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Pension Resource

I.R.C. § 101

Certain death benefits
USC 1994 ed., current through 1995-01-04 · superseded Jan 6, 1997 · last amended by Pub. L. 99-514
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(a) Proceeds of life insurance contracts payable by reason of death
(1) General rule Except as otherwise provided in paragraph (2), subsection (d), and subsection (f), gross income does not include amounts received (whether in a single sum or otherwise) under a life insurance contract, if such amounts are paid by reason of the death of the insured.
(2) Transfer for valuable consideration In the case of a transfer for a valuable consideration, by assignment or otherwise, of a life insurance contract or any interest therein, the amount excluded from gross income by paragraph (1) shall not exceed an amount equal to the sum of the actual value of such consideration and the premiums and other amounts subsequently paid by the transferee. The preceding sentence shall not apply in the case of such a transfer—
(A) if such contract or interest therein has a basis for determining gain or loss in the hands of a transferee determined in whole or in part by reference to such basis of such contract or interest therein in the hands of the transferor, or
(B) if such transfer is to the insured, to a partner of the insured, to a partnership in which the insured is a partner, or to a corporation in which the insured is a shareholder or officer.
(b) Employees’ death benefits
(1) General rule Gross income does not include amounts received (whether in a single sum or otherwise) by the beneficiaries or the estate of an employee, if such amounts are paid by or on behalf of an employer and are paid by reason of the death of the employee.
(2) Special rules for paragraph (1)
(A) $5,000 limitation The aggregate amounts excludable under paragraph (1) with respect to the death of any employee shall not exceed $5,000.
(B) Nonforfeitable rights Paragraph (1) shall not apply to amounts with respect to which the employee possessed, immediately before his death, a nonforfeitable right to receive the amounts while living. This subparagraph shall not apply to a lump sum distribution (as defined in section 402(e)(4))—
(i) by a stock bonus, pension, or profit-sharing trust described in section 401(a) which is exempt from tax under section 501(a),
(ii) under an annuity contract under a plan described in section 403(a), or
(iii) under an annuity contract purchased by an employer which is an organization referred to in section 170(b)(1)(A) (ii) or (vi) or which is a religious organization (other than a trust) and which is exempt from tax under section 501(a), but only with respect to the portion of such total distributions payable which bears the same ratio to the amount of such total distributions payable which is (without regard to this subsection) includible in gross income, as the amounts contributed by the employer for such annuity contract which are excludable from gross income under section 403(b) bear the total amounts contributed by the employer for such annuity contract.
(C) Joint and survivor annuities Paragraph (1) shall not apply to amounts received by a surviving annuitant under a joint and survivor's annuity contract after the first day of the first period for which an amount was received as an annuity by the employee (or would have been received if the employee had lived).
(D) Other annuities In the case of any amount to which section 72 (relating to annuities, etc.) applies, the amount which is excludable under paragraph (1) (as modified by the preceding subparagraphs of this paragraph) shall be determined by reference to the value of such amount as of the day on which the employee died. Any amount so excludable under paragraph (1) shall, for purposes of section 72, be treated as additional consideration paid by the employee. Paragraph (1) shall not apply in the case of an annuity under chapter 73 of title 10 of the United States Code if the member or former member of the uniformed services by reason of whose death such annuity is payable died after attaining retirement age.
(3) Treatment of self-employed individuals For purposes of this subsection—
(A) Self-employed individual not considered employee Except as provided in subparagraph (B), the term “employee” does not include a self-employed individual described in section 401(c)(1).
(B) Special rule for certain distributions In the case of any amount paid or distributed—
(i) by a trust described in section 401(a) which is exempt from tax under section 501(a), or
(ii) under a plan described in section 403(a),
the term “employee” includes a self-employed individual described in section 401(c)(1).
(c) Interest If any amount excluded from gross income by subsection (a) or (b) is held under an agreement to pay interest thereon, the interest payments shall be included in gross income.
(d) Payment of life insurance proceeds at a date later than death
(1) General rule The amounts held by an insurer with respect to any beneficiary shall be prorated (in accordance with such regulations as may be prescribed by the Secretary) over the period or periods with respect to which such payments are to be made. There shall be excluded from the gross income of such beneficiary in the taxable year received any amount determined by such proration. Gross income includes, to the extent not excluded by the preceding sentence, amounts received under agreements to which this subsection applies.
(2) Amount held by an insurer An amount held by an insurer with respect to any beneficiary shall mean an amount to which subsection (a) applies which is—
(A) held by any insurer under an agreement provided for in the life insurance contract, whether as an option or otherwise, to pay such amount on a date or dates later than the death of the insured, and
(B) equal to the value of such agreement to such beneficiary
(i) as of the date of death of the insured (as if any option exercised under the life insurance contract were exercised at such time), and
(ii) as discounted on the basis of the interest rate used by the insurer in calculating payments under the agreement and mortality tables prescribed by the Secretary.
(3) Application of subsection This subsection shall not apply to any amount to which subsection (c) is applicable.
[(e) Repealed. Pub. L. 98–369, div. A, title IV, §421(b)(2), July 18, 1984, 98 Stat. 794]
(f) Proceeds of flexible premium contracts issued before January 1, 1985 payable by reason of death
(1) In general Any amount paid by reason of the death of the insured under a flexible premium life insurance contract issued before January 1, 1985 shall be excluded from gross income only if—
(A) under such contract—
(i) the sum of the premiums paid under such contract does not at any time exceed the guideline premium limitation as of such time, and
(ii) any amount payable by reason of the death of the insured (determined without regard to any qualified additional benefit) is not at any time less than the applicable percentage of the cash value of such contract at such time, or
(B) by the terms of such contract, the cash value of such contract may not at any time exceed the net single premium with respect to the amount payable by reason of the death of the insured (determined without regard to any qualified additional benefit) at such time.
(2) Guideline premium limitation For purposes of this subsection—
(A) Guideline premium limitation The term “guideline premium limitation” means, as of any date, the greater of—
(i) the guideline single premium, or
(ii) the sum of the guideline level premiums to such date.
(B) Guideline single premium The term “guideline single premium” means the premium at issue with respect to future benefits under the contract (without regard to any qualified additional benefit), and with respect to any charges for qualified additional benefits, at the time of a determination under subparagraph (A) or (E) and which is based on—
(i) the mortality and other charges guaranteed under the contract, and
(ii) interest at the greater of an annual effective rate of 6 percent or the minimum rate or rates guaranteed upon issue of the contract.
(C) Guideline level premium The term “guideline level premium” means the level annual amount, payable over the longest period permitted under the contract (but ending not less than 20 years from date of issue or not later than age 95, if earlier), computed on the same basis as the guideline single premium, except that subparagraph (B)(ii) shall be applied by substituting “4 percent” for “6 percent”.
(D) Computational rules In computing the guideline single premium or guideline level premium under subparagraph (B) or (C)—
(i) the excess of the amount payable by reason of the death of the insured (determined without regard to any qualified additional benefit) over the cash value of the contract shall be deemed to be not greater than such excess at the time the contract was issued,
(ii) the maturity date shall be the latest maturity date permitted under the contract, but not less than 20 years after the date of issue or (if earlier) age 95, and
(iii) the amount of any endowment benefit (or sum of endowment benefits) shall be deemed not to exceed the least amount payable by reason of the death of the insured (determined without regard to any qualified additional benefit) at any time under the contract.
(E) Adjustments The guideline single premium and guideline level premium shall be adjusted in the event of a change in the future benefits or any qualified additional benefit under the contract which was not reflected in any guideline single premiums or guideline level premium previously determined.
(3) Other definitions and special rules For purposes of this subsection—
(A) Flexible premium life insurance contract The terms “flexible premium life insurance contract” and “contract” mean a life insurance contract (including any qualified additional benefits) which provides for the payment of one or more premiums which are not fixed by the insurer as to both timing and amount. Such terms do not include that portion of any contract which is treated under State law as providing any annuity benefits other than as a settlement option.
(B) Premiums paid The term “premiums paid” means the premiums paid under the contract less any amounts (other than amounts includible in gross income) to which section 72(e) applies. If, in order to comply with the requirements of paragraph (1)(A), any portion of any premium paid during any contract year is returned by the insurance company (with interest) within 60 days after the end of a contract year—
(i) the amount so returned (excluding interest) shall be deemed to reduce the sum of the premiums paid under the contract during such year, and
(ii) notwithstanding the provisions of section 72(e), the amount of any interest so returned shall be includible in the gross income of the recipient.
(C) Applicable percentage The term “applicable percentage” means—
(i) 140 percent in the case of an insured with an attained age at the beginning of the contract year of 40 or less, and
(ii) in the case of an insured with an attained age of more than 40 as of the beginning of the contract year, 140 percent reduced (but not below 105 percent) by one percent for each year in excess of 40.
(D) Cash value The cash value of any contract shall be determined without regard to any deduction for any surrender charge or policy loan.
(E) Qualified additional benefits The term “qualified additional benefits” means any—
(i) guaranteed insurability,
(ii) accidental death benefit,
(iii) family term coverage, or
(iv) waiver of premium.
(F) Premium payments not disqualifying contract The payment of a premium which would result in the sum of the premiums paid exceeding the guideline premium limitation shall be disregarded for purposes of paragraph (1)(A)(i) if the amount of such premium does not exceed the amount necessary to prevent the termination of the contract without cash value on or before the end of the contract year.
(G) Net single premium In computing the net single premium under paragraph (1)(B)—
(i) the mortality basis shall be that guaranteed under the contract (determined by reference to the most recent mortality table allowed under all State laws on the date of issuance),
(ii) interest shall be based on the greater of—
(I) an annual effective rate of 4 percent (3 percent for contracts issued before July 1, 1983), or
(II) the minimum rate or rates guaranteed upon issue of the contract, and
(iii) the computational rules of paragraph (2)(D) shall apply, except that the maturity date referred to in clause (ii) thereof shall not be earlier than age 95.
(H) Correction of errors If the taxpayer establishes to the satisfaction of the Secretary that—
(i) the requirements described in paragraph (1) for any contract year was not satisfied due to reasonable error, and
(ii) reasonable steps are being taken to remedy the error,
the Secretary may waive the failure to satisfy such requirements.
(I) Regulations The Secretary shall prescribe such regulations as may be necessary or appropriate to carry out the purposes of this subsection.
Source credit, amendments & notes

(Aug. 16, 1954, ch. 736, 68A Stat. 26; Sept. 2, 1958, Pub. L. 85–866, title I, §23(d), 72 Stat. 1622; Oct. 10, 1962, Pub. L. 87–792, §7(c), 76 Stat. 829; Mar. 8, 1966, Pub. L. 89–365, §1(c), 80 Stat. 32; Dec. 30, 1969, Pub. L. 91–172, title I, §101(j)(l), 83 Stat. 526; Sept. 2, 1974, Pub. L. 93–406, title II, §§2005(c)(15), 2007(b)(3), 88 Stat. 992, 994; Oct. 4, 1976, Pub. L. 94–455, title XIX, §§1901(a)(16), 1906(b)(13)(A), 90 Stat. 1765, 1834; Sept. 3, 1982, Pub. L. 97–248, title II, §§239, 266(a), (b), 96 Stat. 514, 547, 550; July 18, 1984, Pub. L. 98–369, div. A, title II, §221(b)(2), title IV, §421(b)(2), title VII, §713(e), 98 Stat. 772, 794, 958; Oct. 22, 1986, Pub. L. 99–514, title X, §1001(a)–(c), 100 Stat. 2387.)

Amendments

1986—Subsec. (d)(1). Pub. L. 99–514, §1001(a), amended second sentence generally, which prior to amendment read as follows: “There shall be excluded from the gross income of such beneficiary in the taxable year received—

“(A) any amount determined by such proration, and

“(B) in the case of the surviving spouse of the insured, that portion of the excess of the amounts received under one or more agreements specified in paragraph (2)(A) (whether or not payment of any part of such amounts is guaranteed by the insurer) over the amount determined in subparagraph (A) of this paragraph which is not greater than $1,000 with respect to any insured.”

Subsec. (d)(2)(B). Pub. L. 99–514, §1001(c)(2), substituted “equal” for “is equal” in introductory provisions.

Subsec. (d)(2)(B)(ii). Pub. L. 99–514, §1001(b), amended cl. (ii) generally. Prior to amendment, cl. (ii) read as follows: “as discounted on the basis of the interest rate and mortality tables used by the insurer in calculating payments under the agreement.”

Subsec. (d)(3), (4). Pub. L. 99–514, §1001(c)(1), redesignated par. (4) as (3), and struck out former par. (3), “Surviving spouse”, which read as follows: “For purposes of this subsection, the term ‘surviving spouse’ means the spouse of the insured as of the date of death, including a spouse legally separated but not under a decree of absolute divorce.”

1984—Subsec. (b)(3)(B). Pub. L. 98–369, §713(e), amended subpar. (B) generally, substituting “certain distributions” for “certain lump sum distributions” in heading, substituting “amount paid or distributed” for “lump sum distribution described in the second sentence of paragraph (2)(B)” in introductory text and adding cls. (i) and (ii).

Subsec. (e). Pub. L. 98–369, §421(b)(2), repealed subsec. (e) relating to payments of alimony or of income of an estate or trust in case of divorce, etc.

Subsec. (f). Pub. L. 98–369, §221(b)(2)(B), inserted “issued before January 1, 1985” in heading.

Subsec. (f)(1). Pub. L. 98–369, §221(b)(2)(A), inserted “issued before January 1, 1985” in introductory text.

1982—Subsec. (a)(1). Pub. L. 97–248, §266(b), substituted “, subsection (d), and subsection (f)” for “and in subsection (d)”.

Subsec. (b)(3). Pub. L. 97–248, §239, amended par. (3) generally, substituting “Treatment of self-employed individuals” for “Self-employed individual not considered an employee” in heading, designating existing provisions as subparagraph (A) and, as so designated, adding heading and exception for subpar. (B), and adding subparagraph (B).

Subsec. (f). Pub. L. 97–248, §266(a), added subsec. (f).

1976—Subsec. (d)(1). Pub. L. 94–455, §1906(b)(13)(A), struck out “or his delegate” after “Secretary”.

Subsec. (f). Pub. L. 94–455, §1901(a)(16), struck out subsec. (f) relating to effective date of section.

1974—Subsec. (b)(2)(B). Pub. L. 93–406, §2005(c)(15), substituted “a lump sum distribution (as defined in section 402(e)(4)” for “total distributions payable (as defined in section 402(a)(3)) which are paid to a distributee within one taxable year of the distributee by reason of the employee's death”.

Subsec. (b)(2)(D). Pub. L. 93–406, §2007(b)(3), substituted “if the member or former member of the uniformed services by reason of whose death such annuity is payable” for “if the individual who made the election under such chapter”.

1969—Subsec. (b)(2)(B)(iii). Pub. L. 91–172 substituted references to section 170(b)(1)(A) (ii) and (vi), and to religious organizations, for references to section 503(b)(1), (2), or (3).

1966—Subsec. (b)(2)(D). Pub. L. 89–365 provided that par. (1) shall not apply in the case of an annuity under chapter 73 of title 10 if the individual who made the election under that chapter died after attaining retirement age.

1962—Subsec. (b)(2)(B)(ii). Pub. L. 87–792, §7(c)(1), substituted “described in section 403(a)” for “which meets the requirements of paragraphs (3), (4), (5), and (6) of section 401(a)”.

Subsec. (b)(3). Pub. L. 87–792, §7(c)(2), added par. (3).

1958—Subsec. (b)(2)(B). Pub. L. 85–866 substituted “This subparagraph shall not apply to total distributions payable (as defined in section 402(a)(3) which are paid to a distributee within one taxable year of the distributee by reason of the employee's death—” for “(other than total distributions payable, as defined in section 402(a)(3), which are paid to distributee, by a stock bonus, pension, or profit-sharing trust described in section 401(a) which is exempt from tax under section 501(a), or under an annuity contract under a plan which meets the requirements of paragraphs (3), (4), (5), and (6) of section 401(a), within one taxable year of the distributee by reason of the employee's death)”, and added cls. (i), (ii), and (iii).

Effective Date of 1986 Amendment

Section 1001(d) of Pub. L. 99–514 provided that: “The amendments made by this section [amending this section] shall apply to amounts received with respect to deaths occurring after the date of the enactment of this section [Oct. 22, 1986] in taxable years ending after such date.”

Effective Date of 1984 Amendment

Amendment by section 221(b)(2) of Pub. L. 98–369 effective Jan. 1, 1984, see section 221(d)(4) of Pub. L. 98–369, set out as an Effective Date note under section 7702 of this title.

Amendment by section 421(b)(2) of Pub. L. 98–369 applicable to transfers after July 18, 1984, in taxable years ending after such date, subject to election to have repeal apply to transfers after 1983 or to transfers pursuant to existing decrees, see section 421(d) of Pub. L. 98–369, set out as an Effective Date note under section 1041 of this title.

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 1982 Amendments

Section 266(c)(1) of Pub. L. 97–248, as amended by Pub. L. 98–369, div. A, title II, §221(b)(1), July 18, 1984, 98 Stat. 772, provided that: “The amendments made by this section [amending this section] shall apply to contracts entered into before January 1, 1985.”

Amendment by section 239 of Pub. L. 97–248 applicable to decedents dying after Dec. 31, 1983, see section 241(b) of Pub. L. 97–248, set out as an Effective Date note under section 416 of this title. Such amendment is applicable, in the case of amounts received under the plan of an S corporation, with respect to decedents dying after Dec. 31, 1982, notwithstanding section 241(b) of Pub. L. 97–248, see section 6(b)(2) of Pub. L. 97–354, Oct. 19, 1982, 96 Stat. 1697, set out as a note under section 1361 of this title.

Effective Date of 1976 Amendment

Amendment by section 1901(a)(16) of Pub. L. 94–455 applicable with respect to 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.

Amendment by section 1906(b)(13)(A) of Pub. L. 94–455 effective Feb. 1, 1977, see section 1906(d)(1) of Pub. L. 94–455, set out as a note under section 6013 of this title.

Effective Date of 1974 Amendment

Amendment by section 2005(c)(15) of Pub. L. 93–406 applicable only with respect to distributions and payments made after Dec. 31, 1973, in taxable years beginning after Dec. 31, 1973, see section 2005(d) of Pub. L. 93–406, set out as a note under section 402 of this title.

Amendment by section 2007(b)(3) of Pub. L. 93–406 applicable to taxable years ending on or after Sept. 21, 1972, with respect to individuals dying on or after Sept. 21, 1972, see section 2007(c) of Pub. L. 93–406, set out as a note under section 122 of this title.

Effective Date of 1969 Amendment

Amendment by Pub. L. 91–172 effective Jan. 1, 1970, see section 101(k)(1) of Pub. L. 91–172, set out as an Effective Date note under section 4940 of this title.

Effective Date of 1966 Amendment

Amendment by Pub. L. 89–365 applicable with respect to individuals making an election under chapter 73 of Title 10 who died after Dec. 31, 1965, see section 1(d) of Pub. L. 89–365, set out as an Effective Date note under section 122 of this title.

Effective Date of 1962 Amendment

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.

Effective Date of 1958 Amendment

Amendment by Pub. L. 85–866 applicable to taxable years beginning after Dec. 31, 1957, see section 23(g) of Pub. L. 85–866, set out as a note under section 403 of this title.

Flexible Premium Contracts Issued During 1984 Which Meet Requirements of Section 7702 Treated as Meeting Requirements of Section 101(f)

Flexible premium contracts issued during 1984 which meet requirements of section 7702 of this title treated as meeting requirements of subsec. (f) of this section, see section 221(b)(3) of Pub. L. 98–369, as added by Pub. L. 99–514, set out as a note under section 7702 of this title.

Special Rules for Contracts Entered Into Before January 1, 1983

Section 266(c)(2), (3) of Pub. L. 97–248, as amended by Pub. L. 97–448, title III, §306(a)(13), Jan. 12, 1983, 96 Stat. 2405; Pub. L. 99–514, §2, Oct. 22, 1986, 100 Stat. 2095, provided that:

“(2) Special rule for contracts entered into before january 1, 1983.—Any contract entered into before January 1, 1983, which meets the requirements of section 101(f) of the Internal Revenue Code of 1986 [formerly I.R.C. 1954] on the date which is 1 year after the date of the enactment of this Act [Sept. 3, 1982] shall be treated as meeting the requirements of such section for any period before the date on which such contract meets such requirements. Any death benefits paid under a flexible premium life insurance contract (within the meaning of section 101(f)(3)(A) of such Code) before the date which is 1 year after such date of enactment [Sept. 3, 1982] shall be excluded from gross income.

“(3) Special rule for certain contracts.—Any contract entered into before January 1, 1983, shall be treated as meeting the requirements of subparagraph (A) of section 101(f)(1) of such Code if such contract would meet such requirements if section 101(f)(2)(C) of such Code were applied by substituting ‘3 percent’ for ‘4 percent’.”

Cross References

Basis rules of general application, see section 1011 et seq. of this title.

Credit for the elderly, prohibition against reduction for exclusion from gross income of life insurance proceeds, see section 22 of this title.

Employee defined, see section 7701 of this title.

Rules and regulations, see section 7805 of this title.

I.R.C. § 101 — Certain death benefits · USC 1994 ed., current through 1995-01-04 · https://pensionresource.website/EAMain?content=EAMain.Law&id=irc-101&asof=1973-06-26 · printed Oct 16, 2026
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  • (a) Proceeds of life insurance contracts payable by reason of d…
  • (b) Employees’ death benefits
  • (c) Interest
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  • 77 FR 66915 Nov 8, 2012 — Amendment of Prohibited Payment Option Under Single-Employer Defined Benefit Plan of Plan Sponsor in Bankruptcy
  • 77 FR 8725 Feb 15, 2012 — Group Health Plans and Health Insurance Issuers Relating to Coverage of Preventive Services Under the Patient Protection and Affordable Care Act (g)
  • 77 FR 8668 Feb 14, 2012 — Summary of Benefits and Coverage and Uniform Glossary (g)
  • 76 FR 46621 Aug 3, 2011 — Group Health Plans and Health Insurance Issuers Relating to Coverage of Preventive Services Under the Patient Protection and Affordable Care Act (g)
  • 76 FR 37208 Jun 24, 2011 — Group Health Plans and Health Insurance Issuers: Rules Relating to Internal Claims and Appeals and External Review Processes (g)
  • 75 FR 70114 Nov 17, 2010 — Amendment to the Interim Final Rules for Group Health Plans and Health Insurance Coverage Relating to Status as a Grandfathered Health Plan Under the Patient P… (g)
  • 75 FR 64123 Oct 19, 2010 — Hybrid Retirement Plans
  • 75 FR 43330 Jul 23, 2010 — Interim Final Rules for Group Health Plans and Health Insurance Issuers Relating to Internal Claims and Appeals and External Review Processes Under the Patient… (g)
  • 75 FR 41726 Jul 19, 2010 — Interim Final Rules for Group Health Plans and Health Insurance Issuers Relating to Coverage of Preventive Services Under the Patient Protection and Affordable… (g)
  • 75 FR 37188 Jun 28, 2010 — Patient Protection and Affordable Care Act: Preexisting Condition Exclusions, Lifetime and Annual Limits, Rescissions, and Patient Protections (g)
  • 75 FR 34538 Jun 17, 2010 — Interim Final Rules for Group Health Plans and Health Insurance Coverage Relating to Status as a Grandfathered Health Plan Under the Patient Protection and Aff… (g)
  • 75 FR 27122 May 13, 2010 — Interim Final Rules for Group Health Plans and Health Insurance Issuers Relating to Dependent Coverage of Children to Age 26 Under the Patient Protection and A… (g)
  • 75 FR 5410 Feb 2, 2010 — Interim Final Rules Under the Paul Wellstone and Pete Domenici Mental Health Parity and Addiction Equity Act of 2008 (g)
Notices
  • 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… (g)(3)(g)(3)(D)(g)(4)(B)
  • 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… (g)
  • Notice 2024-2Modified Jan 8, 2024 — Miscellaneous Changes Under the SECURE 2.0 Act of 2022 (g)(4)(A)(g)(4)(D)
    Modified by Notice 2026-33
  • 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
  • Notice 2021-3 Jan 11, 2021 — Extension of Temporary Relief from the Physical Presence Requirement for Spousal Consents Under Qualified Retirement Plans (g)
  • Notice 2020-61 Aug 24, 2020 — Special Funding and Benefit Limitation Rules for Single-Employer Defined Benefit Pension Plans under the CARES Act
  • Notice 2017-49 Oct 2, 2017 — This notice provides relief in connection with certain employee benefit plans because of damage caused by Hurricanes Harvey and Irma. The relief provided by th… (j)(1)
  • Notice 2015-58 Sep 14, 2015 — This notice provides guidance on certain issues relating to the application of the Cooperative and Small Employer Charity Pension Flexibility Act, Pub. L. No. …
  • Notice 2014-53 Oct 20, 2014 — This notice provides guidance on the changes to the funding stabilization rules for single-employer pension plans under the Internal Revenue Code (Code) and th…
  • Notice 2012-61 Oct 15, 2012 — This notice provides guidance on the special rules relating to pension funding stabilization for single employer defined benefit pension plans under amendments…
  • Notice 2012-46 Jul 23, 2012 — This notice provides guidance in the form of questions and answers with respect to the notice requirements of section 101(j) of the Employee Retirement Income … (c)(1)(A)(ii)(j)
  • Notice 2011-96Modified Dec 27, 2011 — This notice provides a sample plan amendment that plan sponsors may adopt to satisfy section 436 of the Code regarding limitations on the accrual and payment o… (c)(2)(c)(2)(F)
    Modified by Notice 2012-70
  • Notice 2011-3 Jan 10, 2011 — Special rules relating to funding relief for single-employer pension plans under PRA 2010. This notice provides guidance on the special rules relating to fundi…
  • Notice 2010-83 Dec 20, 2010 — Funding relief for multiemployer defined benefit plans under PRA 2010. This notice provides guidance in the form of questions and answers for sponsors of multi…
  • Notice 2010-55 Aug 16, 2010 — This notice provides guidance on filing Form 5500 and Schedule SB for single-employer defined benefit plans for plan sponsors who are considering use of the sp…
  • Notice 2010-56 Aug 16, 2010 — This notice provides guidance on filing Form 5500 and Schedule MB for multiemployer defined benefit plans for plan sponsors who are considering use of the spec…
  • Notice 2009-92 Dec 28, 2009 — This notice provides that a delay or acceleration of the payment of nonqualified deferred compensation in order to comply with an advisory opinion issued by th… (a)(c)
  • Notice 2009-98 Dec 28, 2009 — Retirement plans; qualification, list of changes. This notice sets forth a list of changes referred to in Rev. Proc. 2007-44, 2007-2 C.B. 54, pertaining to the… (b)(4)
  • 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… (f)
  • Notice 2009-22 Apr 6, 2009 — Asset valuation under section 430(g)(3)(B) as amended by WRERA. This notice provides interim rules regarding asset valuation methods that are permitted to be u…
  • Notice 2008-108 Dec 15, 2008 — Retirement plans; qualification, list of changes. This notice sets forth a list of changes referred to in Rev. Proc. 2007-44, 2007-2 C.B. 54, pertaining to the… (b)(4)
  • Notice 2008-94 Nov 3, 2008 — This notice provides guidance on certain executive compensation provisions of the Emergency Economic Stabilization Act of 2008 (EESA). Section 302 of EESA adde… (a)
  • Notice 2008-87 Oct 20, 2008 — This notice provides relief for funding deadlines and other requirements for plans in certain counties affected by Hurricane Ike. Relief is provided pursuant t… (j)(1)
  • Notice 2007-94 Dec 17, 2007 — Retirement plans; qualification, list of changes. This notice sets forth a list of changes referred to in Rev. Proc. 2007-44, 2007-28 I.R.B. 54, pertaining to … (b)(4)
  • Notice 2007-6 Jan 16, 2007 — Cash balance defined benefit pension plans; transition rules; request for comments. This notice announces that the Service is beginning to process determinatio…
  • 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… (b)(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… (m)
    Modified by Notice 2008-7
  • 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… (b)(4)
  • 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… (c)
  • Notice 2005-40 May 23, 2005 — Election to defer a net experience loss; notice to Pension Benefit Guaranty Corporation; notice to plan participants and beneficiaries; notice to employers; no…
  • Notice 2004-78 Nov 29, 2004 — Actuarial assumptions; distributions under section 101 of Pension Funding Equity Act of 2004. This notice provides guidance in question and answer format on th… (b)(4)(c)(c)(1)(d)(3)
  • Notice 2004-59 Sep 7, 2004 — Alternative deficit reduction election; amendment following election. This notice provides guidance on the restrictions that are placed on plan amendments foll…
Proposed Rules
  • 91 FR 27140Proposed May 13, 2026 — Excepted Fertility Benefits Comments due Jul 13, 2026 (g)
  • 90 FR 60432Proposed Dec 23, 2025 — Transparency in Coverage Comments due Feb 23, 2026 (g)
  • 90 FR 3092Proposed Jan 14, 2025 — Automatic Enrollment Requirements Under Section 414A Comments due Mar 17, 2025
  • 89 FR 85750Proposed Oct 28, 2024 — Enhancing Coverage of Preventive Services Under the Affordable Care Act Comments due Dec 27, 2024 (g)
  • 88 FR 75744Proposed Nov 3, 2023 — Federal Independent Dispute Resolution Operations Comments due Jan 2, 2024 (g)
  • 88 FR 72409Proposed Oct 20, 2023 — Plan-Specific Substitute Mortality Tables for Determining Present Value
  • 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 (g)
  • 88 FR 51552Proposed Aug 3, 2023 — Requirements Related to the Mental Health Parity and Addiction Equity Act Comments due Oct 2, 2023 (g)
  • 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 (g)
  • 88 FR 41047Proposed Jun 23, 2023 — Corporate Bond Yield Curve for Determining Present Value Comments due Aug 22, 2023
  • 88 FR 7236Proposed Feb 2, 2023 — Coverage of Certain Preventive Services Under the Affordable Care Act Comments due Apr 3, 2023 (g)
  • 87 FR 25161Proposed Apr 28, 2022 — Mortality Tables for Determining Present Value Under Defined Benefit Pension Plans Comments due Jun 9, 2022
  • REG-121508-18Proposed Apr 11, 2022 — Notice of Proposed Rulemaking (a)
  • 86 FR 51730Proposed Sep 16, 2021 — Requirements Related to Air Ambulance Services, Agent and Broker Disclosures, and Provider Enforcement Comments due Oct 18, 2021 (g)
  • 85 FR 42782Proposed Jul 15, 2020 — Grandfathered Group Health Plans and Grandfathered Group Health Insurance Coverage Comments due Aug 14, 2020 (g)
  • 84 FR 65464Proposed Nov 27, 2019 — Transparency in Coverage Comments due Jan 14, 2020 (g)
  • 83 FR 54420Proposed Oct 29, 2018 — Health Reimbursement Arrangements and Other Account-Based Group Health Plans Comments due Dec 28, 2018 (g)
  • 83 FR 7437Proposed Feb 21, 2018 — Short-Term, Limited-Duration Insurance Comments due Apr 23, 2018 (g)
  • 81 FR 95911Proposed Dec 29, 2016 — Mortality Tables for Determining Present Value Under Defined Benefit Pension Plans
  • 81 FR 85190Proposed Nov 25, 2016 — Update to Minimum Present Value Requirements for Defined Benefit Plan Distributions Comments due Feb 23, 2017
  • 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 (g)
  • 81 FR 7253Proposed Feb 11, 2016 — Additional Limitation on Suspension of Benefits Applicable to Certain Pension Plans Under the Multiemployer Pension Reform Act of 2014 Comments due Mar 15, 2016
  • 81 FR 4599Proposed Jan 27, 2016 — Applicability of Normal Retirement Age Regulations to Governmental Pension Plans
  • 80 FR 8578Proposed Feb 18, 2015 — Request for Information on Suspensions of Benefits Under the Multiemployer Pension Reform Act of 2014 Comments due Apr 6, 2015
  • 79 FR 78578Proposed Dec 30, 2014 — Summary of Benefits and Coverage and Uniform Glossary Comments due Mar 2, 2015 (g)
  • 79 FR 76931Proposed Dec 23, 2014 — Amendments to Excepted Benefits Comments due Jan 22, 2015 (g)
  • 79 FR 56305Proposed Sep 19, 2014 — Transitional Amendments To Satisfy the Market Rate of Return Rules for Hybrid Retirement Plans Comments due Dec 18, 2014
  • 79 FR 51118Proposed Aug 27, 2014 — Coverage of Certain Preventive Services Under the Affordable Care Act Comments due Oct 21, 2014 (g)
  • 79 FR 10320Proposed Feb 24, 2014 — Ninety-Day Waiting Period Limitation Comments due Apr 25, 2014 (g)
  • 78 FR 77632Proposed Dec 24, 2013 — Amendments to Excepted Benefits Comments due Feb 24, 2014 (g)
  • 78 FR 17313Proposed Mar 21, 2013 — Ninety-Day Waiting Period Limitation and Technical Amendments to Certain Health Coverage Requirements Under the Affordable Care Act Comments due May 20, 2013 (g)
  • 78 FR 8456Proposed Feb 6, 2013 — Coverage of Certain Preventive Services Under the Affordable Care Act Comments due Apr 8, 2013 (g)
  • 77 FR 70620Proposed Nov 26, 2012 — Incentives for Nondiscriminatory Wellness Programs in Group Health Plans Comments due Jan 25, 2013 (a)(g)
  • 77 FR 37349Proposed Jun 21, 2012 — Amendment of Prohibited Payment Option Under Single-Employer Defined Benefit Plan of Plan Sponsor in Bankruptcy Comments due Aug 20, 2012
  • 76 FR 52442Proposed Aug 22, 2011 — Summary of Benefits and Coverage and the Uniform Glossary Comments due Oct 21, 2011 (g)
  • 75 FR 64197Proposed Oct 19, 2010 — Additional Rules Regarding Hybrid Retirement Plans Comments due Jan 12, 2011
  • REG-107318-08Proposed Nov 10, 2008 — Proposed regulations provide that the notice required under section 411(a)(11) of the Code to be provided to a participant of his or her right, if any, to defe…
  • REG-100464-08Proposed Aug 11, 2008 — Proposed regulations under section 411(b)(1) of the Code provide guidance on the application of the accrual rule for defined benefit plans under section 411(b)…
  • REG-110136-07Proposed Apr 28, 2008 — Proposed regulations under section 4980F of the Code provide guidance relating to a plan amendment that is permitted to be effective before the plan amendment’… (a)
  • REG-151135-07Proposed Apr 21, 2008 — Proposed regulations under section 432 of the Code provide additional rules for certain multiemployer defined benefit plans that are in effect on July 16, 2006…
  • REG-104946-07Proposed Mar 17, 2008 — Proposed regulations provide guidance under sections 411(a)(13) and 411(b)(5) of the Code, which were added by the Pension Protection Act of 2006. Section 411(…
  • 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…
  • REG-139236-07Proposed Mar 3, 2008 — Proposed regulations under section 430 of the Code provide guidance on the valuation of plan assets and the determination of benefit liabilities for purposes o…
  • REG-113891-07Proposed Oct 15, 2007 — Part IV. Items of General Interest
  • REG-143601-06Proposed Jun 11, 2007 — Proposed regulations under section 430 of the Code provide generally applicable mortality tables to be used in determining present value or making any computat…
  • REG-124988-05Proposed Dec 19, 2005 — Proposed regulations under section 412 of the Code provide guidance regarding mortality tables to be used in determining the current liability of a qualified d…
  • REG-156518-04Proposed Sep 19, 2005 — Proposed regulations under section 411(d)(6) of the Code provide guidance relating to the anti-cutback rules. A public hearing is scheduled for December 6, 200…
  • 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)(b)(1)(b)(2)(c)(g)(i)(2)(D)
  • REG-152914-04Proposed Feb 28, 2005 — Proposed regulations under section 417 of the Code would revise final regulations (T.D. 9099, 2004-2 I.R.B. 255) under section 417(a)(3) concerning content req…
  • REG-128309-03Proposed Apr 19, 2004 — Proposed regulations under section 411(d)(6) of the Code provide guidance on the conditions under which a plan amendment may eliminate or reduce an early retir…
  • REG-126967-03Proposed Mar 8, 2004 — Proposed regulations under section 402 of the Code provide rules regarding the amount includible in a participant's income when a life insurance contract is di… (a)
  • REG-112039-03Proposed Sep 2, 2003 — Proposed regulations under section 411 of the Code amend section 1.411(d)-4, of the regulations to reflect the addition of section 411(d)(6)(E) by the Economic…
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. 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 …
  • Rev. Proc. 2014-4 Jan 2, 2014 — Rulings and information letters; issuance procedures. Revised procedures are provided for furnishing ruling letters, information letters, etc., on matters rela… (d)
  • Rev. Proc. 2013-4Modified Jan 2, 2013 — Rulings and information letters; issuance procedures. Revised procedures are provided for furnishing ruling letters, information letters, etc., on matters rela… (d)
    Modified by Rev. Proc. 2013-22
  • 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… (k)
  • Rev. Proc. 2006-3 Jan 3, 2006 — Areas in which rulings will not be issued (domestic areas). This procedure provides a revised list of those provisions of the Code under the jurisdiction of th… (a)
  • Rev. Proc. 2005-3 Jan 3, 2005 — Areas in which rulings will not be issued (domestic areas). This procedure provides a revised list of those provisions of the Code under the jurisdiction of th… (a)
Treasury Decisions
  • T.D. 10005 Aug 19, 2024 — These regulations update the requirements that a plan sponsor of a single-employer defined benefit plan must meet to obtain IRS approval to use mortality table…
  • 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…
  • T.D. 9986 Jan 29, 2024 — These regulations specify the methodology for constructing the corporate bond yield curve that is used to derive the interest rates used in calculating present…
  • 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 … (g)
  • 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…
  • T.D. 9767 May 23, 2016 — Final regulations providing guidance under section 432(e)(9)(D)(vii) on an additional limitation on a benefit suspension with respect to certain multiemployer …
  • T.D. 9732 Sep 28, 2015 — These final regulations provide guidance on the determination of minimum required contributions for single-employer defined benefit pension plans and also cont… (b)(2)(G)(iii)(d)
  • T.D. 9601 Mar 4, 2013 — Final regulations under section 411(d)(6) of the Code provide guidance under the anti-cutback rules, which generally prohibit plan amendments eliminating or re…
  • 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.… (b)(4)(c)
  • 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)(b)(c)(c)(6)(e)(g)
  • T.D. 9219 Sep 19, 2005 — Final regulations under section 411(d)(6) of the Code provide guidance relating to the anti-cutback rules and the notification requirements under section 4980F.
  • T.D. 9166 Feb 22, 2005 — Final regulations under section 9801 of the Code provide guidance on the Health Insurance Portability and Accountability Act of 1996 (HIPAA) portability requir… (g)
  • T.D. 9075 Sep 29, 2003 — Final regulations under section 457 of the Code provide guidance on eligible section 457 deferred compensation plans of state and local governmental employers …
Announcements
  • Ann. 2011-78 Dec 19, 2011 — This announcement describes rules that the Treasury Department and the IRS are considering proposing relating to the determination of whether a plan is a gover… (h)(1)(A)
  • Ann. 2005-33 May 9, 2005 — This document contains corrections to final regulations (T.D. 9166, 2005-8 I.R.B. 558) under section 9801 of the Code governing portability requirements for gr… (g)
  • Ann. 2004-43Modified May 24, 2004 — Alternative deficit reduction election; notice to Pension Benefit Guaranty Corporation (PBGC) and plan participants and beneficiaries. This announcement descri…
    Modified by Notice 2006-105
Tax Court (32) · DOL/Federal (0)
U.S. Tax Court (32)
Rulings that address this provision
Also cite this provision (24)
Private Letter Rulings (11)
Private Letter Rulings (11)
Rulings primarily about this provision
  • 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)(1) (d)
  • 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)(1) (d)
  • PLR 200814005 Apr 4, 2008 — Investment in Contract UIL 72.02-00 (f)
  • PLR 200208017 Feb 22, 2002 — Taxation of Employee Annuities (Taxable v. Not Taxable) UIL 403.00-00 (f)
Also cite this provision (7)
  • PLR 201617004 Apr 22, 2016 — Amounts Not Receivable as Annuities UIL 72.07-00, 72.19-00, 72.22-00 (f)
  • PLR 201443015 Oct 24, 2014 — Included vs. Not Included in Gross Income UIL 72.00-00 (f) (j)
  • PLR 201322035 May 31, 2013 — Included vs. Not Included in Gross Income UIL 72.00-00 (f)
  • PLR 200905016 Jan 30, 2009 — Year of Deduction UIL 404.11-00 (b)
  • PLR 200210025 Mar 8, 2002 — Qualified Asset Account; Limitations on Additions to Account (See Also 419.00-00|et. seq.) UIL 419A.00-00 (a)
  • PLR 199941023 Oct 15, 1999 — Taxation of Employee Annuities (Taxable v. Not Taxable) UIL 403.00-00 (f)
  • PLR 199916023 Apr 23, 1999 — Taxation of Employee Annuities (Taxable v. Not Taxable) UIL 403.00-00 (f)

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.

EffectiveThroughSourceAmended by
Jan 4, 1995Jan 5, 1997USC 1994 ed., current through 1995-01-04 run 49Pub. L. 99-514View
Jan 6, 1997Jan 25, 1998USC 1996 ed., current through 1997-01-06 run 60Pub. L. 104-191View · Redline (sign in)
Jan 26, 1998Jan 21, 2002USC 1997 ed., current through 1998-01-26 run 64Pub. L. 105-34View · Redline (sign in)
Jan 22, 2002Jan 18, 2004USC 2001 ed., current through 2002-01-22 run 80Pub. L. 107-134View · Redline (sign in)
Jan 19, 2004Jan 2, 2007USC 2003 ed., current through 2004-01-19 run 88Pub. L. 108-121View · Redline (sign in)
Jan 3, 2007Jan 14, 2013USC 2006 ed., current through 2007-01-03 run 100Pub. L. 109-280View · Redline (sign in)
Jan 15, 2013Jan 11, 2018USC 2013 ed., current through 2014-01-16 run 13Pub. L. 112-239View · Redline (sign in)
Jan 12, 2018currentUSC 2024 ed., current through 2025-01-06 run 1Pub. L. 115-97View · Redline (sign in)
Provision-level history (blame)