Rev. Proc. 2005-23Modified May 2, 2005 — Retroactive payment of benefits; remedial amendment period; determination letters. This document contains procedures to limit the retroactive application of th… (a)(b)(b)(3)(i)
Modified by Rev. Proc. 2005-76
Rev. Proc. 2005-6Superseded Jan 3, 2005 — Employee plans determination letters. Revised procedures are provided for issuing determination letters on the qualified status of employee plans under section… (a)(a)(26)(a)(3)(a)(4)(b)(b)(2)
Superseded by Rev. Proc. 2006-6
Rev. Proc. 2004-25 Apr 19, 2004 — Remedial amendment period; disqualifying provisions; December 31, 2001. This procedure extends the remedial amendment period under section 401(b) of the Code w… (a)(b)(d)(f)
Rev. Proc. 2004-6Superseded Jan 5, 2004 — Employee plans determination letters. Revised procedures are provided for issuing determination letters on the qualified status of employee plans under section… (a)(a)(26)(a)(3)(a)(4)(b)(b)(2)
Superseded by Rev. Proc. 2005-6
Rev. Proc. 2003-86 Dec 15, 2003 — Professional employer organizations; employee leasing; plan qualification. This procedure describes certain transitional rules that may be used by defined cont… (a)(a)(2)(a)(9)(a)(9)(A)(a)(9)(C)(a)(9)(C)(ii)
Rev. Proc. 2003-72 Sep 22, 2003 — EP determination letters; extension of application deadline for certain pre-approved plans. This procedure extends the deadline for filing EP determination let… (a)(9)(b)(e)(3)

Treasury Decisions

T.D. 10033 Sep 29, 2025 — These final regulations provide guidance for retirement plans that permit participants who have attained age 50 to make additional elective deferrals (catch-up… (k)
T.D. 10001 Aug 12, 2024 — These regulations provide guidance related to section 401 of the Setting Every Community Up for Retirement Enhancement Act of 2019 (SECURE Act), enacted on Dec… (a)(9)
T.D. 9987 Feb 5, 2024 — These regulations provide guidance relating to the minimum present value requirements applicable to certain defined benefit pension plans. These regulations pr… (a)(a)(11)(a)(7)
T.D. 9835 Aug 13, 2018 — The regulations under sections 401(k) and 401(m) are amended to provide that an employer contribution to a plan may be a qualified matching contribution or qua… (k)(m)
T.D. 9641 Dec 9, 2013 — These final regulations contain amendments relating to certain cash or deferred arrangements under section 401(k) and matching contributions and employee contr… (k)(m)
T.D. 9484 Jun 14, 2010 — Final regulations under section 401(a)(35) of the Code relate to diversification requirements for certain defined contribution plans holding publicly traded em… (a)(35)
T.D. 9459 Oct 13, 2009 — Final regulations under sections 401(a)(9) and 403(b) of the Code permit a governmental plan to comply with the required minimum distribution rules by using a … (a)(9)
T.D. 9447 Mar 23, 2009 — Final regulations under section 401 and other sections of the Code provide guidance relating to certain automatic contribution arrangements, eligible rollover … (a)(a)(1)(a)(1)(iii)(A)(a)(11)(a)(17)(a)(2)
T.D. 9325 Jun 11, 2007 — Final regulations under section 401 of the Code provide rules permitting in-service distributions to be made to a participant from a pension plan upon the part…
T.D. 9324 May 29, 2007 — Final regulations under section 402A of the Code provide guidance concerning the taxation of distributions from designated Roth accounts under qualified cash o… (k)
T.D. 9319 Apr 30, 2007 — Final regulations contain amendments to the regulations under section 415 of the Code regarding limitation on benefits and contributions under qualified plans.… (a)(a)(16)(a)(17)(a)(31)(a)(31)(A)(a)(4)
T.D. 9294 Nov 27, 2006 — Final regulations under section 401 of the Code set forth standards for electronic systems that make use of an electronic medium to provide a notice to a recip… (a)(a)(4)(f)(g)(k)(k)(12)
T.D. 9275 Aug 28, 2006 — Final regulations under section 410 of the Code implement a statutory directive of the Economic Growth and Tax Relief Reconciliation Act of 2001 (EGTRRA) to am… (a)(k)(m)
T.D. 9237 Feb 6, 2006 — Final regulations under section 401 of the Code provide guidance concerning the requirements for designated Roth contributions under qualified cash or deferred…
T.D. 9169 Jan 31, 2005 — Final regulations provide guidance for certain retirement plans containing cash or deferred arrangements under section 401(k) of the Code, and provide for matc… (a)(k)(m)
T.D. 9142 Aug 23, 2004 — REG-101447-04 Final regulations under section 408(q) of the Code provide requirements relating to deemed IRAs that may be included in qualified employer plans,… (a)(a)(2)(a)(9)(c)(k)
T.D. 9130 Jun 28, 2004 — Final regulations concern required minimum distributions under section 401(a)(9) of the Code for defined benefit plans and annuity contracts providing benefits… (a)(a)(9)(a)(9)(A)(a)(9)(A)(ii)(a)(9)(B)(a)(9)(B)(ii)
T.D. 9072 Sep 15, 2003 — Final regulations under section 414(v) of the Code provide guidance on the requirements for retirement plans providing for catch-up contributions to individual… (a)(a)(30)(a)(4)(k)(k)(11)(k)(2)(B)
T.D. 9081 Sep 2, 2003 — REG-129709-03 Temporary and proposed regulations under section 409(p) of the Code provide guidance concerning the requirements for employee stock ownership pla… (k)(m)

Final Rules

90 FR 44527 Sep 16, 2025 — Catch-Up Contributions (a)(a)(30)(a)(4)(a)(5)(iii)(b)(1)(ii)(b)(2)
89 FR 3552 Jan 19, 2024 — Update to Minimum Present Value Requirements for Defined Benefit Plan Distributions (a)(a)(11)(a)(7)
88 FR 11984 Feb 24, 2023 — Annual Information Return/Reports (a)(4)(a)(9)(k)
85 FR 72472 Nov 12, 2020 — Updated Life Expectancy and Distribution Period Tables Used for Purposes of Determining Minimum Required Distributions (a)(a)(9)(a)(9)(A)(a)(9)(A)(ii)(a)(9)(B)(a)(9)(B)(i)
84 FR 49651 Sep 23, 2019 — Hardship Distributions of Elective Contributions, Qualified Matching Contributions, Qualified Nonelective Contributions, and Earnings (a)(c)(c)(6)(v)(B)(d)(2)(ii)(G)(d)(3)(d)(3)(ii)
83 FR 34469 Jul 20, 2018 — Definitions of Qualified Matching Contributions and Qualified Nonelective Contributions (a)(b)(1)(b)(1)(ii)(c)(d)(k)
79 FR 45683 Aug 6, 2014 — Longevity Annuity Contracts; Correction (a)
79 FR 45682 Aug 6, 2014 — Longevity Annuity Contracts; Correction (a)
79 FR 37633 Jul 2, 2014 — Longevity Annuity Contracts (a)(a)(11)(A)(ii)(a)(9)(a)(9)(A)(a)(9)(B)(a)(9)(G)
78 FR 68735 Nov 15, 2013 — Reduction or Suspension of Safe Harbor Contributions (a)(a)(17)(a)(2)(a)(2)(ii)(b)(d)

Revenue Rulings

Rev. Rul. 2025-2 Jan 13, 2025 — Section 401. — Qualified Pension, Profit-Sharing, and Stock Bonus Plans (c)(34)(c)(7)(i)(c)(7)(ii)(l)(5)(E)(l)(5)(E)(i)(l)(5)(E)(ii)
Rev. Rul. 2024-1 Jan 8, 2024 — This revenue ruling provides tables of covered compensation under § 401(l)(5)(E) of the Internal Revenue Code and the Income Tax Regulations thereunder, effect… (l)(5)(E)
Rev. Rul. 2022-24 Dec 19, 2022 — Section 401.—Qualified Pension, Profit-Sharing, and Stock Bonus Plans (c)(34)(c)(7)(i)(c)(7)(ii)(l)(5)(E)(l)(5)(E)(i)(l)(5)(E)(ii)
Rev. Rul. 2022-2 Jan 24, 2022 — This revenue ruling provides tables of covered compensation under § 401(l)(5)(E) of the Internal Revenue Code and the Income Tax Regulations thereunder, for th… (l)(5)(E)
Rev. Rul. 2021-3 Feb 1, 2021 — Section 401. —Qualified Pension, Profit-Sharing, and Stock Bonus Plans (c)(34)(c)(7)(i)(c)(7)(ii)(l)(5)(E)(l)(5)(E)(i)(l)(5)(E)(ii)
Rev. Rul. 2020-2 Jan 13, 2020 — This revenue ruling provides tables of covered compensation under § 401(l)(5)(E) of the Internal Revenue Code and the Income Tax Regulations thereunder, effect… (c)(34)(c)(7)(i)(c)(7)(ii)(l)(5)(E)(l)(5)(E)(i)(l)(5)(E)(ii)
Rev. Rul. 2019-6 Apr 1, 2019 — This revenue ruling provides tables of covered compensation under § 401(l)(5)(E) of the Internal Revenue Code and the Income Tax Regulations thereunder, effect… (l)(5)(E)(l)(5)(E)(i)(l)(5)(E)(ii)
Rev. Rul. 2017-22 Nov 27, 2017 — This revenue ruling provides tables of covered compensation under § 401(l)(5)(E) of the Internal Revenue Code and the Income Tax Regulations thereunder, effect… (l)(5)(E)
Rev. Rul. 2017-5 Feb 27, 2017 — This revenue ruling provides tables of covered compensation under § 401(l)(5)(E) of the Internal Revenue Code and the Income Tax Regulations thereunder, effect… (l)(5)(E)(l)(5)(E)(i)(l)(5)(E)(ii)
Rev. Rul. 2016-5 Feb 22, 2016 — This revenue ruling provides tables of covered compensation under § 401(l)(5)(E) of the Internal Revenue Code and the Income Tax Regulations thereunder, effect… (l)(5)(E)
Rev. Rul. 2014-34 Dec 22, 2014 — 2015 covered compensation tables; permitted disparity. The covered compensation tables under section 401 of the Code for the year 2015 are provided for use in …
Rev. Rul. 2014-3 Jan 6, 2014 — 2014 covered compensation tables; permitted disparity. The covered compensation tables under section 401 of the Code for the year 2014 are provided for use in … (l)(5)(E)(l)(5)(E)(i)(l)(5)(E)(ii)
Rev. Rul. 2013-2 Mar 4, 2013 — 2013 covered compensation tables; permitted disparity. The covered compensation tables under section 401 of the Code for the year 2013 are provided for use in …
Rev. Rul. 2012-3 Feb 21, 2012 — Application of survivor annuity requirements to deferred annuity contracts under a defined contribution plan. This ruling describes how the qualified joint and… (a)(a)(11)(a)(11)(A)(i)(a)(11)(A)(ii)(a)(11)(B)(a)(11)(B)(i)
Rev. Rul. 2012-5 Jan 30, 2012 — 2012 covered compensation tables; permitted disparity. The covered compensation tables under section 401 of the Code for the year 2012 are provided for use in …
Rev. Rul. 2011-3 Jan 24, 2011 — 2011 covered compensation tables; permitted disparity. The covered compensation tables under section 401 of the Code for the year 2011 are provided for use in …
Rev. Rul. 2011-1Modified Jan 10, 2011 — This ruling modifies the rules for group trusts described in Rev. Rul. 81-100, 1981-1 C.B. 326, as clarified and modified by Rev. Rul. 2004-67, 2004-2 C.B. 28.… (a)(24)
Modified by Notice 2012-6
Rev. Rul. 2009-40 Dec 28, 2009 — 2010 covered compensation tables; permitted disparity. The covered compensation tables under section 401 of the Code for the year 2010 are provided for use in …
Rev. Rul. 2009-30 Sep 28, 2009 — Automatic contribution increases under automatic contribution arrangements. This ruling provides guidance on how automatic enrollment in a section 401(k) plan … (a)(a)(2)(i)(a)(3)(i)(a)(3)(ii)(e)(2)(ii)(j)(1)(i)
Rev. Rul. 2009-31 Sep 28, 2009 — Annual paid time off contributions. This ruling provides guidance on the tax consequences of an amendment to a tax-qualified retirement plan to permit annual c… (a)(a)(3)(i)(a)(30)(a)(4)(a)(4)(i)(k)
Rev. Rul. 2009-32 Sep 28, 2009 — Paid time off contributions at termination of employment. This ruling provides guidance on the tax consequences of an amendment to a tax-qualified retirement p… (a)(a)(3)(i)(a)(30)(a)(4)(a)(4)(i)(k)
Rev. Rul. 2009-2 Jan 12, 2009 — 2009 covered compensation tables; permitted disparity. The covered compensation tables under section 401 of the Code for the year 2009 are provided for use in …
Rev. Rul. 2008-45 Aug 25, 2008 — Exclusive benefit rule; transfer of plan sponsorship; controlled groups. This ruling provides that the exclusive benefit rule of section 401(a) of the Code is … (a)(a)(2)(i)(a)(3)(ii)
Rev. Rul. 2008-40Modified Jul 28, 2008 — Transfer of amounts; nonqualified foreign trust; transition relief. This ruling provides that the transfer of amounts from a trust under a plan qualified under… (a)(a)(11)(B)(iii)(a)(11)(B)(iii)(III)(a)(12)(a)(7)(k)(3)
Modified by Notice 2012-6
Rev. Rul. 2007-71 Dec 10, 2007 — 2008 covered compensation tables; permitted disparity. The covered compensation tables under section 401 of the Code for the year 2008 are provided for use in … (c)(34)(c)(7)(i)(c)(7)(ii)(l)(5)(E)(l)(5)(E)(i)(l)(5)(E)(ii)
Rev. Rul. 2007-43 Jul 9, 2007 — Section 411(d)(3); partial termination; turnover. This ruling holds that based on its facts and circumstances, there is a presumption of a partial termination … (a)
Rev. Rul. 2006-60 Nov 27, 2006 — 2007 covered compensation tables; permitted disparity. The covered compensation tables under section 401 of the Code for the year 2007 are provided for use in … (c)(34)(c)(7)(i)(c)(7)(ii)(l)(5)(E)(l)(5)(E)(i)(l)(5)(E)(ii)
Rev. Rul. 2006-43 Aug 28, 2006 — Government pick-up plans; employer contributions; income tax; prospective application. This ruling describes the actions required for a state or its political … (a)(a)(1)(a)(3)(k)
Rev. Rul. 2005-72 Nov 14, 2005 — 2006 covered compensation tables; permitted disparity. The covered compensation tables under section 401 of the Code for the year 2006 are provided for use in …
Rev. Rul. 2004-104 Nov 15, 2004 — 2005 covered compensation tables; permitted disparity. The covered compensation tables under section 401 of the Code for the year 2005 are provided for use in …
Rev. Rul. 2004-21 Mar 8, 2004 — Nondiscrimination; section 412(i) plan. This ruling provides an example where a plan that is funded, in whole or in part, with life insurance contracts may not… (a)(a)(4)(b)(b)(1)(i)(b)(3)(c)
Rev. Rul. 2004-11 Feb 17, 2004 — Coverage; special rules; request for comments. This ruling describes the application of the special coverage rule for acquisitions and dispositions in section … (a)(a)(3)(a)(4)(a)(4)(i)(b)(b)(2)
Rev. Rul. 2004-10 Feb 17, 2004 — Significant detriment; defined contribution plan; allocation of expenses. This ruling describes the application of the significant detriment rule in regulation… (a)(a)(4)(a)(9)(b)(3)(e)(3)(i)
Rev. Rul. 2004-13 Feb 17, 2004 — Top-heavy status; special rules. This ruling describes four situations where a non-governmental profit-sharing plan contains a cash or deferred arrangement des… (k)(k)(12)(k)(12)(B)(k)(3)(A)(ii)(m)(11)(m)(2)
Rev. Rul. 2003-124 Dec 8, 2003 — Covered compensation tables; 2004. The covered compensation tables under section 401 of the Code for the year 2004 are provided for use in determining contribu…
Rev. Rul. 2003-85 Aug 11, 2003 — Excise tax; terminating defined benefit plan; reversion. This ruling describes the treatment of a transfer from a terminating defined benefit plan to a defined… (a)(a)(4)

Delegation Orders

Deleg. Order 7-1 — Issuance of Determination Letters relating to Employee Plans
Deleg. Order 7-9 — Determination if Plan Amendment is Reasonable and Has De Minimis Effect on Plan Liability (a)(33)(B)(ii)
Deleg. Order 7-14 — Issuance of Modification or Revocation Letters relating to Employee Plans (a)
Deleg. Order 7-15 — Revocation of Exemption of Certain Governmental Plans or Church Plans that have engaged in Prohibited Transactions (a)
Deleg. Order 7-16 — Amendment of Employee Plans after the Expiration of the Remedial Amendment Period (b)

Department of Labor (EBSA)

Final Rules

85 FR 31884 May 27, 2020 — Default Electronic Disclosure by Employee Pension Benefit Plans Under ERISA (b)(c)

Proposed Rules

84 FR 56894Proposed Oct 23, 2019 — Default Electronic Disclosure by Employee Pension Benefit Plans Under ERISA Comments due Nov 22, 2019 (a)(1)(iii)(a)(5)(b)(c)(e)(1)
81 FR 47534Proposed Jul 21, 2016 — Proposed Revision of Annual Information Return/Reports Comments due Oct 4, 2016 (a)(a)(17)(a)(2)(a)(2)(ii)(a)(2)(iii)(a)(26)
76 FR 19285Proposed Apr 7, 2011 — Request for Information Regarding Electronic Disclosure by Employee Benefit Plans Comments due Jun 6, 2011 (a)(3)(b)(e)

Technical Releases

TR 1991-01 May 8, 1991 — Technical Release 91-1 (h)

Also cited in 141 other documents

IRS / Treasury

Final Rules

91 FR 55462 Aug 28, 2026 — Federal Independent Dispute Resolution Operations; Correction (b)
91 FR 33900 Jun 4, 2026 — Federal Independent Dispute Resolution Operations (b)
91 FR 23915 May 4, 2026 — Treatment of Income From Indian Fishing Rights-Related Activity as Compensation (a)(c)(1)(f)(2)(k)
89 FR 84079 Oct 21, 2024 — Withholding on Certain Distributions Under Section 3405(a) and (b) (a)
89 FR 77586 Sep 23, 2024 — Requirements Related to the Mental Health Parity and Addiction Equity Act (b)
89 FR 58886 Jul 19, 2024 — Required Minimum Distributions (9)(E)(ii)(III)(a)(a)(1)(a)(11)(a)(11)(A)(ii)(a)(2)
89 FR 23338 Apr 3, 2024 — Short-Term, Limited-Duration Insurance and Independent, Noncoordinated Excepted Benefits Coverage (b)
88 FR 88494 Dec 21, 2023 — Federal Independent Dispute Resolution (IDR) Process Administrative Fee and Certified IDR Entity Fee Ranges (b)
88 FR 37424 Jun 7, 2023 — Use of Actuarial Tables in Valuing Annuities, Interests for Life or a Term of Years, and Remainder or Reversionary Interests (a)
87 FR 80042 Dec 29, 2022 — Exception for Interests Held by Foreign Pension Funds (d)(3)
87 FR 52618 Aug 26, 2022 — Requirements Related to Surprise Billing (b)
86 FR 66662 Nov 23, 2021 — Prescription Drug and Health Care Spending (b)
86 FR 55980 Oct 7, 2021 — Requirements Related to Surprise Billing; Part II (b)
86 FR 36872 Jul 13, 2021 — Requirements Related to Surprise Billing; Part I (b)
86 FR 464 Jan 6, 2021 — Rollover Rules for Qualified Plan Loan Offset Amounts (a)(a)(31)(a)(9)(a)(9)(C)(i)(II)(d)(2)(k)(2)(B)
85 FR 81097 Dec 15, 2020 — Grandfathered Group Health Plans and Grandfathered Group Health Insurance Coverage (b)
85 FR 77952 Dec 2, 2020 — Unrelated Business Taxable Income Separately Computed for Each Trade or Business (a)
85 FR 72158 Nov 12, 2020 — Transparency in Coverage (b)
85 FR 71142 Nov 6, 2020 — Additional Policy and Regulatory Revisions in Response to the COVID-19 Public Health Emergency (b)
84 FR 59230 Nov 1, 2019 — Changes to Applicability Thresholds for Regulatory Capital and Liquidity Requirements (a)(1)(B)(i)
84 FR 28888 Jun 20, 2019 — Health Reimbursement Arrangements and Other Account-Based Group Health Plans (b)(c)(1)
83 FR 57592 Nov 15, 2018 — Moral Exemptions and Accommodations for Coverage of Certain Preventive Services Under the Affordable Care Act (b)
83 FR 57536 Nov 15, 2018 — Religious Exemptions and Accommodations for Coverage of Certain Preventive Services Under the Affordable Care Act (b)
83 FR 38212 Aug 3, 2018 — Short-Term, Limited-Duration Insurance (b)
82 FR 47838 Oct 13, 2017 — Moral Exemptions and Accommodations for Coverage of Certain Preventive Services Under the Affordable Care Act (b)
82 FR 47792 Oct 13, 2017 — Religious Exemptions and Accommodations for Coverage of Certain Preventive Services Under the Affordable Care Act (b)
81 FR 75316 Oct 31, 2016 — Excepted Benefits; Lifetime and Annual Limits; and Short-Term, Limited-Duration Insurance (b)
81 FR 62359 Sep 9, 2016 — Modifications to Minimum Present Value Requirements for Partial Annuity Distribution Options Under Defined Benefit Pension Plans (a)(a)(11)
81 FR 31165 May 18, 2016 — Removal of Allocation Rule for Disbursements From Designated Roth Accounts to Multiple Destinations (a)
81 FR 25540 Apr 28, 2016 — Suspension of Benefits Under the Multiemployer Pension Reform Act of 2014 (a)

Notices

Notice 2026-48 Aug 24, 2026 — Notice of Intent to Issue Regulations with Respect to Saver’s Match Contributions (a)(a)(31)(A)(a)(4)(k)(k)(11)(B)(i)(III)(k)(2)(B)(i)(IV)
Notice 2026-31 Jun 1, 2026 — This notice sets forth updates on the corporate bond monthly yield curve, the corresponding spot segment rates for April 2026 used under § 417(e)(3)(D), the 24… (a)(a)(26)(a)(26)(I)(a)(31)(B)(a)(36)(a)(9)
Notice 2025-67 Dec 1, 2025 — Section 415 of the Internal Revenue Code provides for dollar limitations on benefits and contributions under qualified retirement plans. Section 415(d) require… (a)(17)(a)(39)(B)(i)(III)(k)(11)(k)(16)(B)(k)(16)(D)(i)(II)(q)(2)(ii)
Notice 2024-77 Nov 4, 2024 — Guidance Under Sections 414(aa) and 402(c)(12) of the Internal Revenue Code with Respect to Inadvertent Benefit Overpayments (a)(a)(17)(c)
Notice 2024-73 Oct 21, 2024 — Additional Guidance with Respect to Long-Term, Part-Time Employees, Including Guidance Regarding Application of Section 403(b)(12) to Long-Term, Part-Time Empl… (a)(a)(4)(k)(k)(15)(B)(i)(k)(15)(B)(iii)(k)(15)(B)(iv)
Notice 2024-65 Sep 23, 2024 — Request for Comments Regarding Implementation of Saver’s Match Contributions (d)(2)(ii)(B)(k)(k)(2)(B)(i)(IV)
Notice 2024-55 Jul 8, 2024 — Certain Exceptions to the 10 Percent Additional Tax Under Code Section 72(t) (a)(a)(11)(a)(11)(B)(a)(31)(d)(k)
Notice 2024-35 May 6, 2024 — This notice provides relief with respect to certain required minimum distributions (RMDs) that are not made in 2024. This relief was provided with respect to c… (b)
Notice 2024-22 Feb 5, 2024 — Guidance on Anti-Abuse Rules Under Section 127 of the SECURE 2.0 Act of 2022 and Certain Other Issues with Respect to Pension-Linked Emergency Savings Accounts (k)(2)(B)(i)(m)(4)
Notice 2024-3 Jan 8, 2024 — 2023 Cumulative List of Changes in Plan Qualification Requirements for Defined Contribution Qualified Pre-approved Plans (a)(a)(2)(a)(31)(B)(a)(36)(a)(9)(a)(9)(C)
Notice 2023-62 Sep 11, 2023 — This notice provides guidance with respect to section 603 of the SECURE 2.0 Act of 2022 and announces a 2-year administrative transition period with respect to… (a)(a)(30)(f)(1)(i)(k)
Notice 2023-27 Apr 10, 2023 — The notice announces that the Treasury Department and the IRS intend to issue guidance related to the treatment of certain nonfungible tokens (NFTs) as section… (a)
Notice 2022-55 Nov 7, 2022 — 2023 Limitations Adjusted as Provided in Section 415(d), etc. (a)(17)(k)(11)
Notice 2022-33 Aug 22, 2022 — Notice 2022-33 extends the deadlines for amending a retirement plan or IRA to reflect the provisions of Division O of the Further Consolidated Appropriations A… (a)(a)(36)(a)(9)(I)(b)(b)(3)(c)(1)
Notice 2022-8 Feb 14, 2022 — The notice sets forth the 2022 Cumulative List of Changes in Section 403(b) Requirements for Section 403(b) Pre-approved Plans (2022 Cumulative List). The 2022… (a)(a)(9)(a)(9)(C)(i)(I)(d)(3)(iv)(E)(k)(k)(13)(C)(iii)
Notice 2021-61 Nov 22, 2021 — Section 415 of the Internal Revenue Code (the Code) provides for dollar limitations on benefits and contributions under qualified retirement plans. Section 415… (a)(17)(k)(11)
Notice 2021-57 Nov 1, 2021 — Notice 2021-57 provides guidance to multiemployer defined benefit pension plan sponsors and actuaries on the application of funding relief under IRC § 431 and …
Notice 2021-48 Aug 16, 2021 — Guidance on Single-Employer Defined Benefit Pension Plan Funding Changes under the American Rescue Plan Act of 2021 (a)
Notice 2020-86Modified Dec 28, 2020 — Guidance on Sections 102 and 103 of the SECURE Act With Respect to Safe Harbor Plans (a)(1)(a)(1)(i)(a)(2)(a)(3)(a)(4)(a)(4)(iv)(A)
Modified by Notice 2022-33
Notice 2020-79 Nov 9, 2020 — Section 415 of the Internal Revenue Code (the Code) provides for dollar limitations on benefits and contributions under qualified retirement plans. Section 415… (a)(17)(k)(11)
Notice 2020-61 Aug 24, 2020 — Special Funding and Benefit Limitation Rules for Single-Employer Defined Benefit Pension Plans under the CARES Act (a)
Notice 2020-50 Jul 6, 2020 — This notice provides guidance relating to the application of section 2202 of the CARES Act for qualified individuals and eligible retirement plans. Under secti… (a)(a)(31)(a)(31)(A)(a)(9)(d)(3)(k)
Notice 2020-35 Jun 15, 2020 — Notice 2020-35 postpones deadlines for certain specified time-sensitive actions with respect to certain employment taxes, employee benefit plans, exempt organi… (a)
Notice 2019-59 Nov 18, 2019 — Section 415 of the Internal Revenue Code (the Code) provides for dollar limitations on benefits and contributions under qualified retirement plans. Section 415… (a)(17)(k)(11)
Notice 2017-64 Nov 6, 2017 — Section 415 of the Internal Revenue Code (the Code) provides for dollar limitations on benefits and contributions under qualified retirement plans. Section 415… (a)(17)(k)(11)
Notice 2016-62 Nov 14, 2016 — Section 415 of the Internal Revenue Code (the Code) provides for dollar limitations on benefits and contributions under qualified retirement plans. Section 415… (a)(17)(k)(11)
Notice 2016-57 Oct 3, 2016 — Notice 2016–57 extends the temporary nondiscrimination relief for closed defined benefit plans that is provided in Notice 2014–5, 2014–2 I.R.B. 276, by making … (a)(4)

Proposed Rules

91 FR 27140Proposed May 13, 2026 — Excepted Fertility Benefits Comments due Jul 13, 2026 (b)
90 FR 60432Proposed Dec 23, 2025 — Transparency in Coverage Comments due Feb 23, 2026 (b)
90 FR 3092Proposed Jan 14, 2025 — Automatic Enrollment Requirements Under Section 414A Comments due Mar 17, 2025 (a)(a)(17)(a)(2)(i)(a)(3)(a)(4)(i)(j)(1)(ii)
89 FR 85750Proposed Oct 28, 2024 — Enhancing Coverage of Preventive Services Under the Affordable Care Act Comments due Dec 27, 2024 (b)
89 FR 58644Proposed Jul 19, 2024 — Required Minimum Distributions+ Comments due Sep 17, 2024 (a)(a)(1)(iii)(B)(a)(1)(iii)(C)(a)(1)(iii)(D)(a)(5)(iv)(a)(5)(v)
89 FR 4215Proposed Jan 23, 2024 — Request for Information-SECURE 2.0 Section 319-Effectiveness of Reporting and Disclosure Requirements Comments due Apr 22, 2024 (a)(d)(d)(2)(i)(B)(k)(k)(12)(k)(13)(E)
88 FR 75744Proposed Nov 3, 2023 — Federal Independent Dispute Resolution Operations Comments due Jan 2, 2024 (b)
88 FR 65888Proposed Sep 26, 2023 — Federal Independent Dispute Resolution (IDR) Process Administrative Fee and Certified IDR Entity Fee Ranges Comments due Oct 26, 2023 (b)
88 FR 51552Proposed Aug 3, 2023 — Requirements Related to the Mental Health Parity and Addiction Equity Act Comments due Oct 2, 2023 (b)
88 FR 44596Proposed Jul 12, 2023 — Short-Term, Limited-Duration Insurance; Independent, Noncoordinated Excepted Benefits Coverage; Level-Funded Plan Arrangements; and Tax Treatment of Certain Ac… Comments due Sep 11, 2023 (b)
88 FR 7236Proposed Feb 2, 2023 — Coverage of Certain Preventive Services Under the Affordable Care Act Comments due Apr 3, 2023 (b)
87 FR 30845Proposed May 20, 2022 — Required Minimum Distributions; Correction Comments due May 25, 2022 (e)
87 FR 26806Proposed May 5, 2022 — Use of Actuarial Tables in Valuing Annuities, Interests for Life or a Term of Years, and Remainder or Reversionary Interests Comments due Jul 5, 2022 (a)
87 FR 15907Proposed Mar 21, 2022 — Required Minimum Distributions; Correction Comments due May 25, 2022
87 FR 10504Proposed Feb 24, 2022 — Required Minimum Distributions Comments due May 25, 2022 (a)(a)(11)(a)(11)(A)(ii)(a)(2)(a)(2)(ii)(a)(3)
86 FR 51730Proposed Sep 16, 2021 — Requirements Related to Air Ambulance Services, Agent and Broker Disclosures, and Provider Enforcement Comments due Oct 18, 2021 (b)
85 FR 51369Proposed Aug 20, 2020 — Rollover Rules for Qualified Plan Loan Offset Amounts Comments due Oct 5, 2020 (a)(a)(31)(a)(9)(a)(9)(C)(i)(II)(d)(2)(k)(2)(B)
85 FR 42782Proposed Jul 15, 2020 — Grandfathered Group Health Plans and Grandfathered Group Health Insurance Coverage Comments due Aug 14, 2020 (b)
85 FR 31714Proposed May 27, 2020 — Income Tax Withholding on Certain Periodic Retirement and Annuity Payments Under Section 3405(a) (a)
85 FR 23172Proposed Apr 24, 2020 — Unrelated Business Taxable Income Separately Computed for Each Trade or Business Comments due Jun 23, 2020 (a)
84 FR 65464Proposed Nov 27, 2019 — Transparency in Coverage Comments due Jan 14, 2020 (b)
84 FR 25209Proposed May 31, 2019 — Withholding on Certain Distributions Under Section 3405(a) and (b) Comments due Aug 29, 2019 (a)
84 FR 24296Proposed May 24, 2019 — Changes to Applicability Thresholds for Regulatory Capital Requirements for Certain U.S. Subsidiaries of Foreign Banking Organizations and Application of Liqui… Comments due Jun 21, 2019
83 FR 66024Proposed Dec 21, 2018 — Proposed Changes to Applicability Thresholds for Regulatory Capital and Liquidity Requirements Comments due Jan 22, 2019
83 FR 54420Proposed Oct 29, 2018 — Health Reimbursement Arrangements and Other Account-Based Group Health Plans Comments due Dec 28, 2018 (b)
83 FR 7437Proposed Feb 21, 2018 — Short-Term, Limited-Duration Insurance Comments due Apr 23, 2018 (b)
81 FR 85190Proposed Nov 25, 2016 — Update to Minimum Present Value Requirements for Defined Benefit Plan Distributions Comments due Feb 23, 2017 (a)(a)(11)
81 FR 40569Proposed Jun 22, 2016 — Application of Section 409A to Nonqualified Deferred Compensation Plans (a)(17)
81 FR 40548Proposed Jun 22, 2016 — Deferred Compensation Plans of State and Local Governments and Tax-Exempt Entities Comments due Sep 20, 2016 (a)(a)(17)(a)(37)(m)
81 FR 38020Proposed Jun 10, 2016 — Expatriate Health Plans, Expatriate Health Plan Issuers, and Qualified Expatriates; Excepted Benefits; Lifetime and Annual Limits; and Short-Term, Limited-Dura… Comments due Aug 9, 2016 (b)

Revenue Rulings

Rev. Rul. 2025-15 Aug 4, 2025 — Section 6047. — Information Relating to Certain Trusts and Annuity Plans (a)
Rev. Rul. 2020-23 Nov 16, 2020 — Under the situations in the revenue ruling, the plan is terminated in accordance with the rules of § 1.403(b)-10(a). Distribution of an individual custodial ac… (a)(11)

Revenue Procedures

Rev. Proc. 2025-3 Dec 30, 2024 — The revenue procedure updates Rev. Proc. 2024-3, 2024-1 I.R.B.143, to provide a revised list of areas under the jurisdiction of the Associate Chief Counsel (Co… (a)
Rev. Proc. 2023-37 Dec 18, 2023 — This revenue procedure sets forth the rules regarding qualified pre-approved plans and section 403(b) pre-approved plans, and combines, conforms, clarifies, an… (a)(a)(11)(a)(17)(a)(26)(a)(28)(B)(a)(28)(C)
Rev. Proc. 2022-40 Nov 21, 2022 — Rev. Proc. 2022-40 modifies Rev. Proc. 2016-37, 2016-29 IRB 136, which, in part, provides the circumstances under which a plan sponsor may submit a determinati… (a)(b)(b)(1)(b)(3)(c)(1)(c)(3)
Rev. Proc. 2021-37Superseded Sep 20, 2021 — This revenue procedure sets forth the procedures of the IRS for issuing opinion letters regarding the satisfaction in form of § 403(b) pre-approved plans with … (a)(a)(17)(a)(3)(a)(4)(b)(2)(c)
Superseded by Rev. Proc. 2023-37
Rev. Proc. 2021-30Modified Aug 2, 2021 — Rev. Proc. 2021-30 adds two new benefit overpayment correction methods that encourage employers to avoid seeking recoupment of benefit overpayments made to par… (a)(a)(11)(a)(17)(a)(2)(a)(26)(a)(30)
Modified by Notice 2024-77
Rev. Proc. 2020-46 Nov 2, 2020 — This revenue procedure modifies and updates Rev. Proc. 2016-47, 2016-37 I.R.B. 346, which provides a list of permissible reasons for a taxpayer to self-certify… (a)(a)(31)
Rev. Proc. 2019-19Superseded May 6, 2019 — This revenue procedure modifies and supersedes Rev. Proc. 2018-52, 2018-42 I.R.B. 611, the most recent prior consolidated statement of the correction programs … (a)(11)(a)(17)(a)(30)(a)(9)(k)(3)(m)(2)
Superseded by Rev. Proc. 2021-30
Rev. Proc. 2016-47Superseded Sep 12, 2016 — This revenue procedure provides for a self-certification program that individuals may use if they fail to roll over a plan or IRA distribution within the statu… (a)(a)(31)
Superseded by Rev. Proc. 2020-46
Rev. Proc. 2016-27 May 9, 2016 — This revenue procedure contains revised procedures for applications for a suspension of benefits under a multiemployer defined benefit pension plan that is in … (a)

Treasury Decisions

T.D. 9958 Dec 6, 2021 — This document sets forth temporary regulations implementing certain transparency requirements under section 204 of Division BB of Title II of the Consolidated … (b)
T.D. 9937 Jan 25, 2021 — This document sets forth final regulations relating to amendments made to section 402(c) of the Internal Revenue Code (Code) by section 13613 of the Tax Cuts a… (a)(a)(31)(a)(9)(a)(9)(C)(i)(II)(d)(2)(k)(2)(B)
T.D. 9783 Sep 26, 2016 — These final regulations change the regulations regarding the minimum present value requirements for defined benefit plan distributions to permit plans to simpl… (a)(a)(11)

Announcements

Ann. 2017-15 Nov 20, 2017 — Announcement 2017–15 provides relief to victims of Hurricane Maria and the recent California wildfires. It permits easier access to funds held in workplace ret… (a)(k)(k)(2)(B)(i)(k)(3)(D)(ii)(I)(m)(4)(C)
Ann. 2016-32 Oct 3, 2016 — This announcement requests comments on ways in which Treasury and the IRS can facilitate compliance with the qualification requirements for qualified plan docu… (a)(35)(a)(35)(F)

Department of Labor (EBSA)

Proposed Rules

91 FR 46602Proposed Jul 23, 2026 — Electronic Disclosure by Group Health Plans Under ERISA Comments due Sep 21, 2026 (a)(2)(ii)
91 FR 9213Proposed Feb 25, 2026 — Requirement To Provide Paper Statements in Certain Cases-Amendments to Electronic Disclosure Safe Harbors Comments due Apr 27, 2026
90 FR 35646Proposed Jul 29, 2025 — Pooled Employer Plans: Big Plans for Small Businesses Comments due Sep 29, 2025 (a)
89 FR 5624Proposed Jan 29, 2024 — Automatic Portability Transaction Regulations Comments due Mar 29, 2024 (a)(31)(B)(a)(31)(B)(i)
88 FR 76032Proposed Nov 3, 2023 — Proposed Amendment to Prohibited Transaction Exemptions 75-1, 77-4, 80-83, 83-1, and 86-128 Comments due Jan 2, 2024 (a)
88 FR 76004Proposed Nov 3, 2023 — Proposed Amendment to Prohibited Transaction Exemption 84-24 Comments due Jan 2, 2024 (a)
88 FR 75979Proposed Nov 3, 2023 — Proposed Amendment to Prohibited Transaction Exemption 2020-02 Comments due Jan 2, 2024 (a)
88 FR 54511Proposed Aug 11, 2023 — Request for Information-SECURE 2.0 Reporting and Disclosure Comments due Oct 10, 2023 (k)(12)(D)(k)(13)(E)
87 FR 70753Proposed Nov 21, 2022 — Prohibited Transaction Exemption (PTE) 2002-51 To Permit Certain Transactions Identified in the Voluntary Fiduciary Correction Program Comments due Jan 20, 2023 (a)
87 FR 45204Proposed Jul 27, 2022 — Proposed Amendment to Prohibited Transaction Class Exemption 84-14 (the QPAM Exemption) Comments due Sep 26, 2022 (a)
87 FR 14722Proposed Mar 15, 2022 — Procedures Governing the Filing and Processing of Prohibited Transaction Exemption Applications Comments due Apr 14, 2022 (a)
86 FR 51488Proposed Sep 15, 2021 — Proposed Revision of Annual Information Return/Reports Comments due Nov 1, 2021 (a)(4)(b)(k)
86 FR 51284Proposed Sep 15, 2021 — Annual Reporting and Disclosure Comments due Nov 1, 2021 (a)(4)(b)(k)
85 FR 40834Proposed Jul 7, 2020 — Improving Investment Advice for Workers & Retirees Comments due Aug 6, 2020 (a)
84 FR 37545Proposed Jul 31, 2019 — "Open MEPs" and Other Issues Under Section 3(5) of the Employee Retirement Income Security Act Comments due Oct 29, 2019 (a)
83 FR 53534Proposed Oct 23, 2018 — Definition of “Employer” Under Section 3(5) of ERISA-Association Retirement Plans and Other Multiple-Employer Plans Comments due Dec 24, 2018 (a)(c)(c)(1)(c)(4)
83 FR 614Proposed Jan 5, 2018 — Definition of “Employer” Under Section 3(5) of ERISA-Association Health Plans Comments due Mar 6, 2018 (c)
82 FR 7336Proposed Jan 19, 2017 — Proposed Best Interest Contract Exemption for Insurance Intermediaries (a)
81 FR 47496Proposed Jul 21, 2016 — Annual Reporting and Disclosure Comments due Oct 4, 2016

Final Rules

90 FR 3667 Jan 15, 2025 — Prohibited Transaction Exemption (PTE) 2002-51 To Permit Certain Transactions Identified in the Voluntary Fiduciary Correction Program (a)
89 FR 43675 May 17, 2024 — Prohibited Transaction Exemption 2006-06 for Services Provided in Connection With the Termination of Abandoned Individual Account Plans (a)(a)(9)(E)
89 FR 43636 May 17, 2024 — Abandoned Plan Regulations (a)(9)(E)
89 FR 32346 Apr 25, 2024 — Amendment to Prohibited Transaction Exemptions 75-1, 77-4, 80-83, 83-1, and 86-128 (a)
89 FR 32302 Apr 25, 2024 — Amendment to Prohibited Transaction Exemption 84-24 (a)
89 FR 32260 Apr 25, 2024 — Amendment to Prohibited Transaction Exemption 2020-02 (a)
89 FR 23090 Apr 3, 2024 — Amendment to Prohibited Transaction Class Exemption 84-14 for Transactions Determined by Independent Qualified Professional Asset Managers (the QPAM Exemption) (a)
89 FR 4662 Jan 24, 2024 — Procedures Governing the Filing and Processing of Prohibited Transaction Exemption Applications (a)
88 FR 31608 May 18, 2023 — Annual Reporting and Disclosure
88 FR 11793 Feb 24, 2023 — Annual Reporting and Disclosure (b)(k)
85 FR 82798 Dec 18, 2020 — Prohibited Transaction Exemption 2020-02, Improving Investment Advice for Workers & Retirees (a)
85 FR 59132 Sep 18, 2020 — Pension Benefit Statements-Lifetime Income Illustrations (a)(9)(C)
84 FR 37508 Jul 31, 2019 — Definition of “Employer” Under Section 3(5) of ERISA-Association Retirement Plans and Other Multiple-Employer Plans (c)(d)
84 FR 27952 Jun 17, 2019 — Electronic Filing of Notices for Apprenticeship and Training Plans and Statements for Pension Plans for Certain Select Employees
81 FR 59464 Aug 30, 2016 — Savings Arrangements Established by States for Non-Governmental Employees (a)

PBGC

Final Rules

90 FR 39320 Aug 15, 2025 — Miscellaneous Corrections, Clarifications, and Improvements
82 FR 60800 Dec 22, 2017 — Missing Participants (a)(11)(B)(iii)(a)(9)(C)

Proposed Rules

90 FR 6894Proposed Jan 21, 2025 — Miscellaneous Corrections, Clarifications, and Improvements Comments due Mar 24, 2025
81 FR 64700Proposed Sep 20, 2016 — Missing Participants Comments due Nov 21, 2016 (a)(9)(a)(9)(C)

Tax Court (449) · DOL/Federal (2)

U.S. Tax Court (449)

Rulings that address this provision

Kunjlata J. Jadhav & Jalandar Y. Jadhav v. Commissioner, T.C. Memo. 2023-140 U.S. Tax Court · Nov 21, 2023
Cites (k) · Text when decided
Magdy A. Ghaly & Laila Ryad v. Commissioner, T.C. Summary Opinion 2023-13 U.S. Tax Court · Apr 3, 2023
Cites (a) (k) · Text when decided
Robert B. Lucas v. Commissioner, T.C. Memo. 2023-9 U.S. Tax Court · Jan 17, 2023 Decision for IRS
Cites (k) · Text when decided
Estate of Anthony K. Washington, Deceased, Lenda Washington, Personal Representative v. Commissioner, T.C. Memo. 2022-4 U.S. Tax Court · Feb 2, 2022
Cites (k) · Treas. Reg. § 1.401-1 · Text when decided
John M. Larson v. Commissioner, T.C. Memo. 2022-3 U.S. Tax Court · Feb 2, 2022 Rule 155 computation
Cites (a) · Text when decided
Gayle Gaston v. Commissioner, T.C. Memo. 2021-107 U.S. Tax Court · Sep 2, 2021 Rule 155 computation
Cites (c) (c)(2) (c)(2)(A) (c)(2)(A)(i) · Text when decided
Sherrie L. Webb v. Commissioner, T.C. Memo. 2021-105 U.S. Tax Court · Aug 31, 2021
Cites (k) · Text when decided
James H. Dunlap & Eileen M. Dunlap v. Commissioner, T.C. SUMMARY OPINION 2020-10 U.S. Tax Court · Feb 18, 2020
Cites (a) · Text when decided
Ed Thielking, Inc. v. Commissioner, T.C. Memo. 2020-5 U.S. Tax Court · Jan 9, 2020
Cites (a) (a)(10)(B) (a)(16) (a)(28)(C) (a)(9) (a)(9)(B)(i) (b) (k) · Treas. Reg. § 1.401-1, Treas. Reg. § 1.401(b)-1 · Text when decided
Jane M. Lassek, Petitioner and Michael E. Smith, Intervenor v. Commissioner, T.C. Memo. 2019-145 U.S. Tax Court · Oct 28, 2019
Cites (k) · Text when decided
Gerard J. McEnroe & Regina McEnroe v. Commissioner, T.C. Summary Opinion 2019-21 U.S. Tax Court · Aug 20, 2019
Cites (a) · Text when decided
Lily Hilda Soltani-Amadi & Bahman Justin Amadi v. Commissioner, T.C. Summary Opinion 2019-19 U.S. Tax Court · Aug 8, 2019
Cites (a) (k) · Treas. Reg. § 1.401(k)-1 · Text when decided
Maria Shenorah McCree v. Commissioner, T.C. Memo. 2019-67 U.S. Tax Court · Jun 6, 2019
Cites (a) (k) · Text when decided
Burbach Aquatics, Inc. v. Commissioner, T.C. Memo. 2019-17 U.S. Tax Court · Mar 7, 2019
Cites (c)(1) (c)(1)(A) (c)(2)(A) (c)(4) · Text when decided
David H. Melasky & Audrey Melasky v. Commissioner, 151 T.C. No. 9 U.S. Tax Court · Oct 10, 2018
Cites (k) · Text when decided
Val Lanes Recreation Center Corporation v. Commissioner U.S. Tax Court · Jun 26, 2018 · T.C. Memo.
Cites (a) (a)(16) (a)(28)(C) · Text when decided
J. Drew Koester v. Commissioner, T.C. Summary Opinion 2017-88 U.S. Tax Court · Dec 4, 2017
Cites (k) · Text when decided
Dean Russell Cates & Teresa Stinnett Cates v. Commissioner, T.C. Memo. 2017-178 U.S. Tax Court · Sep 13, 2017
Cites (a) (k) · Text when decided
Gregory J. Gowen v. Commissioner, T.C. Summary Opinion 2017-57 U.S. Tax Court · Jul 24, 2017
Cites (k) · Treas. Reg. § 1.401(k)-1 · Text when decided
Louelia Salomon Frias & Mervyngil Salomon v. Commissioner, T.C. Memo. 2017-139 U.S. Tax Court · Jul 11, 2017
Cites (k) · Text when decided
Jack Howard Taylor v. Commissioner, T.C. Memo. 2017-132 U.S. Tax Court · Jul 5, 2017
Cites (a) (a)(1) · Treas. Reg. § 1.401-1 · Text when decided
Steven M. Petersen & Pauline Petersen v. Commissioner, 148 T.C. No. 22 U.S. Tax Court · Jun 13, 2017
Cites (a) (a)(28)(A) · Treas. Reg. § 1.401-2 · Text when decided
Larry E. Austin & Belinda Austin v. Commissioner, T.C. Memo. 2017-69 U.S. Tax Court · Apr 24, 2017
Cites (a) (k) · Text when decided
Brenda S. Jones v. Commissioner, T.C. Memo. 2016-55 U.S. Tax Court · Mar 28, 2016
Cites (a) · Text when decided
Family Chiropractic Sports Injury & Rehab Clinic, Inc. v. Commissioner, T.C. Memo. 2016-10 U.S. Tax Court · Jan 19, 2016
Cites (a) (a)(13) (a)(13)(A) (a)(13)(B) (a)(16) · Treas. Reg. § 1.401-1, Treas. Reg. § 1.401(a)-13 · Text when decided
Fleming Cardiovascular, P.A. v. Commissioner, T.C. Memo. 2015-224 U.S. Tax Court · Nov 23, 2015
Cites (a) (a)(28)(C) · Treas. Reg. § 1.401-1 · Text when decided
DNA Pro Ventures, Inc. Employee Stock Ownership Plan v. Commissioner, T.C. Memo. 2015-195 U.S. Tax Court · Oct 5, 2015
Cites (a) (a)(16) (a)(28)(C) (k) · Treas. Reg. § 1.401-1 · Text when decided
Joshua W. Pingel v. Commissioner, T.C. Summary Opinion 2015-48 U.S. Tax Court · Aug 10, 2015
Cites (k) · Text when decided
Preston L. Kott v. Commissioner, T.C. Summary Opinion 2015-42 U.S. Tax Court · Jul 14, 2015
Cites (k) · Treas. Reg. § 1.401(k)-1 · Text when decided
Andrew M. Hull & Vickie J. Hull v. Commissioner, T.C. Memo. 2015-86 U.S. Tax Court · May 5, 2015
Cites (k) · Text when decided
Kevin R. Gurule & Dawn M. Gurule v. Commissioner, T.C. Memo. 2015-61 U.S. Tax Court · Mar 31, 2015
Cites (k) · Text when decided
Dennis J. McCarthy & Holly W. McCarthy v. Commissioner, T.C. Memo. 2015-50 U.S. Tax Court · Mar 18, 2015
Cites (a) · Text when decided
Key Lime Investments, Inc. v. Commissioner, 143 T.C. No. 21 U.S. Tax Court · Nov 26, 2014
Cites (a) (a)(26) (a)(3) (k) · Text when decided
Dennis E. Bohner v. Commissioner, 143 T.C. No. 11 U.S. Tax Court · Sep 23, 2014
Cites (a) (a)(31) (a)(31)(E) · Treas. Reg. § 1.401(a)(31)-1 · Text when decided
Alex Halo v. Commissioner, T.C. Summary Opinion 2014-92 U.S. Tax Court · Sep 11, 2014
Cites (c)(2) · Text when decided
Keith Robertson v. Commissioner, T.C. Memo. 2014-143 U.S. Tax Court · Jul 21, 2014
Cites (k) · Text when decided
Leslie J. Molinet Petitioner, and Michael F. Molinet, Intervenor v. Commissioner, T.C. Memo. 2014-109 U.S. Tax Court · Jun 9, 2014
Cites (k) · Text when decided
Michael H. Boulware v. Commissioner, T.C. Memo. 2014-80 U.S. Tax Court · May 6, 2014
Cites (k) · Text when decided
Gina B. Weaver-Adams v. Commissioner, T.C. Memo. 2014-73 U.S. Tax Court · Apr 28, 2014
Cites (k) (k)(2)(B)(i) · Treas. Reg. § 1.401(k)-1 · Text when decided
Jennifer Lynn Fields v. Commissioner, T.C. Memo. 2014-48 U.S. Tax Court · Mar 19, 2014
Cites (a) (k) · Text when decided
Rebecca Smackey Hurd v. Commissioner, T.C. Summary Opinion 2014-17 U.S. Tax Court · Feb 25, 2014
Cites (a) (k) · Text when decided
K.H. Company, LLC Employee Stock Ownership Plan v. Commissioner, T.C. Memo. 2014-31 U.S. Tax Court · Feb 24, 2014
Cites (a) (a)(1) (a)(14) (a)(28) (a)(28)(C) (a)(9) (a)(9)(A)(i) (a)(9)(C)(i) +2 more · Treas. Reg. § 1.401-1, Treas. Reg. § 1.401(b)-1 · Text when decided
Terry L. & Sheila K. Ellis v. Commissioner, T.C. Memo. 2013-245 U.S. Tax Court · Oct 29, 2013
Cites (k) · Text when decided
Martin Toombs v. Commissioner, T.C. Summary Opinion 2013-51 U.S. Tax Court · Jun 25, 2013
Cites (a) · Text when decided
Kenneth A. Carter, Robert J. Kurek, John McFawn, Paul L. Miles, Adolph F. Rivas, Curlee Thomas, and Q.C. Williams, Jr.; Petitioners v. Commissioner of Internal Revenue and A. Finkl & Sons Co., Respondents v. Commissioner, T.C. Memo. 2013-124 U.S. Tax Court · May 9, 2013 Decision for IRS
Cites (a) · Text when decided
K & K Veterinary Supply, Inc. v. Commissioner, T.C. Memo. 2013-84 U.S. Tax Court · Mar 25, 2013 Rule 155 computation
Cites (k) · Text when decided
Michelle Amy McKinnon v. Commissioner, T.C. Summary Opinion 2013-8 U.S. Tax Court · Feb 7, 2013
Cites (a) (k) · Text when decided
Churchill, LTD. Employee Stock Ownership Plan & Trust v. Commissioner, T.C. Memo. 2012-300 U.S. Tax Court · Oct 25, 2012
Cites (a) (a)(17) (a)(28)(C) (a)(4) (a)(9) (a)(9)(A)(i) (a)(9)(C)(i) (b) +1 more · Treas. Reg. § 1.401(a)(9)-5 · Text when decided
Robert S. & Marsha M. Yarish v. Commissioner, 139 T.C. No. 11 U.S. Tax Court · Oct 4, 2012
Cites (a) · Text when decided
Neil J. Yosinski v. Commissioner, T.C. Memo. 2012-195 U.S. Tax Court · Jul 12, 2012 Rule 155 computation
Cites (k) · Text when decided
James F. Drakes & Barbara E. Taylor v. Commissioner, T.C. Memo. 2012-189 U.S. Tax Court · Jul 11, 2012
Cites (k) · Text when decided
Douglas M. & Delana M. Gallant v. Commissioner, T.C. Summary Opinion 2012-7 U.S. Tax Court · Jan 10, 2012 Rule 155 computation
Cites (a) · Text when decided
Raymond H. & Ana A. Ryan v. Commissioner, T.C. Memo. 2011-139 U.S. Tax Court · Jun 21, 2011
Cites (k) · Text when decided
Michael Rosenfeld v. Commissioner, T.C. Memo. 2011-110 U.S. Tax Court · May 23, 2011 Rule 155 computation
Cites (c) (d) · Treas. Reg. § 1.401-10 · Text when decided
Christy & Swan Profit Sharing Plan v. Commissioner, T.C. Memo. 2011-62 U.S. Tax Court · Mar 15, 2011
Cites (a) · Text when decided
Michael C. Hollen, D.D.S., P.C. v. Commissioner, T.C. Memo. 2011-2 U.S. Tax Court · Jan 4, 2011
Cites (a) · Treas. Reg. § 1.401-1, Treas. Reg. § 1.401(b)-1 · Text when decided
Willie A. & Charlotte J. Morris v. Commissioner, T.C. Summary Opinion 2010-171 U.S. Tax Court · Dec 8, 2010 Rule 155 computation
Cites (k) · Text when decided
Wendy W. Bozick v. Commissioner, T.C. Memo. 2010-61 U.S. Tax Court · Mar 30, 2010
Cites (k) · Text when decided
Thomas & Carol Rosato v. Commissioner, T.C. Memo. 2010-39 U.S. Tax Court · Feb 25, 2010 Decision for IRS
Cites (k) · Text when decided
Karl L. & Deborah Matthies v. Commissioner, 134 T.C. No. 6 U.S. Tax Court · Feb 22, 2010
Cites (a) · Text when decided
John C. Armbrust v. Commissioner U.S. Tax Court · Jan 19, 2010 · T.C. Summary Opinion
Cites (k) · Text when decided
Daryl L. Koelemay v. Commissioner U.S. Tax Court · Sep 2, 2009 · T.C. Summary Opinion Rule 155 computation
Cites (a) (k) · Text when decided
Eugene & Glenda Dollander v. Commissioner, T.C. Memo. 2009-187 U.S. Tax Court · Aug 19, 2009 Rule 155 computation
Cites (a) (k) · Text when decided
Robert T. & Jennifer L. Bailey v. Commissioner, T.C. Summary Opinion 2009-37 U.S. Tax Court · Mar 19, 2009
Cites (a) (k) · Text when decided
Brenda H. Jennings & Robin D. Jennings v. Commissioner, T.C. Summary Opinion 2008-133 U.S. Tax Court · Oct 16, 2008
Cites (k) · Text when decided
Michael Leon & Karin Policky Tilley v. Commissioner U.S. Tax Court · Jul 21, 2008 · T.C. Summary Opinion
Cites (k) · Text when decided
Andrea C. Casula v. Commissioner U.S. Tax Court · May 5, 2008 · T.C. Summary Opinion
Cites (k) · Text when decided
David K. Carlson v. Commissioner, T.C. Summary Opinion 2008-32 U.S. Tax Court · Mar 31, 2008
Cites (a) · Text when decided
Michael J. Kulzer & Jan K. Bielman-Kulzer v. Commissioner, T.C. Summary Opinion 2008-28 U.S. Tax Court · Mar 12, 2008
Cites (a)(9) (k) · Text when decided
Herbert & Christine Bangs v. Commissioner, T.C. Memo. 2008-17 U.S. Tax Court · Jan 31, 2008
Cites (a) (a)(13) · Text when decided
Shawn Timothy Hynes v. Commissioner, T.C. Summary Opinion 2008-1 U.S. Tax Court · Jan 2, 2008
Cites (k) (k)(2)(B)(i) · Text when decided
Jeffrey Lee Golian v. Commissioner, T.C. Summary Opinion 2007-129 U.S. Tax Court · Jul 26, 2007
Cites (k) · Text when decided
Diana Van Arsdalen, f.k.a. Diana Murray, Petitioner, and Stanley David Murray, Intervenor v. Commissioner, T.C. Memo. 2007-48 U.S. Tax Court · Mar 5, 2007
Cites (k) · Text when decided
Estate of Carol Andrews, Deceased, Robert Andrews, Special Administrator, and Robert Andrews v. Commissioner, T.C. Memo. 2007-30 U.S. Tax Court · Feb 7, 2007
Cites (k) · Text when decided
William Edward & Patricia Marie Colombell v. Commissioner, T.C. Summary Opinion 2006-184 U.S. Tax Court · Nov 30, 2006
Cites (a) · Text when decided
Nader Ghazitehrani and Farzaneh Zamanizadeh v. Commissioner, T.C. Summary Opinion 2006-170 U.S. Tax Court · Oct 23, 2006
Cites (k) · Text when decided
Gary H. & L. Marianne Bell v. Commissioner, T.C. Summary Opinion 2006-146 U.S. Tax Court · Sep 14, 2006 Rule 155 computation
Cites (c)(2) · Text when decided
Juanita Doby v. Commissioner, T.C. Summary Opinion 2006-90 U.S. Tax Court · May 25, 2006
Cites (k) · Text when decided
Richard L. & Stephanie S. Barbee v. Commissioner, T.C. Summary Opinion 2006-71 U.S. Tax Court · Apr 27, 2006
Cites (a) (k) · Text when decided
Linda L. & Anthony M. Domanico v. Commissioner, T.C. Summary Opinion 2006-55 U.S. Tax Court · Apr 19, 2006
Cites (a) (k) · Text when decided
Teresa J. Fox v. Commissioner, T.C. Memo. 2006-22 U.S. Tax Court · Feb 13, 2006
Cites (k) · Text when decided
Richard Bradley v. Commissioner, T.C. Summary Opinion 2006-11 U.S. Tax Court · Jan 26, 2006
Cites (a) (k) · Text when decided
Keith Lamar Jones v. Commissioner, T.C. Summary Opinion 2005-173 U.S. Tax Court · Nov 29, 2005
Cites (a) (k) · Text when decided
Carolyn A. Glenn v. Commissioner, T.C. Summary Opinion 2005-126 U.S. Tax Court · Aug 16, 2005
Cites (k) · Text when decided
Timothy J. Glenn v. Commissioner, T.C. Summary Opinion 2005-127 U.S. Tax Court · Aug 16, 2005
Cites (k) · Text when decided
Transport Labor Contract/Leasing, Inc. & Subsidiaries v. Commissioner, T.C. Memo. 2005-173 U.S. Tax Court · Jul 14, 2005
Cites (a) (k) · Text when decided
Henry Uscinski and Jacqueline Uscinski v. Commissioner, T.C. Memo. 2005-124 U.S. Tax Court · May 25, 2005
Cites (a) (k) · Text when decided
Charles P. Stepnowski v. Commissioner, 124 T.C. No. 12 U.S. Tax Court · Apr 26, 2005
Cites (a) (a)(11) (a)(11)(F) (a)(7) (a)(ll) (b) · Treas. Reg. § 1.401(b)-1 · Text when decided
Lee E. Seidel v. Commissioner, T.C. Summary Opinion 2005-51 U.S. Tax Court · Apr 19, 2005 Rule 155 computation
Cites (a) (a)(13) (k) · Text when decided
Laura D. Seidel v. Commissioner, T.C. Memo. 2005-67 U.S. Tax Court · Mar 31, 2005 Rule 155 computation
Cites (a) (a)(13) (k) · Text when decided
Michael J. Barkley v. Commissioner, T.C. Memo. 2004-287 U.S. Tax Court · Dec 28, 2004 Rule 155 computation
Cites (a) (a)(11) (c)(1) · Text when decided
Rowland Setyono v. Commissioner, T.C. Summary Opinion 2004-127 U.S. Tax Court · Sep 13, 2004
Cites (a) (k) · Text when decided
Gregory Iannone v. Commissioner, 122 T.C. No. 16 U.S. Tax Court · Apr 19, 2004
Cites (k) · Text when decided
Anthony J. & Denise D. Sadberry v. Commissioner, T.C. Memo. 2004-40 U.S. Tax Court · Feb 18, 2004 Rule 155 computation
Cites (a) (k) · Text when decided
Joseph Jones v. Commissioner, T.C. Summary Opinion 2003-153 U.S. Tax Court · Oct 20, 2003
Cites (a) (k) · Treas. Reg. § 1.401(k)-1 · Text when decided
John & Michele McGovern v. Commissioner, T.C. Summary Opinion 2003-137 U.S. Tax Court · Sep 30, 2003
Cites (a) (k)(4)(B) · Text when decided
Laura Ann Flood v. Commissioner, T.C. Summary Opinion 2003-120 U.S. Tax Court · Aug 27, 2003 Decision for IRS
Cites (k) · Text when decided
Nick Allan Palermino v. Commissioner, T.C. Summary Opinion 2003-45 U.S. Tax Court · Apr 28, 2003
Cites (k) (k)(2)(B)(i) · Treas. Reg. § 1.401(k)-1 · Text when decided
Mark F. Beneventi v. Commissioner, T.C. Summary Opinion 2003-13 U.S. Tax Court · Feb 20, 2003
Cites (a) · Text when decided
Nell B. Newell v. Commissioner, T.C. Summary Opinion 2003-1 U.S. Tax Court · Jan 7, 2003
Cites (a) · Text when decided
Joseph R. & Diana K. Trudel v. Commissioner, T.C. Summary Opinion 2002-39 U.S. Tax Court · Apr 15, 2002
Cites (c) (c)(2)(A) · Text when decided
Bryan K. Gauthier v. Commissioner, T.C. Summary Opinion 2002-15 U.S. Tax Court · Feb 15, 2002
Cites (a) (k) · Text when decided
The Board of Trustees of the Sheet Metal Workers' National Pension Fund, In Its Capacity As Plan Administrator v. Commissioner, 117 T.C. No. 19 U.S. Tax Court · Dec 4, 2001
Cites (a) · Text when decided
Dennis J. Lawless v. Commissioner, T.C. Summary Opinion 2001-178 U.S. Tax Court · Nov 28, 2001
Cites (a) (k) · Text when decided
Mary Holland Trull v. Commissioner, T.C. Summary Opinion 2001-168 U.S. Tax Court · Oct 23, 2001
Cites (a) · Text when decided
Beals Bros. Management Corp. v. Commissioner, T.C. Memo. 2001-234 U.S. Tax Court · Sep 6, 2001
Cites (a) (a)(3) (a)(4) · Text when decided
Kenneth L. Nordtvedt v. Commissioner, 116 T.C. No. 13 U.S. Tax Court · Mar 13, 2001
Cites (a) · Text when decided
Taylor Miller v. Commissioner, T.C. Memo. 2001-55 U.S. Tax Court · Mar 6, 2001
Cites (c) (c)(2) (c)(2)(A) · Treas. Reg. § 1.401-10 · Text when decided
Fred P. & Patricia M. Brandkamp v. Commissioner, T.C. Summary Opinion 2001-5 U.S. Tax Court · Jan 23, 2001
Cites (a) (a)(1) · Text when decided
Susan Jane Hoyez, C.P.A. v. Commissioner, T.C. Memo. 2000-250 U.S. Tax Court · Aug 10, 2000
Cites (b) · Text when decided
Van Roekel Farms, Inc. v. Commissioner, T.C. Memo. 2000-171 U.S. Tax Court · May 24, 2000
Cites (a) (a)(16) (a)(17) (c)(4) · Text when decided
Phillip M. Wenger, C.P.A., a Sole Proprietor v. Commissioner, T.C. Memo. 2000-156 U.S. Tax Court · May 12, 2000
Cites (a) · Text when decided
David Edward Neumeister v. Commissioner, T.C. Memo. 2000-41 U.S. Tax Court · Feb 8, 2000
Cites (a) · Text when decided
Westchester Plastic Surgical Associates, P.C. v. Commissioner, T.C. Memo. 1999-369 U.S. Tax Court · Nov 5, 1999
Cites (a) (a)(2) · Treas. Reg. § 1.401-1, Treas. Reg. § 1.401-2 · Text when decided
Frank A. Sonier v. Commissioner, T.C. Memo. 1999-275 U.S. Tax Court · Aug 17, 1999
Cites (k) · Text when decided
Don Laverne Clarke v. Commissioner, T.C. Memo. 1999-199 U.S. Tax Court · Jun 18, 1999
Cites (c)(2) (c)(2)(C) · Text when decided
Roblene, Inc. v. Commissioner, T.C. Memo. 1999-161 U.S. Tax Court · May 13, 1999
Cites (a) (a)(16) (c)(4) (k) (k)(2) · Treas. Reg. § 1.401-10, Treas. Reg. § 1.401(k)-1 · Text when decided
Howard E. Clendenen, Inc. v. Commissioner, T.C. Memo. 1998-318 U.S. Tax Court · Sep 3, 1998
Cites (a) (a)(16) (c)(4) (k) (k)(2) · Treas. Reg. § 1.401-10, Treas. Reg. § 1.401(k)-1 · Text when decided
Shedco, Inc. v. Commissioner, T.C. Memo. 1998-295 U.S. Tax Court · Aug 12, 1998
Cites (a) (a)(2) · Treas. Reg. § 1.401-1, Treas. Reg. § 1.401-2 · Text when decided
Richard Raymond Raush v. Commissioner, T.C. Memo. 1998-245 U.S. Tax Court · Jul 6, 1998 Rule 155 computation
Cites (a) · Text when decided
Calvert Anesthesia Associates-Pricha Phattiyakul, M.D. P.A. v. Commissioner, 110 T.C. No. 22 U.S. Tax Court · Apr 27, 1998
Cites (a) · Text when decided
Estate of Martin J. Machat, Deceased; Avril Giacobbi and Eric R. Sklar, Executors v. Commissioner, T.C. Memo. 1998-154 U.S. Tax Court · Apr 27, 1998
Cites (a) (a)(13) · Text when decided
John E. & Concetta Lozon v. Commissioner, T.C. Memo. 1997-250 U.S. Tax Court · Jun 4, 1997 Rule 155 computation
Cites (a) (a)(2) (b) (c) · Text when decided
Jeffery Allen Robinson v. Commissioner, T.C. Memo. 1996-517 U.S. Tax Court · Nov 25, 1996
Cites (a) · Text when decided
Galen J. Smith v. Commissioner, T.C. Memo. 1996-292 U.S. Tax Court · Jun 24, 1996
Cites (a)(13)(A) (a)(13)(B) · Text when decided
Richard J. & Adele S. Montgomery v. Commissioner, T.C. Memo. 1996-263 U.S. Tax Court · Jun 11, 1996 Rule 155 computation
Cites (a) · Text when decided
Allan R. & Joan K. Powell v. Commissioner, T.C. Memo. 1996-264 U.S. Tax Court · Jun 11, 1996 Rule 155 computation
Cites (a) · Text when decided
Harold E. & Anna Mae Emmons v. Commissioner, T.C. Memo. 1996-265 U.S. Tax Court · Jun 11, 1996 Rule 155 computation
Cites (a) · Text when decided
Alfred E. Gallade v. Commissioner, 106 T.C. No. 20 U.S. Tax Court · May 28, 1996 Rule 155 computation
Cites (a) (a)(11) (a)(13) · Treas. Reg. § 1.401-2, Treas. Reg. § 1.401(a)-13 · Text when decided
Charles E. King v. Commissioner, T.C. Memo. 1996-231 U.S. Tax Court · May 22, 1996
Cites (c) (c)(2) · Text when decided
Richard L. & Marjorie A. Freese v. Commissioner, T.C. Memo. 1996-224 U.S. Tax Court · May 16, 1996
Cites (a) (a)(3) (a)(7) · Text when decided
Louis R. & Gregoria S. Gomez v. Commissioner, T.C. Memo. 1996-212 U.S. Tax Court · May 1, 1996 Rule 155 computation
Cites (a) · Text when decided
Orvil M. & Karen L. Weddel v. Commissioner, T.C. Memo. 1996-36 U.S. Tax Court · Jan 30, 1996 Rule 155 computation
Cites (a) · Text when decided
John U. & Sylvia Fazi v. Commissioner, 105 T.C. No. 29 U.S. Tax Court · Dec 19, 1995
Text when decided
Guy Schoenecker, Inc.; Business Incentives, Inc.; and Carousel By Guy, Inc. v. Commissioner, T.C. Memo. 1995-539 U.S. Tax Court · Nov 14, 1995 Rule 155 computation
Cites (k) · Text when decided
C. Merritt & Dorothy Pumphrey v. Commissioner, T.C. Memo. 1995-469 U.S. Tax Court · Oct 3, 1995 Rule 155 computation
Cites (a) · Text when decided
Harold L. & Gladys M. Humberson v. Commissioner, T.C. Memo. 1995-470 U.S. Tax Court · Oct 3, 1995 Decision for IRS
Cites (a) · Text when decided
Brotman v. Commissioner, 105 T.C. 141; 105 T.C. No. 12 U.S. Tax Court · Aug 24, 1995
Cites (a) (a)(13) (a)(9) · Text when decided
Rodoni v. Commissioner, 105 T.C. 29; 105 T.C. No. 3 U.S. Tax Court · Jul 24, 1995
Cites (a) (a)(13)(B) · Treas. Reg. § 1.401-1 · Text when decided
Fazi v. Commissioner, 102 T.C. 695; 102 T.C. No. 31 U.S. Tax Court · May 19, 1994
Cites (a) · Text when decided
Hawkins v. Commissioner, 102 T.C. 61; 102 T.C. No. 3 U.S. Tax Court · Jan 27, 1994
Cites (a)(13) (a)(13)(A) (a)(13)(B) (n) · Text when decided
Powell v. Commissioner, 101 T.C. 489; 101 T.C. No. 32 U.S. Tax Court · Nov 29, 1993
Cites (a) (a)(13) (aX13) · Text when decided
Clark v. Comm'r, 101 T.C. 215; 101 T.C. No. 15 U.S. Tax Court · Sep 14, 1993
Cites (a) (k) (k)(10) (k)(10)(B) (k)(10)(B)(ii) (k)(2) (k)(l) · Text when decided
Lee Eng'g Supply Co. v. Commissioner, 101 T.C. 189; 101 T.C. No. 12 U.S. Tax Court · Aug 30, 1993
Cites (a) (a)(2) · Text when decided
Halliburton Co. v. Commissioner, 100 T.C. 216; 100 T.C. No. 15 U.S. Tax Court · Mar 24, 1993
Cites (a) · Treas. Reg. § 1.401-1, Treas. Reg. § 1.401-6 · Text when decided
Guilzon v. Commissioner, 97 T.C. 237; 97 T.C. No. 14 U.S. Tax Court · Aug 6, 1991
Cites (a) · Text when decided
Darby v. Commissioner, 97 T.C. 51; 97 T.C. No. 4 U.S. Tax Court · Jul 24, 1991
Cites (a) (a)(13) · Text when decided
American Business Service Corp. v. Commissioner, 93 T.C. 449; 93 T.C. No. 36 U.S. Tax Court · Oct 3, 1989
Cites (a) · Text when decided
Gord v. Commissioner, 93 T.C. 103; 93 T.C. No. 10 U.S. Tax Court · Jul 26, 1989
Cites (c)(2)(C) · Text when decided
McManus v. Commissioner, 93 T.C. 79; 93 T.C. No. 8 U.S. Tax Court · Jul 24, 1989
Cites (a) · Text when decided
Martin Fireproofing Profit-Sharing Plan & Trust v. Commissioner, 92 T.C. 1173; 92 T.C. No. 77 U.S. Tax Court · May 31, 1989
Cites (a) (a)(16) (a)(3) (a)(4) (f) · Text when decided
Buzzetta Constr. Corp. v. Commissioner, 92 T.C. 641; 92 T.C. No. 35 U.S. Tax Court · Mar 27, 1989
Cites (a) (a)(16) · Text when decided
Foil v. Commissioner, 92 T.C. 376; 92 T.C. No. 24 U.S. Tax Court · Feb 22, 1989
Cites (a) (a)(3) (a)(4) (a)(5) (k) · Text when decided
New York State Teamsters Conference Pension & Retirement Fund v. Commissioner, 90 T.C. 862; 90 T.C. No. 58 U.S. Tax Court · May 9, 1988
Cites (a)(2) · Text when decided
William Bryen Co. v. Commissioner, 89 T.C. 689; 89 T.C. No. 48 U.S. Tax Court · Sep 29, 1987
Cites (a) · Text when decided
Larotonda v. Commissioner, 89 T.C. 287; 89 T.C. No. 25 U.S. Tax Court · Aug 13, 1987
Cites (a) (d)(4)(B) · Text when decided
Professional & Executive Leasing v. Commissioner, 89 T.C. 225; 89 T.C. No. 19 U.S. Tax Court · Aug 3, 1987
Cites (a) (a)(2) · Text when decided
Calfee, Halter, & Griswold v. Commissioner, 88 T.C. 641; 88 T.C. No. 35 U.S. Tax Court · Mar 23, 1987
Cites (a) (a)(2) (k) · Text when decided
Reinhardt v. Commissioner, 85 T.C. 511; 85 T.C. No. 29 U.S. Tax Court · Sep 30, 1985
Cites (a) · Text when decided
Hockaden & Associates, Inc. v. Commissioner, 84 T.C. 13; 84 T.C. No. 2 U.S. Tax Court · Jan 9, 1985
Cites (a) · Text when decided
Tipton & Kalmbach, Inc. v. Commissioner, 83 T.C. 154; 83 T.C. No. 10 U.S. Tax Court · Jul 25, 1984
Cites (a) (a)(3)(B) (a)(4) (a)(7) · Treas. Reg. § 1.401-6 · Text when decided
Boggs v. Commissioner, 83 T.C. 132; 83 T.C. No. 9 U.S. Tax Court · Jul 24, 1984
Cites (a) (a)(3) (a)(3)(A) (a)(4) (aX3) (aX4) · Treas. Reg. § 1.401-3 · Text when decided
Benbow v. Commissioner, 82 T.C. 941; 82 T.C. No. 71 U.S. Tax Court · Jun 7, 1984
Cites (a) (c)(1) · Text when decided
Winger's Dep't Store, Inc. v. Commissioner, 82 T.C. 869; 82 T.C. No. 67 U.S. Tax Court · Jun 4, 1984
Cites (a) (a)(2) · Text when decided
Holswade v. Commissioner, 82 T.C. 686; 82 T.C. No. 53 U.S. Tax Court · Apr 26, 1984
Cites (a) · Text when decided
Baetens v. Commissioner, 82 T.C. 152; 82 T.C. No. 14 U.S. Tax Court · Jan 26, 1984
Cites (a) (aX7) (cX4) (cXl) · Text when decided
Bricklayers Ben. Plans, Inc. v. Commissioner, 81 T.C. 735; 81 T.C. No. 44 U.S. Tax Court · Oct 13, 1983
Cites (a) · Text when decided
Doty v. Commissioner, 81 T.C. 652; 81 T.C. No. 38 U.S. Tax Court · Sep 28, 1983
Cites (c)(2)(C) · Text when decided
Van Kalker v. Commissioner, 81 T.C. 91; 81 T.C. No. 8 U.S. Tax Court · Aug 4, 1983
Cites (c)(2)(C) · Text when decided
Anthes v. Commissioner, 81 T.C. 1; 81 T.C. No. 1 U.S. Tax Court · Jul 5, 1983
Cites (a) (a)(3) · Text when decided
Kramer v. Comm'r, 80 T.C. 768; 80 T.C. No. 38 U.S. Tax Court · Apr 25, 1983
Cites (c)(2) (c)(2)(C) · Treas. Reg. § 1.401-10 · Text when decided
Feichtinger v. Commissioner, 80 T.C. 239; 80 T.C. No. 4 U.S. Tax Court · Jan 20, 1983
Cites (a) (a)(16) · Text when decided
Hauser v. Comm'r, 78 T.C. 930; 78 T.C. No. 66 U.S. Tax Court · Jun 9, 1982
Cites (a) (b) (c)(1) · Text when decided
Service Bolt & Nut Co. Profit Sharing Trust v. Commissioner, 78 T.C. 812; 78 T.C. No. 57 U.S. Tax Court · May 20, 1982
Cites (a) · Text when decided
Standard Oil Co. v. Commissioner, 78 T.C. 541; 78 T.C. No. 36 U.S. Tax Court · Apr 5, 1982
Cites (a) · Text when decided
Sutherland v. Commissioner, 78 T.C. 395; 78 T.C. No. 27 U.S. Tax Court · Mar 9, 1982
Cites (a) (a)(3) (a)(3)(B) (aX3) (aX4) · Text when decided
Jungers Sole Proprietorship v. Commissioner, 78 T.C. 326; 78 T.C. No. 24 U.S. Tax Court · Mar 3, 1982
Cites (a) (a)(13) (a)(4) (aX13) · Treas. Reg. § 1.401(a)-13 · Text when decided
Bolinger v. Commissioner, 77 T.C. 1353; 3 Employee Benefits Cas. (BNA) 1364 U.S. Tax Court · Dec 23, 1981
Cites (a) (a)(4) (a)(8) (b) · Treas. Reg. § 1.401-7 · Text when decided
Shut Out Dee-Fence, Inc. v. Commissioner, 77 T.C. 1197; 2 Employee Benefits Cas. (BNA) 2188 U.S. Tax Court · Dec 2, 1981
Cites (a) · Text when decided
Chapman v. Commissioner, 77 T.C. 477 U.S. Tax Court · Aug 24, 1981
Cites (a) · Treas. Reg. § 1.401-0 · Text when decided
Miller v. Commissioner, 77 T.C. 97; 2 Employee Benefits Cas. (BNA) 1678 U.S. Tax Court · Jul 23, 1981
Cites (c)(2) (c)(2)(A) (c)(2)(A)(i) (c)(2)(C) · Treas. Reg. § 1.401-10 · Text when decided
Arkin v. Commissioner, 76 T.C. 1048 U.S. Tax Court · Jun 25, 1981
Cites (c)(1) (c)(2) · Text when decided
Estate of Perl v. Commissioner, 76 T.C. 861; 2 Employee Benefits Cas. (BNA) 1450 U.S. Tax Court · May 27, 1981
Cites (a) · Text when decided
Fujinon Optical, Inc. v. Commissioner, 76 T.C. 499; 2 Employee Benefits Cas. (BNA) 1145 U.S. Tax Court · Mar 31, 1981
Cites (a) (a)(3) (a)(4) (aX4) · Text when decided
Ralph Gano Miller (Corp.) v. Commissioner, 76 T.C. 433 U.S. Tax Court · Mar 17, 1981
Cites (a) (a)(23) · Treas. Reg. § 1.401-1 · Text when decided
BBS Associates, Inc. v. Commissioner, 74 T.C. 1118; 2 Employee Benefits Cas. (BNA) 2413 U.S. Tax Court · Aug 26, 1980
Cites (a) (a)(11) (a)(11)(A) (a)(11)(E) · Treas. Reg. § 1.401(a)-11 · Text when decided
Federal Land Bank Asso. v. Commissioner, 74 T.C. 1106; 2 Employee Benefits Cas. (BNA) 2385 U.S. Tax Court · Aug 26, 1980
Cites (a) (a)(3) (a)(3)(A) (a)(3)(B) (a)(4) · Treas. Reg. § 1.401-1, Treas. Reg. § 1.401-3 · Text when decided
Johnson v. Commissioner, 74 T.C. 1057 U.S. Tax Court · Aug 12, 1980
Cites (a) · Text when decided
E. F. Higgins & Co. v. Commissioner, 74 T.C. 1029 U.S. Tax Court · Aug 11, 1980
Cites (a) (a)(3) (a)(3)(A) (a)(3)(B) (a)(4) (a)(5) (aX3)(B) · Treas. Reg. § 1.401-3 · Text when decided
Thompson v. Commissioner, 74 T.C. 873 U.S. Tax Court · Jul 30, 1980
Cites (a) (a)(4) · Text when decided
Engineered Timber Sales, Inc. v. Commissioner, 74 T.C. 808; 2 Employee Benefits Cas. (BNA) 2071 U.S. Tax Court · Jul 22, 1980
Cites (a) (a)(3)(A) (a)(3)(B) (a)(4) (a)(7) (b) · Treas. Reg. § 1.401-1 · Text when decided
Woodson v. Commissioner, 73 T.C. 779 U.S. Tax Court · Feb 5, 1980
Cites (a) (c)(1) · Text when decided
Tionesta Sand & Gravel, Inc. v. Commissioner, 73 T.C. 758 U.S. Tax Court · Jan 31, 1980
Cites (a) (a)(2) (a)(6) (a)(7) · Treas. Reg. § 1.401-6 · Text when decided
Equitable Life Ins. Co. v. Commissioner, 73 T.C. 447 U.S. Tax Court · Dec 17, 1979
Cites (a) (a)(3) · Text when decided
Gegax v. Commissioner, 73 T.C. 329 U.S. Tax Court · Nov 26, 1979
Cites (a) · Text when decided
Oakton Distributors, Inc. v. Commissioner, 73 T.C. 182 U.S. Tax Court · Oct 30, 1979
Cites (a) (a)(4) (a)(5) (b) · Treas. Reg. § 1.401-3, Treas. Reg. § 1.401(b)-1 · Text when decided
Garland v. Commissioner, 73 T.C. 5; 1 Employee Benefits Cas. (BNA) 1614 U.S. Tax Court · Oct 4, 1979
Cites (a) (a)(3) (a)(4) · Text when decided
Caterpillar Tractor Co. v. Commissioner, 72 T.C. 1088; 1 Employee Benefits Cas. (BNA) 1830 U.S. Tax Court · Sep 13, 1979
Cites (a) (a)(14) (a)(7) · Text when decided
Guest v. Commissioner, 72 T.C. 768; 1 Employee Benefits Cas. (BNA) 1603 U.S. Tax Court · Aug 3, 1979
Cites (a) · Text when decided
Shelby U.S. Distributors, Inc. v. Commissioner, 71 T.C. 874 U.S. Tax Court · Feb 20, 1979
Cites (a) · Treas. Reg. § 1.401-1 · Text when decided
Tamko Asphalt Products, Inc. v. Commissioner, 71 T.C. 824; 1 Employee Benefits Cas. (BNA) 2016 U.S. Tax Court · Feb 15, 1979
Cites (a) (a)(4) (a)(7) · Text when decided
Elliot Knitwear Profit Sharing Plan v. Commissioner, 71 T.C. 765 U.S. Tax Court · Feb 12, 1979
Cites (a) · Treas. Reg. § 1.401-1 · Text when decided
Thompson v. Commissioner, 71 T.C. 32; 1 Employee Benefits Cas. (BNA) 2040 U.S. Tax Court · Oct 12, 1978
Cites (a) (b) · Text when decided
Holland v. Commissioner, 70 T.C. 1046 U.S. Tax Court · Sep 25, 1978
Cites (c)(2)(C) · Text when decided
Pulver Roofing Co. v. Commissioner, 70 T.C. 1001; 1 Employee Benefits Cas. (BNA) 1981 U.S. Tax Court · Sep 19, 1978
Cites (a) (a)(3) (a)(3)(A) (a)(3)(B) (a)(4) · Text when decided
Epstein v. Commissioner, 70 T.C. 439 U.S. Tax Court · Jun 13, 1978
Cites (a) (a)(4) · Text when decided
Automated Packaging Systems, Inc. v. Commissioner, 70 T.C. 214; 1 Employee Benefits Cas. (BNA) 1835 U.S. Tax Court · May 15, 1978
Cites (a) (b) · Text when decided
Ma-Tran Corp. v. Commissioner, 70 T.C. 158 U.S. Tax Court · May 4, 1978
Cites (a) · Text when decided
Ziegler v. Commissioner, 70 T.C. 139 U.S. Tax Court · May 2, 1978
Cites (a) (c) (d)(4)(B) (d)(5)(C) · Text when decided
Keeler v. Commissioner, 70 T.C. 24 U.S. Tax Court · Apr 17, 1978
Cites (a) (c)(1) (cXl) · Text when decided
Kiddie v. Commissioner, 69 T.C. 1055; 1 Employee Benefits Cas. (BNA) 1610 U.S. Tax Court · Mar 30, 1978
Cites (a)(3) · Text when decided
Lansons, Inc. v. Commissioner, 69 T.C. 773 U.S. Tax Court · Feb 27, 1978
Cites (a) (a)(3) (a)(3)(A) (a)(3)(B) (a)(3XB) (a)(4) (aX3) (aX3)(B) +3 more · Text when decided
Orzechowski v. Commissioner, 69 T.C. 750 U.S. Tax Court · Feb 22, 1978
Cites (a) · Text when decided
Feroleto Steel Co. v. Commissioner, 69 T.C. 97 U.S. Tax Court · Oct 25, 1977
Cites (a) (a)(2) (a)(4) · Treas. Reg. § 1.401-1, Treas. Reg. § 1.401-2 · Text when decided
Jobusch v. Commissioner, 68 T.C. 929 U.S. Tax Court · Sep 19, 1977
Cites (a) (a)(4) · Text when decided
Forsyth Emergency Services, P.A. v. Commissioner, 68 T.C. 881 U.S. Tax Court · Sep 12, 1977
Cites (a) (a)(3) (a)(3)(A) (a)(3)(B) (a)(4) (b) · Treas. Reg. § 1.401-3 · Text when decided
Ludden v. Commissioner, 68 T.C. 826; 1 Employee Benefits Cas. (BNA) 1787 U.S. Tax Court · Aug 31, 1977
Cites (a) (a)(3) (a)(3)(A) (a)(3)(B) (a)(4) (b) · Text when decided
Jack R. Mendenhall Corp. v. Commissioner, 68 T.C. 676 U.S. Tax Court · Aug 4, 1977
Cites (a) (b) · Text when decided
Burnetta v. Commissioner, 68 T.C. 387; 1 Employee Benefits Cas. (BNA) 1724 U.S. Tax Court · Jun 13, 1977
Cites (a)(3) (a)(3)(A) (a)(6) · Text when decided
Blyler v. Commissioner, 67 T.C. 878 U.S. Tax Court · Feb 28, 1977
Cites (a) · Text when decided
Wisconsin Nipple & Fabricating Corp. v. Commissioner, 67 T.C. 490 U.S. Tax Court · Dec 16, 1976
Cites (a) (a)(3)(B) · Treas. Reg. § 1.401-3 · Text when decided
Hill, Farrer & Burrill v. Commissioner, 67 T.C. 411; 1 Employee Benefits Cas. (BNA) 2232 U.S. Tax Court · Dec 14, 1976
Cites (a) (a)(10)(B) (a)(9) (c)(1) (c)(3) (c)(3)(B) (c)(4) (d) +2 more · Treas. Reg. § 1.401-10 · Text when decided
Quality Brands, Inc. v. Commissioner, 67 T.C. 167 U.S. Tax Court · Nov 8, 1976
Cites (a) (a)(4) (a)(5) (b) · Treas. Reg. § 1.401-1 · Text when decided
Babst Services, Inc. v. Commissioner, 67 T.C. 131 U.S. Tax Court · Nov 4, 1976
Cites (a) (a)(3) (a)(3)(A) (a)(3)(B) (a)(4) (a)(5) · Treas. Reg. § 1.401-1, Treas. Reg. § 1.401-3 · Text when decided
Comprehensive Designers International, Ltd. v. Commissioner, 66 T.C. 348 U.S. Tax Court · May 26, 1976
Cites (a) (a)(2) (a)(8) · Treas. Reg. § 1.401-2 · Text when decided
Bianchi v. Commissioner, 66 T.C. 324 U.S. Tax Court · May 20, 1976
Cites (c)(1) · Treas. Reg. § 1.401-10 · Text when decided
Catawba Industrial Rubber Co. v. Commissioner, 64 T.C. 1011 U.S. Tax Court · Sep 9, 1975
Cites (a) (a)(2) (a)(3) (b) · Treas. Reg. § 1.401-2 · Text when decided
Aero Rental v. Commissioner, 64 T.C. 331 U.S. Tax Court · May 29, 1975
Cites (a) (b) · Text when decided
Packard v. Commissioner, 63 T.C. 621 U.S. Tax Court · Mar 11, 1975
Cites (a)(10) (a)(3) (a)(3)(B) (c) (c)(3) (c)(4) (d) (d)(10) +2 more · Treas. Reg. § 1.401-10 · Text when decided
Estate of Stefanowski v. Commissioner, 63 T.C. 386 U.S. Tax Court · Dec 19, 1974
Cites (a) · Text when decided
Harwood Associates, Inc. v. Commissioner, 63 T.C. 255; 1 Employee Benefits Cas. (BNA) 1135 U.S. Tax Court · Nov 26, 1974
Cites (a) (a)(3)(A) (a)(3)(B) · Treas. Reg. § 1.401-3 · Text when decided
Cohen v. Commissioner, 63 T.C. 267 U.S. Tax Court · Nov 26, 1974
Cites (a) · Text when decided
Liberty Machine Works, Inc. v. Commissioner, 62 T.C. 621; 62 T.C. No. 71 U.S. Tax Court · Aug 19, 1974
Cites (a) · Text when decided
Farley Funeral Home, Inc. v. Commissioner, 62 T.C. 150; 62 T.C. No. 18 U.S. Tax Court · May 13, 1974
Cites (a) (c) (d) · Treas. Reg. § 1.401-10, Treas. Reg. § 1.401-3 · Text when decided
Robertson v. Commissioner, 61 T.C. 727; 61 T.C. No. 78 U.S. Tax Court · Mar 13, 1974
Cites (a) · Treas. Reg. § 1.401-1 · Text when decided
Estate of Silverman v. Commissioner, 61 T.C. 605; 61 T.C. No. 65 U.S. Tax Court · Feb 4, 1974
Cites (a) (c) · Text when decided
Tobey v. Comm'r, 60 T.C. 227; 60 T.C. No. 27 U.S. Tax Court · May 17, 1973
Cites (c) · Text when decided
Funkhouser v. Commissioner, 58 T.C. 940 U.S. Tax Court · Sep 11, 1972
Cites (a) · Text when decided
Doing v. Commissioner, 58 T.C. 115 U.S. Tax Court · Apr 25, 1972
Cites (a) (d) (d)(1) (f) · Treas. Reg. § 1.401-6 · Text when decided
Trebotich v. Commissioner, 57 T.C. 326 U.S. Tax Court · Dec 9, 1971
Cites (a) (f) · Treas. Reg. § 1.401-1 · Text when decided
Richards v. Commissioner, 57 T.C. 278 U.S. Tax Court · Nov 24, 1971
Cites (a) · Text when decided
Evans v. Commissioner, 56 T.C. 1142 U.S. Tax Court · Aug 23, 1971
Cites (a) · Treas. Reg. § 1.401-1, Treas. Reg. § 1.401-9 · Text when decided
Loevsky v. Commissioner, 55 T.C. 1144 U.S. Tax Court · Mar 31, 1971
Cites (a) · Text when decided
Bernard McMenamy, Contractor, Inc. v. Commissioner, 54 T.C. 1057 U.S. Tax Court · May 25, 1970
Cites (a) (a)(3) · Treas. Reg. § 1.401-1 · Text when decided
Estate of Benjamin v. Commissioner, 54 T.C. 953 U.S. Tax Court · May 11, 1970
Cites (a) (a)(3) (c) · Treas. Reg. § 1.401-1 · Text when decided
Houg v. Commissioner, 54 T.C. 792 U.S. Tax Court · Apr 20, 1970
Cites (a) · Text when decided
Loper Sheet Metal, Inc. v. Commissioner, 53 T.C. 385 U.S. Tax Court · Dec 8, 1969
Cites (a) · Treas. Reg. § 1.401-3 · Text when decided
Stewart v. Commissioner, 53 T.C. 344 U.S. Tax Court · Nov 26, 1969
Cites (a) (c) · Text when decided
Jones v. Commissioner, 51 T.C. 651 U.S. Tax Court · Jan 27, 1969
Cites (a) (a)(9) (c) (c)(1) (d) · Treas. Reg. § 1.401-1 · Text when decided
Osterman v. Commissioner, 50 T.C. 970 U.S. Tax Court · Sep 26, 1968
Cites (a) · Text when decided
Brooks v. Commissioner, 50 T.C. 585 U.S. Tax Court · Jul 22, 1968
Cites (a) · Text when decided
Ed & Jim Fleitz, Inc. v. Commissioner, 50 T.C. 384 U.S. Tax Court · May 27, 1968
Cites (a) (a)(3) · Treas. Reg. § 1.401-1 · Text when decided
Armanco Productions, Inc. v. Commissioner, 49 T.C. 174 U.S. Tax Court · Dec 8, 1967
Cites (a) · Treas. Reg. § 1.401-1 · Text when decided
Swofford v. Commissioner, 49 T.C. 128 U.S. Tax Court · Nov 28, 1967
Cites (a) · Text when decided
Pepsi-Cola Niagara Bottling Corp. v. Commissioner, 48 T.C. 75 U.S. Tax Court · Apr 26, 1967
Cites (a) · Text when decided
Funkhouser v. Commissioner, 44 T.C. 178 U.S. Tax Court · May 13, 1965
Cites (a) · Text when decided
Greenwald v. Commissioner, 44 T.C. 137 U.S. Tax Court · Apr 30, 1965
Cites (a) · Treas. Reg. § 1.401-1 · Text when decided
Sherwood Swan & Co. v. Commissioner, 42 T.C. 299 U.S. Tax Court · Apr 30, 1964
Cites (a) · Treas. Reg. § 1.401-1 · Text when decided
Van Products, Inc. v. Commissioner, 40 T.C. 1018 U.S. Tax Court · Sep 24, 1963
Cites (a) · Text when decided
Hydro Molding Co. v. Commissioner, 38 T.C. 312 U.S. Tax Court · May 28, 1962
Cites (a) · Text when decided
Hayward v. Commissioner, 37 T.C. 78 U.S. Tax Court · Oct 25, 1961
Cites (a) (c) · Text when decided
West Virginia Steel Corp. v. Commissioner, 34 T.C. 851 U.S. Tax Court · Aug 15, 1960
Cites (a) · Text when decided
Judkins v. Commissioner, 31 T.C. 1022 U.S. Tax Court · Feb 25, 1959
Cites (a) · Text when decided

Also cite this provision (186)

Jonathan D. Sawyer v. Commissioner, T.C. Memo. 2026-33 U.S. Tax Court · Apr 16, 2026 Rule 155 computation
Cites (k) · Text when decided
Facebook, Inc. & Subsidiaries v. Commissioner, 164 T.C. No. 9 U.S. Tax Court · May 22, 2025 Rule 155 computation
Cites (d)(1)(D)(viii)(III) · Text when decided
Sonji Marie Mosley v. Commissioner, T.C. Memo. 2025-7 U.S. Tax Court · Jan 22, 2025 Decision for IRS
Cites (k) · Text when decided
Kenneth Steven Tuma, Sr. & Deborah Ann Tuma v. Commissioner, T.C. Memo. 2024-71 U.S. Tax Court · Jul 11, 2024 Rule 155 computation
Cites (a) · Text when decided
Mohamed K. Abdo & Fardowsa J. Farah v. Commissioner, 162 T.C. No. 7 U.S. Tax Court · Apr 2, 2024
Text when decided
James Elbert Aldridge, Jr. & Shirley Lorraine Aldridge v. Commissioner, T.C. Memo. 2024-24 U.S. Tax Court · Feb 21, 2024 Decision for IRS
Cites (a) (a)(9) · Text when decided
Lonnie Wayne Hubbard v. Commissioner, T.C. Memo. 2024-16 U.S. Tax Court · Feb 6, 2024 Rule 155 computation
Cites (a) · Text when decided
Estate of James E. Caan, Deceased, Jacaan Administrative Trust, Scott Caan, Trustee, Special Administrator v. Commissioner, 161 T.C. No. 6 U.S. Tax Court · Nov 14, 2023 Rule 155 computation
Cites (a) · Text when decided
3M Company and Subsidiaries v. Commissioner, 160 T.C. No. 3 U.S. Tax Court · Feb 9, 2023
Cites (d)(1)(D)(viii)(I) (d)(1)(D)(viii)(III) (e) · Treas. Reg. § 1.401-1 · Text when decided
Andrew McNulty & Donna McNulty v. Commissioner, 157 T.C. No. 10 U.S. Tax Court · Nov 18, 2021 Rule 155 computation
Cites (k) · Text when decided
Jemar Y. Purdie v. Commissioner, T.C. Summary Opinion 2020-6 U.S. Tax Court · Jan 21, 2020
Cites (k) · Text when decided
Claude Tate George v. Commissioner, T.C. Memo. 2019-128 U.S. Tax Court · Sep 25, 2019
Cites (a) · Text when decided
Celia Mazzei v. Commissioner, 150 T.C. No. 7 U.S. Tax Court · Mar 5, 2018
Cites (a) · Text when decided
Jeremy Ray Summers v. Commissioner, T.C. Memo. 2017-125 U.S. Tax Court · Jun 26, 2017
Cites (k) · Text when decided
Estate of Hung-Liang Lynn Lin, Deceased, Jeffrey S. Lin, Administrator v. Commissioner, T.C. Memo. 2017-77 U.S. Tax Court · May 8, 2017
Cites (a) · Text when decided
John C. Trimmer & Susan Trimmer v. Commissioner, 148 T.C. No. 14 U.S. Tax Court · Apr 20, 2017
Cites (a) · Text when decided
Suzanne D. Oster Ozimkoski v. Commissioner, T.C. Memo. 2016-228 U.S. Tax Court · Dec 19, 2016
Cites (a)(9)(B)(i) (a)(9)(B)(iii) · Treas. Reg. § 1.401(a)(9)-4 · Text when decided
Pizza Pro Equipment Leasing, Inc. v. Commissioner, 147 T.C. No. 14 U.S. Tax Court · Nov 17, 2016
Cites (a) (a)(11) · Text when decided
Mary E. Barie & Thomas R. Barie v. Commissioner, T.C. Memo. 2016-160 U.S. Tax Court · Aug 23, 2016
Cites (c)(2) · Text when decided
James E. Thiessen & Judith T. Thiessen v. Commissioner, 146 T.C. No. 7 U.S. Tax Court · Mar 29, 2016
Cites (a) · Text when decided
Charles Dereck Adams & Melinda Elizabeth Adams v. Commissioner, T.C. Memo. 2015-162 U.S. Tax Court · Aug 17, 2015
Cites (a) · Text when decided
Balvin Anthony McKnight v. Commissioner, T.C. Memo. 2015-47 U.S. Tax Court · Mar 16, 2015
Cites (a) · Text when decided
Ralim S. El v. Commissioner, 144 T.C. No. 9 U.S. Tax Court · Mar 12, 2015
Cites (a) (k)(8)(D) · Text when decided
Gustavo E. Morles v. Commissioner, T.C. Summary Opinion 2015-13 U.S. Tax Court · Feb 23, 2015
Cites (a) (k) · Text when decided
Aj Scroggins & Kelly E. Scroggins v. Commissioner, T.C. Summary Opinion 2014-106 U.S. Tax Court · Nov 13, 2014
Cites (k) · Text when decided
David C. Matthews & Marcia K. Matthews v. Commissioner, T.C. Summary Opinion 2014-84 U.S. Tax Court · Aug 28, 2014
Cites (a) (k) · Text when decided
Thomas Wesley Alexander & Sylvia Alexander v. Commissioner, T.C. Summary Opinion 2014-18 U.S. Tax Court · Feb 26, 2014
Cites (a) · Text when decided
Ries Enterprises, Inc. v. Commissioner, T.C. Memo. 2014-14 U.S. Tax Court · Jan 27, 2014
Cites (a) · Text when decided
Christine C. Peterson & Roger V. Peterson v. Commissioner, T.C. Memo. 2013-271 U.S. Tax Court · Nov 25, 2013 Rule 155 computation
Cites (c)(4) · Text when decided
Lawrence F. & Sara L. Peek v. Commissioner, 140 T.C. No. 12 U.S. Tax Court · May 9, 2013 Rule 155 computation
Cites (k) · Text when decided
Robert A. & Pearl Fletcher v. Commissioner, T.C. Memo. 2013-10 U.S. Tax Court · Jan 14, 2013 Rule 155 computation
Treas. Reg. § 1.401-1 · Text when decided
G. Adrian & Linda Vigil v. Commissioner, T.C. Summary Opinion 2012-111 U.S. Tax Court · Nov 13, 2012
Cites (a) · Text when decided
Gary Wayne Doolittle v. Commissioner, T.C. Summary Opinion 2012-103 U.S. Tax Court · Oct 25, 2012
Cites (a) · Text when decided
Arthur D. Sassani, Jr. v. Commissioner, T.C. Summary Opinion 2012-80 U.S. Tax Court · Aug 9, 2012
Cites (k) · Text when decided
Robert L. Bernard & Diolinda B. Abilheira v. Commissioner, T.C. Memo. 2012-221 U.S. Tax Court · Aug 1, 2012 Rule 155 computation
Text when decided
Todd R. & Andrea Pedersen v. Commissioner, T.C. Memo. 2012-166 U.S. Tax Court · Jun 13, 2012 Decision for taxpayer
Cites (a) · Text when decided
Shannon L. Fernandez v. Commissioner, 138 T.C. No. 20 U.S. Tax Court · May 14, 2012
Cites (a)(13) · Text when decided
Research Corporation v. Commissioner, 138 T.C. No. 7 U.S. Tax Court · Feb 29, 2012
Cites (a) · Text when decided
Joseph B. & Rosemary A. Niesen v. Commissioner, T.C. Summary Opinion 2011-71 U.S. Tax Court · Jun 16, 2011
Cites (c) · Text when decided
Fredric J. & Dushanka Lowe v. Commissioner, T.C. Memo. 2011-106 U.S. Tax Court · May 19, 2011
Cites (a) · Text when decided
Mark E. Warmoth v. Commissioner, T.C. Memo. 2011-105 U.S. Tax Court · May 19, 2011 Rule 155 computation
Cites (a) (k) · Text when decided
Erin N. Hellweg v. Commissioner, T.C. Memo. 2011-58 U.S. Tax Court · Mar 9, 2011
Cites (a) · Text when decided
Paulette A. & Matthew D. Malena v. Commissioner, T.C. Summary Opinion 2011-16 U.S. Tax Court · Feb 24, 2011 Rule 155 computation
Cites (k) · Text when decided
Michael P. Schwab & Kathryn J. Kleinman v. Commissioner, 136 T.C. No. 6 U.S. Tax Court · Feb 7, 2011 Rule 155 computation
Text when decided
Hal Hollingsworth v. Commissioner, T.C. Memo. 2010-262 U.S. Tax Court · Dec 2, 2010 Rule 155 computation
Cites (k) · Text when decided
Donald A. Hackenberg v. Commissioner U.S. Tax Court · Sep 9, 2010 · T.C. Summary Opinion Rule 155 computation
Text when decided
Timothy D. Nelson v. Commissioner U.S. Tax Court · Aug 16, 2010 · T.C. Summary Opinion Decision for IRS
Cites (k) · Text when decided
Taproot Administrative Services, Inc. v. Commissioner, 133 T.C. No. 9 U.S. Tax Court · Sep 29, 2009
Cites (f) · Text when decided
Rodolfo & Bernadette Domingo v. Commissioner, T.C. Memo. 2007-360 U.S. Tax Court · Dec 5, 2007 Rule 155 computation
Cites (k) · Text when decided
Ramzy M. & Lena Kopty v. Commissioner, T.C. Memo. 2007-343 U.S. Tax Court · Nov 21, 2007
Cites (a) · Text when decided
Jeanne E. Amarasinghe v. Commissioner, T.C. Memo. 2007-333 U.S. Tax Court · Nov 6, 2007
Cites (a) · Text when decided
Gregory Eugene Thompson v. Commissioner, T.C. Memo. 2007-327 U.S. Tax Court · Oct 31, 2007
Cites (a) · Text when decided
James K. Moyer v. Commissioner, T.C. Summary Opinion 2006-189 U.S. Tax Court · Dec 13, 2006
Cites (k) · Text when decided
Charles J. Olintz v. Commissioner, T.C. Summary Opinion 2006-155 U.S. Tax Court · Sep 25, 2006
Text when decided
Christine L. Gibbons v. Commissioner, T.C. Summary Opinion 2006-106 U.S. Tax Court · Jul 13, 2006
Cites (k) · Text when decided
Stephen Daryl Royal v. Commissioner, T.C. Memo. 2006-72 U.S. Tax Court · Apr 11, 2006
Cites (a) · Text when decided
Russell Clifford & Joan Marie Mullen v. Commissioner, T.C. Summary Opinion 2006-41 U.S. Tax Court · Mar 16, 2006
Cites (a) · Text when decided
Frederick W. & Donna S. Haas v. Commissioner, T.C. Summary Opinion 2005-172 U.S. Tax Court · Nov 22, 2005
Cites (k) · Text when decided
Estate of Doris F. Kahn, Deceased; LaSalle Bank, N.A., Trustee & Executor v. Commissioner, 125 T.C. No. 11 U.S. Tax Court · Nov 17, 2005 Rule 155 computation
Cites (a) · Text when decided
Donald Marion & Bethany Diane Fenton v. Commissioner, T.C. Summary Opinion 2005-99 U.S. Tax Court · Jul 21, 2005
Cites (a) (k) · Text when decided
Sylvia A. Duncan v. Commissioner, T.C. Memo. 2005-171 U.S. Tax Court · Jul 12, 2005 Rule 155 computation
Cites (k) · Text when decided
Vincent A. Suarez, Jr. & Esther Suarez v. Commissioner, T.C. Summary Opinion 2005-71 U.S. Tax Court · Jun 6, 2005
Cites (a) (a)(1) · Text when decided
Margret Louise Kelley v. Commissioner, T.C. Summary Opinion 2005-68 U.S. Tax Court · Jun 2, 2005
Cites (a) · Text when decided
Thomas Richard & Donna Estes White v. Commissioner, T.C. Summary Opinion 2005-62 U.S. Tax Court · May 23, 2005
Cites (a) · Text when decided
Lisa Beth Levine v. Commissioner, T.C. Memo. 2005-86 U.S. Tax Court · Apr 14, 2005
Cites (c) (c)(4) · Treas. Reg. § 1.401-10 · Text when decided
John Michael Dunkin v. Commissioner, 124 T.C. No. 10 U.S. Tax Court · Mar 31, 2005
Cites (a) · Text when decided
Jerome P. & Rhonda A. Reimann v. Commissioner, T.C. Summary Opinion 2005-10 U.S. Tax Court · Jan 27, 2005
Cites (a) · Text when decided
Thomas G. Wright and Estate of Rosemary K. Wright, Deceased; Thomas G. Wright, Personal Representative v. Commissioner, T.C. Memo. 2005-5 U.S. Tax Court · Jan 13, 2005
Text when decided
Joseph R. Rollins v. Commissioner, T.C. Memo. 2004-260 U.S. Tax Court · Nov 15, 2004 Rule 155 computation
Cites (a) (k) · Text when decided
Isabel Molina & Isaac Molina, Jr. v. Commissioner, T.C. Memo. 2004-258 U.S. Tax Court · Nov 10, 2004
Cites (k) · Text when decided
Jack A. & Theresa Y. Smith v. Commissioner, T.C. Summary Opinion 2004-146 U.S. Tax Court · Oct 21, 2004
Cites (a) · Text when decided
Charlotte Marie Scott v. Commissioner, T.C. Summary Opinion 2004-135 U.S. Tax Court · Sep 30, 2004
Cites (a) · Text when decided
Alphonse M. & Doris Esposito v. Commissioner, T.C. Summary Opinion 2004-88 U.S. Tax Court · Jun 30, 2004
Cites (k) · Text when decided
Ralf Zacky v. Commissioner, T.C. Memo. 2004-130 U.S. Tax Court · May 27, 2004 Rule 155 computation
Cites (a) · Text when decided
Wayne E. & Ann L. Burk v. Commissioner, T.C. Summary Opinion 2004-71 U.S. Tax Court · May 20, 2004 Decision for IRS
Cites (c)(2) · Text when decided
Estate of John W. Clause, Deceased; Thomas Y. Clause, Personal Representative v. Commissioner, 122 T.C. No. 5 U.S. Tax Court · Feb 9, 2004
Cites (a) · Text when decided
Randolph S. Simpson, I v. Commissioner, T.C. Memo. 2003-294 U.S. Tax Court · Oct 21, 2003
Cites (a) · Text when decided
Barney K. & Lindy W. Huang v. Commissioner, T.C. Summary Opinion 2003-99 U.S. Tax Court · Jul 23, 2003
Cites (a) · Text when decided
Wallace W. Burke v. Commissioner, T.C. Summary Opinion 2003-77 U.S. Tax Court · Jun 18, 2003
Cites (a) · Text when decided
Susan L. Rosetti v. Commissioner, T.C. Memo. 2003-157 U.S. Tax Court · May 28, 2003 Rule 155 computation
Cites (a) (c)(1) · Text when decided
Howard E. Clendenen v. Commissioner, T.C. Memo. 2003-32 U.S. Tax Court · Feb 12, 2003
Cites (a) · Text when decided
Robert B. Leppin v. Commissioner, T.C. Summary Opinion 2002-143 U.S. Tax Court · Nov 5, 2002
Cites (a) · Text when decided
J. Kelly & Martha L. Anderson v. Commissioner, T.C. Memo. 2002-171 U.S. Tax Court · Jul 19, 2002
Cites (a) · Text when decided
Robert C. Jacobsen and Carol S. Jacobsen v. Commissioner, T.C. Summary Opinion 2002-87 U.S. Tax Court · Jul 11, 2002
Treas. Reg. § 1.401(a)(9)-1 · Text when decided
Milagros Z. Gueco v. Commissioner, T.C. Summary Opinion 2002-66 U.S. Tax Court · Jun 10, 2002
Cites (a) · Text when decided
James Joseph Timmerman v. Commissioner, T.C. Summary Opinion 2002-51 U.S. Tax Court · May 9, 2002
Cites (a) · Text when decided
Armando Vega v. Commissioner, T.C. Summary Opinion 2002-14 U.S. Tax Court · Feb 15, 2002
Cites (k) · Text when decided
Roy Robert Botts v. Commissioner, T.C. Summary Opinion 2001-182 U.S. Tax Court · Dec 11, 2001
Cites (k) · Text when decided
Majid Naemi v. Commissioner, T.C. Summary Opinion 2001-158 U.S. Tax Court · Sep 26, 2001
Cites (a) · Text when decided
Charles Frederick Held, Jr. v. Commissioner, T.C. Summary Opinion 2001-149 U.S. Tax Court · Sep 24, 2001
Text when decided
John & Christina Wade v. Commissioner, T.C. Memo. 2001-114 U.S. Tax Court · May 14, 2001
Cites (a) · Text when decided
Blaney H. Howle, III & Polly T. Howle v. Commissioner, T.C. Summary Opinion 2001-60 U.S. Tax Court · Apr 23, 2001 Rule 155 computation
Cites (a) · Text when decided
Jaime & Verna Ann Pena v. Commissioner, T.C. Memo. 2001-95 U.S. Tax Court · Apr 17, 2001
Cites (a) · Text when decided
Clayton W. Plotkin v. Commissioner, T.C. Memo. 2001-71 U.S. Tax Court · Mar 23, 2001 Rule 155 computation
Cites (a) · Text when decided
John Walter & Sheila Laraine Hodder v. Commissioner, T.C. Summary Opinion 2001-33 U.S. Tax Court · Mar 20, 2001
Cites (a) · Text when decided
Peter Spuler, Jr. v. Commissioner, T.C. Summary Opinion 2001-8 U.S. Tax Court · Feb 2, 2001 Decision for IRS
Cites (c)(4) · Text when decided
Robert L. Stahl v. Commissioner, T.C. Memo. 2001-22 U.S. Tax Court · Jan 31, 2001 Rule 155 computation
Cites (a) · Text when decided
Robert C. Geib v. Commissioner, T.C. Memo. 2000-391 U.S. Tax Court · Dec 28, 2000 Rule 155 computation
Text when decided
Flahertys Arden Bowl, Inc. v. Commissioner, 115 T.C. No. 19 U.S. Tax Court · Sep 25, 2000
Cites (a) · Text when decided
Michael G. Bunney v. Commissioner, 114 T.C. No. 17 U.S. Tax Court · Apr 10, 2000 Rule 155 computation
Cites (a)(9) (a)(9)(c) · Text when decided
Gideon L. & Corazon P. Medina v. Commissioner, 112 T.C. No. 6 U.S. Tax Court · Feb 22, 1999
Text when decided
Michael Morrissey v. Commissioner, T.C. Memo. 1998-443 U.S. Tax Court · Dec 16, 1998
Cites (a) · Text when decided
John F. Romann v. Commissioner, 111 T.C. No. 15 U.S. Tax Court · Nov 4, 1998
Cites (a) · Text when decided
Dale Reid Edmonds v. Commissioner, T.C. Memo. 1998-379 U.S. Tax Court · Oct 20, 1998
Cites (a) · Text when decided
Ramon A. & Bertha E. Garcia v. Commissioner, T.C. Memo. 1998-203 U.S. Tax Court · Jun 3, 1998 Rule 155 computation
Cites (a) · Text when decided
Estate of Hilda Ashman, Deceased; Phillip Ashman, Personal Representative v. Commissioner, T.C. Memo. 1998-145 U.S. Tax Court · Apr 22, 1998 Rule 155 computation
Text when decided
Reed Smith Shaw & McClay; William J. Smith, Tax Matters Partner v. Commissioner, T.C. Memo. 1998-64 U.S. Tax Court · Feb 17, 1998
Cites (a) · Text when decided
Neil M. Baizer v. Commissioner, T.C. Memo. 1998-36 U.S. Tax Court · Jan 27, 1998 Rule 155 computation
Cites (a) · Text when decided
Brian J. Patrick v. Commissioner, T.C. Memo. 1998-30 U.S. Tax Court · Jan 26, 1998
Cites (a) · Text when decided
Nurit Haramgaal v. Commissioner, 110 T.C. No. 1 U.S. Tax Court · Jan 12, 1998 Rule 155 computation
Cites (d)(1) · Treas. Reg. § 1.401-1 · Text when decided
A. C. Green Electrical Contractors, Inc. v. Commissioner, T.C. Memo. 1997-556 U.S. Tax Court · Dec 22, 1997 Rule 155 computation
Treas. Reg. § 1.401(a)-11 · Text when decided
Sam E. Scott v. Commissioner, T.C. Memo. 1997-507 U.S. Tax Court · Nov 12, 1997 Rule 155 computation
Cites (a) · Text when decided
William L. Reese v. Commissioner, T.C. Memo. 1997-346 U.S. Tax Court · Jul 29, 1997 Rule 155 computation
Cites (a) (k) · Text when decided
Douglas R. Prince, D.D.S., M.S., P.C. v. Commissioner, T.C. Memo. 1997-324 U.S. Tax Court · Jul 15, 1997 Rule 155 computation
Cites (a) · Text when decided
David W. Chiu v. Commissioner, T.C. Memo. 1997-199 U.S. Tax Court · Apr 30, 1997 Rule 155 computation
Cites (a) · Text when decided
American Stores Company and Subsidiaries v. Commissioner, 108 T.C. No. 12 U.S. Tax Court · Mar 31, 1997 Rule 155 computation
Cites (a) · Text when decided
David E. & Gladys A. Christie v. Commissioner, T.C. Memo. 1997-147 U.S. Tax Court · Mar 20, 1997 Rule 155 computation
Text when decided
Hugo Madioni & Susanne J. Nicolai v. Commissioner, T.C. Memo. 1997-108 U.S. Tax Court · Mar 3, 1997
Cites (a) · Text when decided
George & Elam Campbell v. Commissioner, 108 T.C. No. 5 U.S. Tax Court · Feb 18, 1997 Rule 155 computation
Cites (a) · Text when decided
Jerry L. Burton v. Commissioner, T.C. Memo. 1997-20 U.S. Tax Court · Jan 13, 1997
Cites (a)(13) · Text when decided
Elaine S. Bennett v. Commissioner, T.C. Memo. 1996-502 U.S. Tax Court · Nov 7, 1996 Rule 155 computation
Cites (a) · Text when decided
Kay A. Clawson v. Commissioner, T.C. Memo. 1996-446 U.S. Tax Court · Sep 30, 1996 Rule 155 computation
Cites (a) · Text when decided
Joe M. & Patricia M. Brown v. Commissioner, T.C. Memo. 1996-421 U.S. Tax Court · Sep 18, 1996 Rule 155 computation
Cites (a) · Text when decided
Timothy W. & Suzanne M. Coffield v. Commissioner, T.C. Memo. 1996-365 U.S. Tax Court · Aug 8, 1996
Cites (a) · Text when decided
Lucky Stores, Inc., and Subsidiaries v. Commissioner, 107 T.C. No. 1 U.S. Tax Court · Aug 6, 1996 Rule 155 computation
Cites (a) · Text when decided
Brent Allan Pulliam v. Commissioner, T.C. Memo. 1996-354 U.S. Tax Court · Aug 1, 1996
Cites (a) · Text when decided
Tommy L. & Patricia A. Hobson v. Commissioner, T.C. Memo. 1996-272 U.S. Tax Court · Jun 12, 1996 Rule 155 computation
Cites (a) · Text when decided
Brody Enterprises, Inc. v. Commissioner, 106 T.C. No. 23 U.S. Tax Court · Jun 10, 1996 Rule 155 computation
Cites (a) · Text when decided
Marcus Wayne & Judith Caroline Ramsey v. Commissioner, T.C. Memo. 1996-189 U.S. Tax Court · Apr 18, 1996 Rule 155 computation
Cites (c)(4) · Text when decided
Lloyd Patterson v. Commissioner, T.C. Memo. 1996-146 U.S. Tax Court · Mar 25, 1996 Rule 155 computation
Cites (a) · Text when decided
Jerry Silver v. Commissioner, T.C. Memo. 1996-42 U.S. Tax Court · Feb 6, 1996 Rule 155 computation
Cites (a) · Text when decided
Rhett B. & Sandra L. Ross v. Commissioner, T.C. Memo. 1995-599 U.S. Tax Court · Dec 19, 1995 Rule 155 computation
Cites (a) · Text when decided
Steven M. & Michele E. Grow v. Commissioner, T.C. Memo. 1995-594 U.S. Tax Court · Dec 14, 1995
Cites (a) · Text when decided
James E. & Cynthia R. Copley v. Commissioner, T.C. Memo. 1995-501 U.S. Tax Court · Oct 17, 1995 Rule 155 computation
Cites (a) · Text when decided
Glenn L. Wittstadt, Jr. & Lynne M. Wittstadt v. Commissioner, T.C. Memo. 1995-492 U.S. Tax Court · Oct 11, 1995 Rule 155 computation
Cites (a) · Text when decided
Snap-Drape v. Commissioner, 105 T.C. 16; 105 T.C. No. 2 U.S. Tax Court · Jul 13, 1995
Cites (a) · Text when decided
General Signal Corp. v. Commissioner, 103 T.C. 216; 103 T.C. No. 14 U.S. Tax Court · Aug 22, 1994
Cites (h) · Text when decided
Janpol v. Commissioner, 101 T.C. 518; 101 T.C. No. 34 U.S. Tax Court · Dec 7, 1993
Cites (a) · Text when decided
Cebula v. Commissioner, 101 T.C. 70; 101 T.C. No. 5 U.S. Tax Court · Jul 21, 1993
Cites (a) · Text when decided
Karem v. Commissioner, 100 T.C. 521; 100 T.C. No. 34 U.S. Tax Court · Jun 14, 1993
Cites (a)(13) · Text when decided
Burton v. Commissioner, 99 T.C. 622; 99 T.C. No. 32 U.S. Tax Court · Dec 17, 1992
Cites (a) · Text when decided
Citrus Valley Estates v. Commissioner, 99 T.C. 379; 99 T.C. No. 21 U.S. Tax Court · Sep 29, 1992
Cites (a) · Text when decided
Vinson & Elkins v. Commissioner, 99 T.C. 9; 99 T.C. No. 2 U.S. Tax Court · Jul 14, 1992
Cites (a) (a)(26) · Text when decided
Fowler v. Commissioner, 98 T.C. 503; 98 T.C. No. 34 U.S. Tax Court · Apr 22, 1992
Cites (a) (e) · Text when decided
Zabolotny v. Commissioner, 97 T.C. 385; 97 T.C. No. 27 U.S. Tax Court · Sep 30, 1991
Cites (a) · Text when decided
O'Malley v. Commissioner, 96 T.C. 644; 96 T.C. No. 24 U.S. Tax Court · Apr 15, 1991
Cites (a) · Text when decided
Albertson's, Inc. v. Commissioner, 95 T.C. 415; 95 T.C. No. 30 U.S. Tax Court · Oct 9, 1990
Cites (a) · Text when decided
Wood v. Commissioner, 95 T.C. 364; 95 T.C. No. 26 U.S. Tax Court · Sep 27, 1990
Cites (a)(8) · Text when decided
Estate of Levitt v. Commissioner, 95 T.C. 289; 95 T.C. No. 22 U.S. Tax Court · Sep 13, 1990
Text when decided
Brown v. Commissioner, 93 T.C. 736; 93 T.C. No. 59 U.S. Tax Court · Dec 19, 1989
Cites (a) · Text when decided
Wood v. Commissioner, 93 T.C. 114; 93 T.C. No. 12 U.S. Tax Court · Jul 31, 1989
Cites (a) · Text when decided
D.J. Lee, M.D., Inc. v. Commissioner, 92 T.C. 291; 92 T.C. No. 16 U.S. Tax Court · Feb 7, 1989
Cites (a) · Text when decided
Rutland v. Commissioner, 89 T.C. 1137; 89 T.C. No. 80 U.S. Tax Court · Dec 8, 1987
Cites (a) · Text when decided
Gordon v. Commissioner, 88 T.C. 630; 88 T.C. No. 34 U.S. Tax Court · Mar 17, 1987
Text when decided
Porter v. Commissioner, 88 T.C. 548; 88 T.C. No. 28 U.S. Tax Court · Mar 5, 1987
Cites (a) (c)(1) · Text when decided
Estate of Rosenberg v. Commissioner, 86 T.C. 980; 86 T.C. No. 60 U.S. Tax Court · May 19, 1986
Cites (a) · Text when decided
Greene v. Commissioner, 85 T.C. 1024; 85 T.C. No. 59 U.S. Tax Court · Dec 24, 1985
Cites (g) · Text when decided
Green v. Commissioner, 82 T.C. 843; 82 T.C. No. 65 U.S. Tax Court · May 30, 1984
Cites (a) (aX3) · Text when decided
Plastic Engineering & Mfg. Co. v. Commissioner, 78 T.C. 1187; 78 T.C. No. 83 U.S. Tax Court · Jun 30, 1982
Text when decided
Horvath v. Commissioner, 78 T.C. 86; 78 T.C. No. 6 U.S. Tax Court · Jan 20, 1982
Cites (a) · Text when decided
Reiff v. Commissioner, 77 T.C. 1169 U.S. Tax Court · Nov 30, 1981
Cites (a) · Text when decided
Achiro v. Commissioner, 77 T.C. 881; 77 T.C. No. 62 U.S. Tax Court · Oct 19, 1981
Cites (a)(17) · Text when decided
Sullivan v. Commissioner, 76 T.C. 1156 U.S. Tax Court · Jun 30, 1981
Cites (a) · Text when decided
Grant-Jacoby, Inc. v. Commissioner, 73 T.C. 700 U.S. Tax Court · Jan 16, 1980
Treas. Reg. § 1.401-1 · Text when decided
Citrus Orthopedic Medical Group, Inc. v. Commissioner, 72 T.C. 461 U.S. Tax Court · Jun 11, 1979
Text when decided
La Mastro v. Commissioner, 72 T.C. 377 U.S. Tax Court · May 23, 1979
Cites (a) · Text when decided
Minnis v. Commissioner, 71 T.C. 1049 U.S. Tax Court · Mar 26, 1979
Cites (a) · Text when decided
Collins v. Commissioner, 70 T.C. 785 U.S. Tax Court · Aug 29, 1978
Cites (a) · Text when decided
Newman v. Commissioner, 68 T.C. 433 U.S. Tax Court · Jun 29, 1977
Cites (c)(1) · Text when decided
Jennemann v. Commissioner, 67 T.C. 906 U.S. Tax Court · Mar 7, 1977
Cites (a) · Text when decided
Sarmir v. Commissioner, 66 T.C. 82 U.S. Tax Court · Apr 12, 1976
Cites (a) · Treas. Reg. § 1.401-6 · Text when decided
Precision Industries, Inc. v. Commissioner, 64 T.C. 901 U.S. Tax Court · Aug 19, 1975
Text when decided
Gillis v. Commissioner, 63 T.C. 11 U.S. Tax Court · Oct 2, 1974
Text when decided
Latrobe Steel Co. v. Commissioner, 62 T.C. 456; 62 T.C. No. 51 U.S. Tax Court · Jul 3, 1974
Treas. Reg. § 1.401-1 · Text when decided
Estate of Kleemeier v. Commissioner, 58 T.C. 241 U.S. Tax Court · May 8, 1972
Cites (a) (c) · Text when decided
Clarke v. Commissioner, 54 T.C. 1679 U.S. Tax Court · Aug 31, 1970
Cites (a) · Text when decided
Gittens v. Commissioner, 49 T.C. 419 U.S. Tax Court · Jan 25, 1968
Cites (a) · Treas. Reg. § 1.401-1 · Text when decided
Schlegel v. Commissioner, 46 T.C. 706 U.S. Tax Court · Aug 31, 1966
Cites (a) · Text when decided
Jacobs v. Commissioner, 45 T.C. 133 U.S. Tax Court · Oct 28, 1965
Cites (a) · Text when decided
Leavens v. Commissioner, 44 T.C. 623 U.S. Tax Court · Jul 23, 1965
Cites (a) · Text when decided
Heard v. Commissioner, 40 T.C. 7 U.S. Tax Court · Apr 10, 1963
Text when decided
Waller v. Commissioner, 39 T.C. 665 U.S. Tax Court · Jan 16, 1963
Cites (a) · Text when decided
Wasatch Chemical Co. v. Commissioner, 37 T.C. 817 U.S. Tax Court · Jan 24, 1962
Text when decided
Barbourville Brick Co. v. Commissioner, 37 T.C. 7 U.S. Tax Court · Oct 9, 1961
Cites (a) · Text when decided
Coppola v. Commissioner, 35 T.C. 405 U.S. Tax Court · Dec 9, 1960
Cites (a) · Text when decided
Gordon v. Commissioner, 26 T.C. 763 U.S. Tax Court · Jun 29, 1956
Text when decided

DOL and federal courts (2)

Also cite this provision (2)

Liu v. Kaiser Permanente Employees Pension Plan for the Permanente Medical Group, Inc. Court of Appeals for the Ninth Circuit · Aug 31, 2026 Reversed, remanded
Cites (a)(9) · Text when decided
USDOL, EMPLOYEE BENEFITS SECURITY ADMINISTRATION v. PLAN ADMINISTRATOR, WHITE MOUNTAIN APACHE TRIBE RETIREMENT SAVINGS AND 401(K) PROFIT SHARING PLAN ANNUAL REPORT DOL Office of Administrative Law Judges · Nov 30, 2016 · Decision and Order Granting EBSA's Motion for Summary Decisi
Cites (a) · Text when decided

Private Letter Rulings (305)

Rulings primarily about this provision

PLR 202631008 Jul 31, 2026 — Tax on Reversion of Qualified Plan Assets to Employer UIL 4980.00-00 (a) (a)(4)
PLR 202624001 Jun 12, 2026 — Ruling under sections 408 and 401(a)(9) of the Internal Revenue Code (Code) UIL 401.06-00, 408.00-00, 408.06-00 (a) (a)(9) (a)(9)(A) (a)(9)(A)(ii) (a)(9)(B)(i) (a)(9)(C)(i) +2 more
PLR 202551032 Dec 19, 2025 — Qualified Pension, Profit-Sharing, and Stock Bonus Plan UIL 401.00-00, 401.27-00 (a) (a)(2) (a)(36) (h)
PLR 202550025 Dec 12, 2025 — Tax on Reversion of Qualified Plan Assets to Employer UIL 4980.00-00 (a) (a)(4) (k) (m)
PLR 202548023 Nov 28, 2025 — Qualified Pension, Profit-Sharing, and Stock Bonus Plan UIL 401.00-00, 401.27-00 (a) (a)(2) (a)(36) (h)
PLR 202547007 Nov 21, 2025 — Medical, Etc. Benefits UIL 401.27-00 (a) (a)(2) (h)
PLR 202538004 Sep 19, 2025 — Employee Dies Before Entire Interest Distributed UIL 401.06-02 (a) (a)(11) (a)(9)
PLR 202531003 Aug 1, 2025 — Medical, Etc. Benefits UIL 401.27-00 (a) (a)(2) (a)(36) (h)
PLR 202528003 Jul 11, 2025 — Qualified Pension, Profit-Sharing, and Stock Bonus Plan UIL 401.00-00, 401.27-00, 4980.00-00 (a) (h) (h)(5)
PLR 202525012 Jun 20, 2025 — Medical, Etc. Benefits UIL 401.27-00 (a) (a)(2) (a)(36) (h)
PLR 202524006 Jun 13, 2025 — Qualified Pension, Profit-Sharing, and Stock Bonus Plan UIL 401.00-00 (a) (a)(24)
PLR 202515012 Apr 11, 2025 — Medical, Etc. Benefits UIL 401.27-00 (a) (a)(2) (a)(36) (h)
PLR 202506004 Feb 7, 2025 — In General UIL 401.06-01, 402.08-00, 408.03-00 (a) (a)(9) (a)(9)(A) (a)(9)(A)(ii) (a)(9)(B) (a)(9)(B)(i) +2 more
PLR 202451017 Dec 20, 2024 — Medical, Etc. Benefits UIL 401.27-00 (a) (a)(2) (a)(36) (h)
PLR 202443017 Oct 25, 2024 — Qualified Pension, Profit-Sharing, and Stock Bonus Plan UIL 401.00-00, 401.27-00 (a) (h) (h)(1)
PLR 202434004 Aug 23, 2024 — Medical, Etc. Benefits UIL 401.27-00 (a) (a)(2) (a)(36) (h)
PLR 202434006 Aug 23, 2024 — Cash or Deferred Arrangements UIL 401.29-00 (a) (k) (k)(2)(A)
PLR 202417010 Apr 26, 2024 — Qualified Pension, Profit-Sharing, and Stock Bonus Plan UIL 401.00-00 (a) (a)(13) (a)(24)
PLR 202408002 Feb 23, 2024 — Annuities: Endowment and Life Insurance (Included v. Not Included in Gross Income) UIL 72.00-00, 401.29-00, 415.01-00 (a) (a)(16) (a)(31) (k) (k)(1) (k)(2) +2 more
PLR 202315010 Apr 14, 2023 — Deferred Compensation UIL 404.10-00
PLR 202305001 Feb 3, 2023 — Qualified Pension, Profit-Sharing, and Stock Bonus Plan UIL 401.00-00, 401.27-00 (a) (a)(36) (h)
PLR 202304001 Jan 27, 2023 — Annuities: Endowment and Life Insurance (Included v. Not Included in Gross Income) UIL 72.00-00, 401.29-00, 402.00-00, 414.09-00 (a) (k) (k)(1) (k)(2) (k)(2)(A)
PLR 202143002 Oct 29, 2021 — Required Distributions UIL 401.06-00 (a)(9) (a)(9)(A) (a)(9)(C)
PLR 202140011 Oct 8, 2021 — Required Distributions UIL 401.06-00, 401.06-01, 401.06-02, 408.00-00, 408.08-00 (a)(9) (a)(9)(A) (a)(9)(A)(2) (a)(9)(A)(ii) (a)(9)(B)(i) (a)(9)(C) +1 more
PLR 202126001 Jul 2, 2021 — Cash or Deferred Arrangements UIL 401.29-00, 414.09-00 (a) (k) (k)(1) (k)(2) (k)(2)(A)
PLR 202114010 Apr 9, 2021 — Qualified Pension, Profit-Sharing, and Stock Bonus Plan UIL 401.00-00, 401.06-00, 401.06-02, 408.00-00, 408.08-00 (a)(9) (a)(9)(A) (a)(9)(A)(ii) (a)(9)(B)(i) (a)(9)(C) (a)(9)(E)
PLR 202114011 Apr 9, 2021 — Qualified Pension, Profit-Sharing, and Stock Bonus Plan UIL 401.00-00, 401.06-00, 401.06-02, 408.00-00, 408.08-00 (a)(9) (a)(9)(A) (a)(9)(A)(ii) (a)(9)(B)(i) (a)(9)(C) (a)(9)(E)
PLR 202114012 Apr 9, 2021 — Qualified Pension, Profit-Sharing, and Stock Bonus Plan UIL 401.00-00, 401.06-00, 401.06-02, 408.00-00, 408.08-00 (a) (a)(9) (a)(9)(A) (a)(9)(A)(ii) (a)(9)(B)(i) (a)(9)(C)
PLR 202044001 Oct 30, 2020 — Qualified Pension, Profit-Sharing, and Stock Bonus Plan UIL 401.00-00, 401.06-02, 403.04-06, 408.02-01 (a) (a)(9) (a)(9)(A) (a)(9)(B)(ii) (a)(9)(B)(iii) (a)(9)(C)(i) +1 more
PLR 202042012 Oct 16, 2020 — Qualified Pension, Profit-Sharing, and Stock Bonus Plan UIL 401.00-00, 401.06-00, 401.06-02, 408.00-00, 408.08-00 (a)(9) (a)(9)(A) (a)(9)(A)(ii) (a)(9)(B)(i) (a)(9)(C) (a)(9)(E)
PLR 202035010 Aug 28, 2020 — Qualified Pension, Profit-Sharing, and Stock Bonus Plan UIL 401.00-00, 401.06-00, 401.06-01 (a) (a)(9) (a)(9)(A) (a)(9)(A)(ii) (a)(9)(B)(ii) (a)(9)(B)(iii) +2 more
PLR 202031007 Jul 31, 2020 — Required Distributions UIL 401.06-00, 408.06-00 (a) (a)(9) (a)(9)(A) (a)(9)(A)(ii) (a)(9)(B)(i) (a)(9)(C) +1 more
PLR 202023001 Jun 5, 2020 — Cash or Deferred Arrangements UIL 401.29-00 (a) (k) (k)(2)(A)
PLR 201935011 Aug 30, 2019 — Year of Deduction UIL 404.11-00 (a)
PLR 201933006 Aug 16, 2019 — Commencement of Benefits Under Qualified Trusts UIL 401.11-00 (a) (a)(9) (a)(9)(B)(iii)
PLR 201927010 Jul 5, 2019 — Applicable Defined Benefit Plans UIL 411.10-00 (a) (k)(7)(B) (k)(7)(B)(iv)
PLR 201924013 Jun 14, 2019 — Required Distributions UIL 401.06-00, 401.06-02, 408.00-00, 408.08-00 (a)(9) (a)(9)(A) (a)(9)(A)(ii) (a)(9)(B)(i) (a)(9)(C) (a)(9)(E)
PLR 201923016 Jun 7, 2019 — Qualified Pension, Profit-Sharing, and Stock Bonus Plan UIL 401.00-00, 401.06-00, 401.06-02 (a) (a)(9) (a)(9)(A) (a)(9)(A)(ii) (a)(9)(B)(i) (a)(9)(C) +2 more
PLR 201909003 Mar 1, 2019 — In General UIL 401.06-01, 408.03-00 (a)(9) (a)(9)(A) (a)(9)(A)(ii) (a)(9)(B)(i) (a)(9)(C) (a)(9)(E)
PLR 201902023 Jan 11, 2019 — Required Distributions UIL 401.06-00 (a)(9) (a)(9)(A) (a)(9)(A)(ii) (a)(9)(B)(i) (a)(9)(C)(i)
PLR 201848011 Nov 30, 2018 — Included vs. Not Included in Gross Income UIL 72.00-00, 414.07-00, 415.01-00, 415.02-00 (a)
PLR 201847008 Nov 23, 2018 — Exclusive Benefit of Employees or Their Beneficiaries UIL 401.01-01, 4980.02-00 (a)(2)
PLR 201840007 Oct 5, 2018 — In General UIL 401.06-01 (a) (a)(9) (a)(9)(A) (a)(9)(A)(ii) (a)(9)(B) (a)(9)(B)(ii) +3 more
PLR 201839010 Sep 28, 2018 — Impossibility of Diversion UIL 401.03-00, 4980.02-00 (a) (a)(2)
PLR 201837004 Sep 14, 2018 — Qualified Pension, Profit-Sharing, and Stock Bonus Plan UIL 401.00-00 (a) (a)(1) (a)(24) (a)(5)
PLR 201833012 Aug 17, 2018 — Cash or Deferred Arrangements UIL 401.29-00 (a) (k) (k)(4)(A) (m)
PLR 201828007 Jul 13, 2018 — Qualifying Employer Real Property/Securities UIL 4975.04-03 (a)
PLR 201810008 Mar 9, 2018 — Comparability Among Two or More Plans UIL 401.04-04, 401.20-00 (a)(26) (a)(26)(A) (a)(4)
PLR 201805002 Feb 2, 2018 — Medical, Etc. Benefits UIL 401.27-00 (a) (h) (h)(5)
PLR 201750004 Dec 15, 2017 — Qualified Pension, Profit-Sharing, and Stock Bonus Plan UIL 401.00-00, 401.06-02, 403.04-06, 408.02-01 (a)(9) (a)(9)(A) (a)(9)(B)(ii) (a)(9)(B)(iii) (a)(9)(C)(i) (a)(9)(E)
PLR 201736022 Sep 8, 2017 — Exception For Certain Loans UIL 72.16-01 (a) (k)
PLR 201722014 Jun 2, 2017 — Cash or Deferred Arrangements UIL 401.29-00 (a) (k)(1)
PLR 201715001 Apr 14, 2017 — Employees of Businesses Under Common Control UIL 414.03-00, 414.13-00, 415.02-00 (a)(3) (k)
PLR 201650002 Dec 9, 2016 — Qualified Pension, Profit-Sharing, and Stock Bonus Plan UIL 401.00-00 (a) (a)(1) (a)(24) (a)(5)
PLR 201650003 Dec 9, 2016 — Qualified Pension, Profit-Sharing, and Stock Bonus Plan UIL 401.00-00 (a) (a)(1) (a)(24) (a)(5)
PLR 201639001 Sep 23, 2016 — Medical, Etc. Benefits UIL 401.27-00 (a) (h) (h)(5)
PLR 201633025 Aug 12, 2016 — Employee Dies Before Entire Interest Distributed UIL 401.06-02, 408.02-01 (a) (a)(9) (a)(9)(A) (a)(9)(B)(ii) (a)(9)(B)(iii) (a)(9)(C)(i) +1 more
PLR 201628004 Jul 8, 2016 — Required Distributions UIL 401.06-00, 401.06-02, 408.02-01 (a) (a)(9) (a)(9)(A) (a)(9)(C) (a)(9)(E)
PLR 201628006 Jul 8, 2016 — Required Distributions UIL 401.06-00, 401.06-02, 408.02-01 (a) (a)(9) (a)(9)(A) (a)(9)(B) (a)(9)(C) (a)(9)(E)
PLR 201628005 Jul 8, 2016 — Required Distributions UIL 401.06-00, 401.06-02, 408.02-01 (a) (a)(9) (a)(9)(A) (a)(9)(C) (a)(9)(E)
PLR 201626003 Jun 24, 2016 — Exceptions UIL 4980.02-00 (a) (k) (m)
PLR 201625005 Jun 17, 2016 — Medical, Etc. Benefits UIL 401.27-00, 4980.00-00 (a) (h)
PLR 201615013 Apr 8, 2016 — Special Antidiscrimination Rules UIL 401.29-01, 410.02-01 (k) (k)(3) (k)(3)(F)
PLR 201611003 Mar 11, 2016 — Medical, Etc. Benefits UIL 401.27-00 (a) (h) (h)(5)
PLR 201605006 Jan 29, 2016 — Discrimination as to Contributions or Benefits (See Also 401.29-01, 401.20-00, 414.00-00) UIL 401.04-00, 401.04-03 (a)(4)
PLR 201538022 Sep 18, 2015 — Exclusive Benefit of Employees or Their Beneficiaries UIL 401.01-01, 4980.02-00 (a) (a)(2)
PLR 201532036 Aug 7, 2015 — Cash or Deferred Arrangements UIL 401.29-00, 414.09-00, 415.00-00 (k)
PLR 201440027 Oct 3, 2014 — Discrimination as to Contributions or Benefits (See Also 401.29-01,401.20-00,414.00-00) UIL 401.04-00, 402.00-00, 415.00-00, 4972.02-00
PLR 201437025 Sep 12, 2014 — Required Distributions UIL 401.06-00, 4974.01-00
PLR 201437034 Sep 12, 2014 — Required Distributions UIL 401.06-00, 4974.01-00
PLR 201434028 Aug 22, 2014 — Required Distributions UIL 401.06-00, 401.06-01
PLR 201430022 Jul 25, 2014 — In General UIL 401.06-01
PLR 201430025 Jul 25, 2014 — Tax on Reversion of Qualified Plan Assets to Employer UIL 4980.00-00 (a)(2)
PLR 201424031 Jun 13, 2014 — Required Distributions UIL 401.06-00, 401.06-01
PLR 201424032 Jun 13, 2014 — Tax on Reversion of Qualified Plan Assets to Employer UIL 4980.00-00 (a)
PLR 201422029 May 30, 2014 — In General UIL 401.06-01
PLR 201422030 May 30, 2014 — In General UIL 401.06-01 (a)(4) (a)(9) (a)(9)(A)(ii)
PLR 201422031 May 30, 2014 — In General UIL 401.06-01 (a)(9)
PLR 201422028 May 30, 2014 — In General UIL 401.06-01
PLR 201322035 May 31, 2013 — Included vs. Not Included in Gross Income UIL 72.00-00 (a)
PLR 201111016 Mar 18, 2011 — Qualified Pension, Profit-Sharing, and Stock Bonus Plan UIL 401.00-00 (a) (m)(2)
PLR 200940021 Oct 2, 2009 — Exclusive Benefit of Employees or Their Beneficiaries UIL 401.01-01 (a)(1)
PLR 200820009 May 16, 2008 — Investment in Contract UIL 72.02-00, 72.20-00, 401.00-00, 401.06-00, 403.00-00, 4979.0… (a) (a)(9) (k) (k)(2)(B)
PLR 200313017 Mar 28, 2003 — Eligible Employer UIL 457.08-01 (a) (k) (k)(1) (k)(4)(B)(ii)
PLR 200303041 Jan 17, 2003 — Annuities Purchased by Section 501(c)(3) Organizations or Public Schools UIL 403.04-00, 457.01-00, 457.05-00 (a) (a)(24) (a)(30) (k) (k)(2) (k)(4)(B)(ii)
PLR 200208017 Feb 22, 2002 — Taxation of Employee Annuities (Taxable v. Not Taxable) UIL 403.00-00 (a) (k) (k)(2)
PLR 200006010 Feb 11, 2000 — Year of Inclusion in Gross Income UIL 457.01-00, 457.05-00 (a) (a)(24) (a)(9) (a)(9)(C)(i) (k) (k)(2) +1 more
PLR 199925042 Jun 25, 1999 — Deduction for Contributions of Employer to an Employee's Trust or Annuity Plan and Compensation Under a Deferred-Payment Plan (Deduct. v. Not Deduct.) UIL 404.00-00, 4975.04-00 (a) (a)(2) (k)

Also cite this provision (217)

PLR 202631003 Jul 31, 2026 — Deferred Compensation Plans of State and Local Governments and Tax Exempt Organizations UIL 457.00-00 (a)(9)
PLR 202630003 Jul 24, 2026 — Deferred Compensation Plans of State and Local Governments and Tax Exempt Organizations UIL 457.00-00 (a)(38)(B)(ii) (a)(9)
PLR 202625002 Jun 18, 2026 — Annuities: Endowment and Life Insurance (Included v. Not Included in Gross Income) UIL 72.00-00, 408.00-00 (a) (a)(9)
PLR 202625003 Jun 18, 2026 — Annuities: Endowment and Life Insurance (Included v. Not Included in Gross Income) UIL 72.00-00, 408.00-00 (a) (a)(9)
PLR 202621003 May 22, 2026 — Individual Retirement Accounts UIL 408.00-00, 408.03-00 (a)(9)
PLR 202549002 Dec 5, 2025 — Individual Retirement Accounts UIL 408.00-00 (a)(9)
PLR 202535003 Aug 29, 2025 — Tax on Reversion of Qualified Plan Assets to Employer UIL 4980.00-00, 4980.02-00 (a)
PLR 202533007 Aug 15, 2025 — Eligible Deferred Compensation Plan Defined UIL 457.05-00 (a)(9)
PLR 202525008 Jun 20, 2025 — Taxability of Beneficiary of Employee's Trust (Time and Manner of Taxation) UIL 402.00-00, 402.08-00, 402.08-05 (a) (a)(9)
PLR 202519010 May 9, 2025 — Individual Retirement Accounts UIL 408.00-00, 408.03-00, 408.05-00 (a)(9)
PLR 202506005 Feb 7, 2025 — Tax on Reversion of Qualified Plan Assets to Employer UIL 4980.00-00 (a) (a)(4)
PLR 202503002 Jan 17, 2025 — Annuities: Endowment and Life Insurance (Included v. Not Included in Gross Income) UIL 72.00-00
PLR 202452004 Dec 27, 2024 — Annuities: Endowment and Life Insurance (Included v. Not Included in Gross Income) UIL 72.00-00
PLR 202451014 Dec 20, 2024 — Taxability of Beneficiary of Employee's Trust (Time and Manner of Taxation) UIL 402.00-00, 402.08-00, 402.08-01, 402.09-00 (a) (a)(9)
PLR 202445015 Nov 8, 2024 — Annuities: Endowment and Life Insurance (Included v. Not Included in Gross Income) UIL 72.00-00
PLR 202444003 Nov 1, 2024 — Annuities: Endowment and Life Insurance (Included v. Not Included in Gross Income) UIL 72.00-00
PLR 202441015 Oct 11, 2024 — Rollover Contributions UIL 408.03-00
PLR 202429010 Jul 19, 2024 — Tax on Reversion of Qualified Plan Assets to Employer UIL 4980.00-00 (a) (k) (k)(12) (m)(11)
PLR 202416009 Apr 19, 2024 — Deferred Compensation Plans of State and Local Governments and Tax Exempt Organizations UIL 457.00-00 (a)(9)
PLR 202404003 Jan 26, 2024 — Rollover Contributions UIL 408.03-00 (a)(9)
PLR 202348005 Dec 1, 2023 — Tax on Reversion of Qualified Plan Assets to Employer UIL 4980.00-00, 4980.02-00 (a) (a)(4)
PLR 202344010 Nov 3, 2023 — Limitations on Benefits and Contributions Under Qualified Plans UIL 415.00-00 (a)
PLR 202322013 Jun 2, 2023 — Individual Retirement Accounts UIL 408.00-00, 408.03-00 (a)(9) (a)(9)(C)
PLR 202322014 Jun 2, 2023 — Individual Retirement Accounts UIL 408.00-00, 408.03-00 (a)(9)
PLR 202302007 Jan 13, 2023 — Optional Treatment of Elective Deferrals as Roth Contributions UIL 402A.00-00 (a) (k)
PLR 202250010 Dec 16, 2022 — Annuities: Endowment and Life Insurance (Included v. Not Included in Gross Income) UIL 72.00-00
PLR 202250011 Dec 16, 2022 — Annuities: Endowment and Life Insurance (Included v. Not Included in Gross Income) UIL 72.00-00
PLR 202250012 Dec 16, 2022 — Annuities: Endowment and Life Insurance (Included v. Not Included in Gross Income) UIL 72.00-00
PLR 202250013 Dec 16, 2022 — Annuities: Endowment and Life Insurance (Included v. Not Included in Gross Income) UIL 72.00-00
PLR 202244029 Nov 4, 2022 — Rollover Contributions UIL 408.03-00
PLR 202242006 Oct 21, 2022 — Tax on Reversion of Qualified Plan Assets to Employer UIL 4980.00-00 (a) (k) (k)(13)
PLR 202230006 Jul 29, 2022 — Tax on Reversion of Qualified Plan Assets to Employer UIL 4980.00-00 (a) (a)(4)
PLR 202210004 Mar 11, 2022 — Unrealized Appreciation of Employer's Securities UIL 402.07-00 (a) (a)(35) (k)
PLR 202210016 Mar 11, 2022 — Individual Retirement Accounts UIL 408.00-00, 408.03-00 (a)(9)
PLR 202136004 Sep 10, 2021 — Rollover Contributions UIL 408.03-00, 408.06-00, 408A.00-00 (a)(9)(A)
PLR 202136002 Sep 10, 2021 — Deferred Compensation Plans of State and Local Governments and Tax Exempt Organizations UIL 457.00-00 (a)(31) (a)(38)(B)(i) (a)(38)(B)(ii) (a)(38)(B)(iv) (a)(9) (f)
PLR 202111004 Mar 19, 2021 — Exceptions UIL 4980.02-00 (a) (m)(4)(A)
PLR 202111005 Mar 19, 2021 — Exceptions UIL 4980.02-00 (a) (k) (k)(12) (m)(11)
PLR 202051003 Dec 18, 2020 — Church Plan UIL 414.08-00 (a)
PLR 202045002 Nov 6, 2020 — Annual Addition UIL 415.02-01, 4980.00-00, 4980.02-00 (a) (a)(4) (k)
PLR 202041004 Oct 9, 2020 — Governmental Plan UIL 414.07-00 (a) (h) (k) (k)(1) (k)(2) (k)(2)(A)
PLR 202040003 Oct 2, 2020 — Individual Retirement Accounts UIL 408.00-00, 408.03-00 (a)(9) (a)(9)(C)
PLR 202034002 Aug 21, 2020 — Rollover Contributions UIL 408.03-00 (a)(9)
PLR 202020006 May 15, 2020 — Governmental Plan UIL 414.07-00 (a) (h) (k) (k)(1) (k)(2) (k)(2)(A)
PLR 202020019 May 15, 2020 — Governmental Plan UIL 414.07-00 (a) (h) (k) (k)(1) (k)(2) (k)(2)(A)
PLR 202019008 May 8, 2020 — Rollover Lump Sums UIL 402.08-01, 402.09-00 (a) (a)(9)
PLR 202017017 Apr 24, 2020 — Deferred Compensation Plans of State and Local Governments and Tax Exempt Organizations UIL 457.00-00 (a)(9) (f)
PLR 202001008 Jan 3, 2020 — Church Plan UIL 414.08-00 (a)
PLR 201951001 Dec 20, 2019 — Tax on Reversion of Qualified Plan Assets to Employer UIL 4980.00-00, 4980.02-00 (a)(2)
PLR 201945024 Nov 8, 2019 — Year of Deduction UIL 404.11-00, 404.11-01 (a)
PLR 201944003 Nov 1, 2019 — Rollover Contributions UIL 408.03-00 (a)(9)
PLR 201943009 Oct 25, 2019 — Deferred Compensation Plans of State and Local Governments and Tax Exempt Organizations UIL 457.00-00 (a)(9)
PLR 201936009 Sep 6, 2019 — Taxability of Beneficiary of Employee's Trust (Time and Manner of Taxation) UIL 402.00-00, 402.01-00, 402.08-00, 402.08-05 (a) (a)(9)
PLR 201935005 Aug 30, 2019 — Rollover Contributions UIL 408.03-00 (a)(9)
PLR 201935003 Aug 30, 2019 — Exceptions UIL 4980.02-00 (a)
PLR 201934006 Aug 23, 2019 — Rollover Contributions UIL 408.03-00 (a)(9)
PLR 201930009 Jul 26, 2019 — Deferred Compensation Plans of State and Local Governments and Tax Exempt Organizations UIL 457.00-00 (a)(9) (f)
PLR 201927009 Jul 5, 2019 — Individual Retirement Accounts UIL 408.00-00, 408.03-00 (a)(9)(C)
PLR 201923002 Jun 7, 2019 — Rollover Contributions UIL 408.03-00 (a)(9)
PLR 201908014 Feb 22, 2019 — Deferred Compensation Plans of State and Local Governments and Tax Exempt Organizations UIL 457.00-00 (a)(9) (f)
PLR 201901005 Feb 1, 2019 — Distributions UIL 408.06-00 (a)(9)
PLR 201850011 Dec 14, 2018 — Separate Lines of Business and Operating Units UIL 414.18-00 (a) (a)(26) (a)(4)
PLR 201844004 Nov 2, 2018 — Rollover Contributions UIL 408.03-00 (a)(9)
PLR 201839005 Sep 28, 2018 — By a Surviving Spouse UIL 402.08-05 (a) (a)(9)
PLR 201831006 Aug 3, 2018 — Included vs. Not Included in Gross Income UIL 72.00-00, 402.01-00, 415.02-01 (a) (a)(4) (a)(7) (k) (k)(1) (k)(2) +2 more
PLR 201831004 Aug 3, 2018 — Individual Retirement Accounts UIL 408.00-00 (a)(9)
PLR 201826009 Jun 29, 2018 — Church Plan UIL 414.08-00 (a)
PLR 201822004 Jun 1, 2018 — Deferred Compensation Plans of State and Local Governments and Tax Exempt Organizations UIL 457.00-00 (a)(9)
PLR 201821008 May 25, 2018 — Taxability of Beneficiary of Employee's Trust (Time and Manner of Taxation) UIL 402.00-00, 402.01-00, 402.08-05 (a) (a)(9)
PLR 201819007 May 11, 2018 — Deemed IRAs Under Qualified Employer Plans UIL 408.12-00, 457.00-00 (a)(9) (f)
PLR 201817004 Apr 27, 2018 — Deemed IRAs Under Qualified Employer Plans UIL 408.12-00, 414.22-00, 457.00-00 (a)(9)
PLR 201811008 Mar 16, 2018 — Church Plan UIL 414.08-00 (a) (k)
PLR 201803006 Jan 19, 2018 — Defined Benefit Plan UIL 411.03-01, 417.05-00 (a)
PLR 201803007 Jan 19, 2018 — Definitions and Special Rules UIL 414.00-00, 414.08-00 (a)
PLR 201749007 Dec 8, 2017 — Taxability of Beneficiary of Employee's Trust (Time and Manner of Taxation) UIL 402.00-00, 402.02-00 (a)(26)
PLR 201747007 Nov 24, 2017 — Qualifications for Tax Credit Employee Stock Ownership Plans UIL 409.00-00 (a) (a)(4)
PLR 201743002 Oct 27, 2017 — Eligible Deferred Compensation Plan Defined UIL 457.05-00 (a)(9)
PLR 201739010 Sep 29, 2017 — Church Plan UIL 414.08-00 (a)
PLR 201736018 Sep 8, 2017 — Individual Retirement Accounts UIL 408.00-00, 408.03-00, 408.06-00 (a)(9)
PLR 201731009 Aug 4, 2017 — Deferred Compensation Plans of State and Local Governments and Tax Exempt Organizations UIL 457.00-00, 457.05-02 (a)(9)
PLR 201720009 May 19, 2017 — Definitions and Special Rules UIL 414.00-00, 414.09-00 (a)
PLR 201707001 Feb 17, 2017 — Individual Retirement Accounts UIL 408.00-00 (a)(9) (a)(9)(A)
PLR 201706004 Feb 10, 2017 — Benefit Distributions UIL 408.02-01, 408.03-00 (a) (a)(9) (a)(9)(A) (a)(9)(B)(ii) (a)(9)(C)
PLR 201643014 Oct 21, 2016 — Qualified Governmental Excess Benefit Plans UIL 415.12-00 (a) (a)(31)
PLR 201643015 Oct 21, 2016 — Deferred Compensation Plans of State and Local Governments and Tax Exempt Organizations UIL 457.00-00, 457.05-02 (a)(9)
PLR 201636018 Sep 2, 2016 — Deferred Compensation Plans of State and Local Governments and Tax Exempt Organizations UIL 457.00-00 (a)(9)
PLR 201632015 Aug 5, 2016 — Individual Retirement Accounts UIL 408.00-00 (a)(9) (a)(9)(A)
PLR 201626005 Jun 24, 2016 — Exceptions UIL 4980.02-00 (k) (m)
PLR 201622040 May 27, 2016 — Rollover Contributions UIL 402.08-00
PLR 201622036 May 27, 2016 — Rollover Contributions UIL 408.03-00
PLR 201622037 May 27, 2016 — Rollover Contributions UIL 408.03-00
PLR 201622039 May 27, 2016 — Rollover Contributions UIL 408.03-00
PLR 201616013 Apr 15, 2016 — Rollover Contributions UIL 408.03-00 (a)(9)
PLR 201610023 Mar 4, 2016 — Taxability of Beneficiary of Employee's Trust (Time and Manner of Taxation) UIL 402.00-00
PLR 201608021 Feb 19, 2016 — Taxability of Beneficiary of Employee's Trust (Time and Manner of Taxation) UIL 402.00-00
PLR 201552002 Dec 24, 2015 — Separate Lines of Business and Operating Units UIL 414.18-00 (a) (a)(26) (a)(4)
PLR 201546012 Nov 13, 2015 — Qualified Governmental Excess Benefit Plans UIL 415.12-00 (a)
PLR 201545010 Nov 6, 2015 — Deferred Compensation Plans of State and Local Governments and Tax Exempt Organizations UIL 457.00-00 (a)(9)
PLR 201540014 Oct 2, 2015 — Certain Employee Contributions UIL 414.09-00 (a) (f)
PLR 201538020 Sep 18, 2015 — Annuities Purchased by Section 501(c)(3) Organizations or Public Schools UIL 403.04-00 (k)
PLR 201538024 Sep 18, 2015 — Church Plan UIL 414.08-00 (a)
PLR 201538021 Sep 18, 2015 — Definition of Employer Securities UIL 409.01-09 (a)
PLR 201532042 Aug 7, 2015 — Taxability of Beneficiary of Employee's Trust (Time and Manner of Taxation) UIL 402.00-00
PLR 201532040 Aug 7, 2015 — Taxability of Beneficiary of Employee's Trust (Time and Manner of Taxation) UIL 402.00-00
PLR 201532035 Aug 7, 2015 — Tax on Reversion of Qualified Plan Assets to Employer UIL 4980.00-00
PLR 201528043 Jul 10, 2015 — Taxability of Beneficiary of Employee's Trust (Time and Manner of Taxation) UIL 402.00-00
PLR 201524030 Jun 12, 2015 — Taxability of Beneficiary of Employee's Trust (Time and Manner of Taxation) UIL 402.00-00
PLR 201523020 Jun 5, 2015 — By a Surviving Spouse UIL 402.08-05 (a) (a)(9)
PLR 201522012 May 29, 2015 — Taxability of Beneficiary of Employee's Trust (Time and Manner of Taxation) UIL 402.00-00
PLR 201519001 May 8, 2015 — Included vs. Not Included in Gross Income UIL 72.00-00, 72.01-00, 72.02-00, 72.05-00, 72.07-00, 72.07-05
PLR 201515001 Apr 10, 2015 — Included vs. Not Included in Gross Income UIL 72.00-00, 72.02-00, 72.07-00, 72.07-05
PLR 201514020 Apr 3, 2015 — Rollover Contributions UIL 402.08-00 (a)(31)
PLR 201502021 Jan 9, 2015 — Foreign Situs Trust UIL 402.03-00
PLR 201452022 Dec 26, 2014 — Rollover Contributions UIL 402.08-00
PLR 201452025 Dec 26, 2014 — Rollover Contributions UIL 402.08-00
PLR 201452027 Dec 26, 2014 — Foreign Situs Trust UIL 402.03-00
PLR 201448033 Nov 28, 2014 — Rollover Contributions UIL 402.08-00
PLR 201446038 Nov 14, 2014 — Rollover Contributions UIL 402.08-00
PLR 201446031 Nov 14, 2014 — Rollover Contributions UIL 402.08-00
PLR 201446032 Nov 14, 2014 — Rollover Contributions UIL 402.08-00
PLR 201442070 Oct 17, 2014 — Rollover Contributions UIL 402.08-00
PLR 201440025 Oct 3, 2014 — Taxability of Beneficiary of Employee's Trust (Time and Manner of Taxation) UIL 402.00-00
PLR 201440032 Oct 3, 2014 — Taxability of Beneficiary of Employee's Trust (Time and Manner of Taxation) UIL 402.00-00
PLR 201438036 Sep 19, 2014 — Rollover Contributions UIL 402.08-00
PLR 201437026 Sep 12, 2014 — Taxability of Beneficiary of Employee's Trust (Time and Manner of Taxation) UIL 402.00-00
PLR 201436055 Sep 5, 2014 — Foreign Situs Trust UIL 402.03-00 (a)(31)
PLR 201436057 Sep 5, 2014 — Taxability of Beneficiary of Employee's Trust (Time and Manner of Taxation) UIL 402.00-00 (a) (a)(31)
PLR 201434029 Aug 22, 2014 — Taxability of Beneficiary of Employee's Trust (Time and Manner of Taxation) UIL 402.00-00
PLR 201434003 Aug 22, 2014 — Deferred Compensation Plans of State and Local Governments and Tax Exempt Organizations UIL 457.00-00 (a)(9) (f)
PLR 201430023 Jul 25, 2014 — Taxability of Beneficiary of Employee's Trust (Time and Manner of Taxation) UIL 402.00-00
PLR 201430028 Jul 25, 2014 — Foreign Situs Trust UIL 402.03-00
PLR 201430030 Jul 25, 2014 — Taxability of Beneficiary of Employee's Trust (Time and Manner of Taxation) UIL 402.00-00
PLR 201428014 Jul 11, 2014 — Taxability of Beneficiary of Employee's Trust (Time and Manner of Taxation) UIL 402.00-00
PLR 201426032 Jun 27, 2014 — Rollover Contributions UIL 402.08-00
PLR 201424030 Jun 13, 2014 — Stock Ownership Plans UIL 415.02-05
PLR 201420025 May 16, 2014 — Taxability of Beneficiary of Employee's Trust (Time and Manner of Taxation) UIL 402.00-00 (a)(9)
PLR 201420026 May 16, 2014 — Rollover Contributions UIL 402.08-00
PLR 201420028 May 16, 2014 — Church Plan UIL 414.08-00 (a)
PLR 201418063 May 2, 2014 — Rollover Contributions UIL 402.08-00
PLR 201351001 Dec 20, 2013 — Deferred Compensation Plans of State and Local Governments and Tax Exempt Organizations UIL 457.00-00 (a)(9) (f)
PLR 201313025 Mar 29, 2013 — Taxability of Beneficiary of Employee's Trust (Time and Manner of Taxation) UIL 402.00-00 (a)
PLR 201211001 Mar 16, 2012 — Eligible Deferred Compensation Plan Defined UIL 457.01-00, 457.05-00 (a)(9)
PLR 201151001 Dec 23, 2011 — Optional Treatment of Elective Deferrals as Roth Contributions UIL 402A.00-00, 457.01-00, 457.05-00 (a)(9)
PLR 201151002 Dec 23, 2011 — Optional Treatment of Elective Deferrals as Roth Contributions UIL 402A.00-00, 457.01-00, 457.05-00 (a)(9)
PLR 201142002 Oct 21, 2011 — Deferred Compensation Plans of State and Local Governments and Tax Exempt Organizations UIL 457.00-00 (a)(9) (c)(8)(B)
PLR 201120011 May 20, 2011 — Exception UIL 72.17-01, 72.20-04 (a)(9)
PLR 201117013 Apr 29, 2011 — Annuities: Endowment and Life Insurance (Included v. Not Included in Gross Income) UIL 72.00-00, 72.01-00, 72.02-00, 72.07-05
PLR 201117012 Apr 29, 2011 — Annuities: Endowment and Life Insurance (Included v. Not Included in Gross Income) UIL 72.00-00, 72.01-00, 72.02-00, 72.07-05
PLR 201024011 Jun 18, 2010 — Deferred Compensation Plans of State and Local Governments and Tax Exempt Organizations UIL 457.00-00 (a)
PLR 201014034 Apr 9, 2010 — Tax Exempt Organization UIL 457.05-03 (a)(9)
PLR 200940005 Oct 2, 2009 — Year of Inclusion in Gross Income UIL 457.01-00, 457.05-00, 457.12-02 (a)(9) (f)
PLR 200935016 Aug 28, 2009 — Deferred Compensation Plans of State and Local Governments and Tax Exempt Organizations UIL 457.00-00 (a)(9)
PLR 200934012 Aug 21, 2009 — Annuities Purchased by Section 501(c)(3) Organizations or Public Schools UIL 403.04-00, 457.05-05, 457.06-02 (k)
PLR 200934011 Aug 21, 2009 — Eligible Deferred Compensation Plan Defined UIL 457.05-00, 457.12-02 (a)(9) (f)
PLR 200933003 Aug 14, 2009 — Eligible Deferred Compensation Plan Defined UIL 457.05-00, 457.12-02 (a)(9) (f)
PLR 200931049 Jul 31, 2009 — Ten or More Employer Plan Exception UIL 419.00-00, 419.03-00, 419.12-02, 419.14-00 (a)(26) (b)(1)
PLR 200927016 Jul 2, 2009 — Deferred Compensation Plans of State and Local Governments and Tax Exempt Organizations UIL 457.00-00 (a)(9)
PLR 200924005 Jun 12, 2009 — Deferred Compensation Plans of State and Local Governments and Tax Exempt Organizations UIL 457.00-00 (a)(9)
PLR 200840034 Oct 3, 2008 — Eligible Deferred Compensation Plan Defined UIL 457.05-00 (a)(9)
PLR 200750002 Dec 14, 2007 — Deferred Compensation Plans of State and Local Governments and Tax Exempt Organizations UIL 457.00-00 (a)(9)
PLR 200748003 Nov 30, 2007 — Eligible Deferred Compensation Plan Defined UIL 457.05-00 (a)(9) (f)
PLR 200727005 Jul 6, 2007 — Deferred Compensation Plans of State and Local Governments and Tax Exempt Organizations UIL 457.00-00 (a)(9) (f)
PLR 200706008 Feb 9, 2007 — Eligible Deferred Compensation Plan Defined UIL 457.05-00 (a)(9) (f)
PLR 200703012 Jan 19, 2007 — Year of Inclusion in Gross Income UIL 457.01-00, 457.05-03 (a)(9)
PLR 200647005 Nov 24, 2006 — State UIL 457.05-02 (a)(9)
PLR 200644014 Nov 3, 2006 — Year of Inclusion in Gross Income UIL 457.01-00, 457.05-03 (a)(9)
PLR 200626015 Jun 30, 2006 — State UIL 457.05-02 (a)(9)
PLR 200610016 Mar 10, 2006 — Year of Deduction UIL 404.11-00
PLR 200525012 Jun 24, 2005 — Deferred Compensation Plans of State and Local Governments and Tax Exempt Organizations UIL 457.00-00 (a)(9)
PLR 200524016 Jun 17, 2005 — Deferred Compensation Plans of State and Local Governments and Tax Exempt Organizations UIL 457.00-00 (a) (a)(1)(9) (a)(11) (a)(31) (a)(31)(B) (a)(9) +1 more
PLR 200524017 Jun 17, 2005 — Deferred Compensation Plans of State and Local Governments and Tax Exempt Organizations UIL 457.00-00 (a) (a)(31) (a)(31)(B) (a)(9) (f)
PLR 200521012 May 27, 2005 — Special Rules for Pensions, Annuities, and Certain Other Deferred Income UIL 3405.00-00 (a)
PLR 200520005 May 20, 2005 — Eligible Deferred Compensation Plan Defined UIL 457.05-00, 457.05-02, 457.08-01, 457.09-04, 457.12-01, 457.… (a)(31) (a)(9) (a)(9)(C)(i) (f)
PLR 200519047 May 13, 2005 — Non-Exempt Funds or Plans UIL 404.04-00 (a)(26)
PLR 200519022 May 13, 2005 — Year of Inclusion in Gross Income UIL 457.01-00, 457.05-00, 457.09-04, 457.12-01 (a)(9) (a)(9)(C)(i)
PLR 200519020 May 13, 2005 — Year of Inclusion in Gross Income UIL 457.01-00, 457.05-00, 457.09-04, 457.12-01 (a)(9) (a)(9)(C)(i)
PLR 200519021 May 13, 2005 — Year of Inclusion in Gross Income UIL 457.01-00, 457.05-00, 457.09-04, 457.12-01 (a)(9) (a)(9)(C)(i)
PLR 200518007 May 6, 2005 — Deferred Compensation Plans of State and Local Governments and Tax Exempt Organizations UIL 457.00-00, 457.05-00 (a)(9) (a)(9)(C)(i)
PLR 200517004 Apr 29, 2005 — Eligible Deferred Compensation Plan Defined UIL 457.05-00 (a)(9)
PLR 200517005 Apr 29, 2005 — Eligible Deferred Compensation Plan Defined UIL 457.05-00 (a)(9)
PLR 200508005 Feb 25, 2005 — Deferred Compensation Plans of State and Local Governments and Tax Exempt Organizations UIL 457.00-00, 457.02-00, 457.06-02 (a)(1)(9) (a)(9) (f)
PLR 200426011 Jun 25, 2004 — Deferred Compensation Plans of State and Local Governments and Tax Exempt Organizations UIL 457.00-00 (a)(9)
PLR 200424004 Jun 11, 2004 — Year of Deduction UIL 404.11-00 (k) (m)
PLR 200348028 Nov 28, 2003 — Deferred Compensation Plans of State and Local Governments and Tax Exempt Organizations UIL 457.00-00 (a)(9)
PLR 200344022 Oct 31, 2003 — Special Rules for Pensions, Annuities, and Certain Other Deferred Income UIL 3405.00-00 (a)
PLR 200343006 Oct 24, 2003 — Deferred Compensation Plans of State and Local Governments and Tax Exempt Organizations UIL 457.00-00 (a)(9)
PLR 200337010 Sep 12, 2003 — Year of Inclusion in Gross Income UIL 457.01-00, 457.05-00 (a)(1)(9) (f)
PLR 200330033 Jul 25, 2003 — Year of Inclusion in Gross Income UIL 457.01-00, 457.05-00 (a)(1)(9) (f)
PLR 200330011 Jul 25, 2003 — Year of Inclusion in Gross Income UIL 457.01-00, 457.05-03 (a)(9)
PLR 200323017 Jun 6, 2003 — Deferred Compensation Plans of State and Local Governments and Tax Exempt Organizations UIL 457.00-00 (a)
PLR 200321002 May 23, 2003 — Deferred Compensation Plans of State and Local Governments and Tax Exempt Organizations UIL 457.00-00, 457.08-07, 457.10-00 (a) (a)(9) (a)(9)(C)(i)
PLR 200303058 Jan 17, 2003 — Year of Inclusion in Gross Income UIL 457.01-00, 457.05-01, 457.12-02 (a)(9) (f)
PLR 200302032 Jan 10, 2003 — Annuities Purchased by Section 501(c)(3) Organizations or Public Schools UIL 403.04-00, 457.01-00, 457.10-00 (a)
PLR 200302015 Jan 10, 2003 — Tax Exempt Organization UIL 457.05-03 (a)(17)
PLR 200301032 Jan 3, 2003 — Annuities Purchased by Section 501(c)(3) Organizations or Public Schools UIL 403.04-00, 457.01-00, 457.10-00 (a)
PLR 200229001 Jul 19, 2002 — Ineligible Plans UIL 457.10-00 (a)
PLR 200226001 Jun 28, 2002 — Tax on Reversion of Qualified Plan Assets to Employer UIL 4980.00-00 (a)(2)
PLR 200145006 Nov 9, 2001 — Deferred Compensation Plans of State and Local Governments and Tax Exempt Organizations UIL 457.00-00 (a)(9) (f)
PLR 200144007 Nov 2, 2001 — Year of Inclusion in Gross Income UIL 457.01-00, 457.05-00, 457.12-02 (a)(9) (f)
PLR 200131011 Aug 3, 2001 — Year of Inclusion in Gross Income UIL 457.01-00, 457.05-00 (a)(9) (a)(9)(C)(i) (f)
PLR 200128006 Jul 13, 2001 — Deferred Compensation UIL 404.10-00, 457.05-03 (a)
PLR 200125090 Jun 22, 2001 — Definitions UIL 409.01-09, 4975.05-00 (a)
PLR 200124001 Jun 15, 2001 — Special Rules for Pensions, Annuities, and Certain Other Deferred Income UIL 3405.00-00 (a)
PLR 200122009 Jun 1, 2001 — Unforeseeable Emergency UIL 457.07-02 (a)(9) (a)(9)(C)(i)
PLR 200120022 May 18, 2001 — Year of Inclusion in Gross Income UIL 457.01-00, 457.05-00 (a) (a)(9) (a)(9)(C)(i) (f)
PLR 200119017 May 11, 2001 — Deferred Compensation Plans of State and Local Governments and Tax Exempt Organizations UIL 457.00-00 (a)(9) (a)(9)(C)(i)
PLR 200117038 Apr 27, 2001 — Taxation of Employee Annuities (Taxable v. Not Taxable) UIL 403.00-00, 457.01-00 (a)(30)
PLR 200113009 Mar 30, 2001 — Treatment of Funded Welfare Benefit Plans UIL 419.00-00, 419A.00-00 (h)
PLR 200109010 Mar 2, 2001 — Sale/Exchange UIL 4975.03-01, 4975.04-03 (a)
PLR 200103017 Jan 19, 2001 — Year of Inclusion in Gross Income UIL 457.01-00, 457.05-00, 457.12-01 (a)(9)
PLR 199941023 Oct 15, 1999 — Taxation of Employee Annuities (Taxable v. Not Taxable) UIL 403.00-00 (a)(9)
PLR 199940015 Oct 8, 1999 — Year of Inclusion in Gross Income UIL 457.01-00, 457.05-00 (a)(9) (a)(9)(C)(i)
PLR 199932045 Aug 13, 1999 — Year of Inclusion in Gross Income UIL 457.01-00, 457.05-00, 457.12-02 (a)(9) (f)
PLR 199931015 Aug 6, 1999 — Year of Inclusion in Gross Income UIL 457.01-00, 457.05-00 (a)(9) (a)(9)(C)(i) (f) (g)
PLR 199928012 Jul 16, 1999 — Year of Inclusion in Gross Income UIL 457.01-00, 457.05-00 (a)(9)
PLR 199922005 Jun 4, 1999 — Deduction for Contributions of Employer to an Employee's Trust or Annuity Plan and Compensation Under a Deferred-Payment Plan (Deduct. v. Not Deduct.) UIL 404.00-00 (k)
PLR 199916023 Apr 23, 1999 — Taxation of Employee Annuities (Taxable v. Not Taxable) UIL 403.00-00 (a)

Each row is a version of the text as published by the official source. Code dates are the edition/release point that first reflected the change; regulation dates are eCFR effective dates. The library checks the official sources automatically, so new versions appear here on their own; “run” opens the sync that recorded a version.

Effective	Through	Source	Amended by
Jan 4, 1995	Jan 5, 1997	USC 1994 ed., current through 1995-01-04 run 49	Pub. L. 103-465	View
Jan 6, 1997	Jan 25, 1998	USC 1996 ed., current through 1997-01-06 run 58	Pub. L. 104-188	View · Redline (sign in)
Jan 26, 1998	Jan 4, 1999	USC 1997 ed., current through 1998-01-26 run 63	Pub. L. 105-34	View · Redline (sign in)
Jan 5, 1999	Jan 22, 2000	USC 1998 ed., current through 1999-01-05 run 67	Pub. L. 105-34	View · Redline (sign in)
Jan 23, 2000	Jan 1, 2001	USC 1999 ed., current through 2000-01-23 run 71	Pub. L. 105-34	View · Redline (sign in)
Jan 2, 2001	Jan 21, 2002	USC 2000 ed., current through 2001-01-02 run 75	Pub. L. 106-554	View · Redline (sign in)
Jan 22, 2002	Jan 5, 2003	USC 2001 ed., current through 2002-01-22 run 79	Pub. L. 107-16	View · Redline (sign in)
Jan 6, 2003	Jan 1, 2006	USC 2002 ed., current through 2003-01-06 run 83	Pub. L. 107-147	View · Redline (sign in)
Jan 2, 2006	Jan 2, 2007	USC 2005 ed., current through 2006-01-02 run 95	Pub. L. 108-311	View · Redline (sign in)
Jan 3, 2007	Jan 7, 2008	USC 2006 ed., current through 2007-01-03 run 99	Pub. L. 109-280	View · Redline (sign in)
Jan 8, 2008	Jan 4, 2009	USC 2007 ed., current through 2008-01-08 run 103	Pub. L. 109-280	View · Redline (sign in)
Jan 5, 2009	Jan 6, 2011	USC 2008 ed., current through 2009-01-05 run 106	Pub. L. 110-458	View · Redline (sign in)
Jan 7, 2011	Jan 2, 2012	USC 2010 ed., current through 2011-01-07 run 114	Pub. L. 111-152	View · Redline (sign in)
Jan 3, 2012	Jan 14, 2013	USC 2011 ed., current through 2012-01-03 run 117	Pub. L. 111-152	View · Redline (sign in)
Jan 15, 2013	Jan 4, 2015	USC 2013 ed., current through 2014-01-16 run 13	Pub. L. 111-152	View · Redline (sign in)
Jan 5, 2015	Jan 11, 2018	USC 2014 ed., current through 2015-01-05	Pub. L. 113-295	View · Redline (sign in)
Jan 12, 2018	Jan 13, 2019	USC 2017 ed., current through 2018-01-12	Pub. L. 113-295	View · Redline (sign in)
Jan 14, 2019	Jan 23, 2020	USC 2018 ed., current through 2019-01-14 run 18	Pub. L. 115-141	View · Redline (sign in)
Jan 24, 2020	Jan 12, 2021	USC 2019 ed., current through 2020-01-24	Pub. L. 116-94	View · Redline (sign in)
Jan 13, 2021	Jan 4, 2023	USC 2020 ed., current through 2021-01-13 run 20	Pub. L. 116-260	View · Redline (sign in)
Jan 5, 2023	Jan 2, 2024	USC 2022 ed., current through 2023-01-05 run 22	Pub. L. 117-328	View · Redline (sign in)
Jan 3, 2024	Jan 5, 2025	USC 2023 ed., current through 2024-01-03 run 23	Pub. L. 117-328	View · Redline (sign in)
Jan 6, 2025	current	USC 2024 ed., current through 2025-01-06	Pub. L. 117-328	View · Redline (sign in)

Provision-level history (blame)

I.R.C. § 401

References in Text

Amendments

Effective Date of 1994 Amendment

Effective Date of 1993 Amendment

Effective Date of 1992 Amendment

Effective Date of 1990 Amendment

Effective Date of 1989 Amendments

Effective Date of 1988 Amendment

Effective Date of 1987 Amendment

Effective Date of 1986 Amendment

Effective Date of 1984 Amendments

Effective Date of 1983 Amendments

Effective Date of 1982 Amendment

Effective Date of 1981 Amendment

Effective Date of 1980 Amendments

Effective Date of 1978 Amendment

Effective Date of 1976 Amendments

Effective Date of 1974 Amendment

Effective Date of 1971 Amendment

Effective Date of 1966 Amendment

Effective Date of 1965 Amendment

Effective Date of 1964 Amendment

Effective Date of 1962 Amendments

Short Title of 1962 Amendment

Regulations

Applicability of Subsection (a)(26)

Coordination of Internal Revenue Code of 1986 With Employee Retirement Income Security Act of 1974

Plan Amendments Not Required Until January 1, 1994

Plan Amendments Not Required Until January 1, 1989

Secretary To Accept Applications With Respect to Section 401(k) Plans

Treatment of Individuals Having Beginning Date Affected by Pub. L. 99–514

Distribution Requirements for Accounts and Annuities of an Insurer in a Rehabilitation Proceeding

Qualification Requirements Modified if Regulations Not Issued

Transitional Rule

Salary Reduction Regulations

Cross References

On this page

Parallel provisions

Cited by (code & regs)

Glossary

Treasury Regulations

Guidance addressing this section

IRS / Treasury

Department of Labor (EBSA)

IRS / Treasury

Department of Labor (EBSA)

PBGC

U.S. Tax Court (449)

DOL and federal courts (2)

Private Letter Rulings (305)