I.R.C. § 402

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Taxability of beneficiary of employees' trust

USC 1994 ed., current through 1995-01-04 · superseded Jan 6, 1997 · last amended by Pub.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

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(a) Taxability of beneficiary of exempt trust Except as otherwise provided in this section, any amount actually distributed to any distributee by any employees’ trust described in section 401(a) which is exempt from tax under section 501(a) shall be taxable to the distributee, in the taxable year of the distributee in which distributed, under section 72 (relating to annuities).

(b) Taxability of beneficiary of nonexempt trust

(1) Contributions Contributions to an employees’ trust made by an employer during a taxable year of the employer which ends with or within a taxable year of the trust for which the trust is not exempt from tax under section 501(a) shall be included in the gross income of the employee in accordance with section 83 (relating to property transferred in connection with performance of services), except that the value of the employee's interest in the trust shall be substituted for the fair market value of the property for purposes of applying such section.

(2) Distributions The amount actually distributed or made available to any distributee by any trust described in paragraph (1) shall be taxable to the distributee, in the taxable year in which so distributed or made available, under section 72 (relating to annuities), except that distributions of income of such trust before the annuity starting date (as defined in section 72(c)(4)) shall be included in the gross income of the employee without regard to section 72(e)(5) (relating to amounts not received as annuities).

(3) Grantor trusts A beneficiary of any trust described in paragraph (1) shall not be considered the owner of any portion of such trust under subpart E of part I of subchapter J (relating to grantors and others treated as substantial owners).

(4) Failure to meet requirements of section 410(b)

(A) Highly compensated employees If 1 of the reasons a trust is not exempt from tax under section 501(a) is the failure of the plan of which it is a part to meet the requirements of section 401(a)(26) or 410(b), then a highly compensated employee shall, in lieu of the amount determined under paragraph (1) or (2) include in gross income for the taxable year with or within which the taxable year of the trust ends an amount equal to the vested accrued benefit of such employee (other than the employee's investment in the contract) as of the close of such taxable year of the trust.

(B) Failure to meet coverage tests If a trust is not exempt from tax under section 501(a) for any taxable year solely because such trust is part of a plan which fails to meet the requirements of section 401(a)(26) or 410(b), paragraphs (1) and (2) shall not apply by reason of such failure to any employee who was not a highly compensated employee during—

(i) such taxable year, or

(ii) any preceding period for which service was creditable to such employee under the plan.

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

(1) Exclusion from income If—

(A) any portion of the balance to the credit of an employee in a qualified trust is paid to the employee in an eligible rollover distribution,

(B) the distributee transfers any portion of the property received in such distribution to an eligible retirement plan, and

(C) in the case of a distribution of property other than money, the amount so transferred consists of the property distributed,

then such distribution (to the extent so transferred) shall not be includible in gross income for the taxable year in which paid.

(2) Maximum amount which may be rolled over In the case of any eligible rollover distribution, the maximum amount transferred to which paragraph (1) applies shall not exceed the portion of such distribution which is includible in gross income (determined without regard to paragraph (1)).

(3) Transfer must be made within 60 days of receipt Paragraph (1) shall not apply to any transfer of a distribution made after the 60th day following the day on which the distributee received the property distributed.

(4) Eligible rollover distribution For purposes of this subsection, the term “eligible rollover distribution” means any distribution to an employee of all or any portion of the balance to the credit of the employee in a qualified trust; except that such term shall not include—

(A) any distribution which is one of a series of substantially equal periodic payments (not less frequently than annually) made—

(i) for the life (or life expectancy) of the employee or the joint lives (or joint life expectancies) of the employee and the employee's designated beneficiary, or

(ii) for a specified period of 10 years or more, and

(B) any distribution to the extent such distribution is required under section 401(a)(9).

(5) Transfer treated as rollover contribution under section 408 For purposes of this title, a transfer to an eligible retirement plan described in clause (i) or (ii) of paragraph (8)(B) resulting in any portion of a distribution being excluded from gross income under paragraph (1) shall be treated as a rollover contribution described in section 408(d)(3).

(6) Sales of distributed property For purposes of this subsection—

(A) Transfer of proceeds from sale of distributed property treated as transfer of distributed property The transfer of an amount equal to any portion of the proceeds from the sale of property received in the distribution shall be treated as the transfer of property received in the distribution.

(B) Proceeds attributable to increase in value The excess of fair market value of property on sale over its fair market value on distribution shall be treated as property received in the distribution.

(C) Designation where amount of distribution exceeds rollover contribution In any case where part or all of the distribution consists of property other than money—

(i) the portion of the money or other property which is to be treated as attributable to amounts not included in gross income, and

(ii) the portion of the money or other property which is to be treated as included in the rollover contribution,

shall be determined on a ratable basis unless the taxpayer designates otherwise. Any designation under this subparagraph for a taxable year shall be made not later than the time prescribed by law for filing the return for such taxable year (including extensions thereof). Any such designation, once made, shall be irrevocable.

(D) Nonrecognition of gain or loss No gain or loss shall be recognized on any sale described in subparagraph (A) to the extent that an amount equal to the proceeds is transferred pursuant to paragraph (1).

(7) Special rule for frozen deposits

(A) In general The 60-day period described in paragraph (3) shall not—

(i) include any period during which the amount transferred to the employee is a frozen deposit, or

(ii) end earlier than 10 days after such amount ceases to be a frozen deposit.

(B) Frozen deposits For purposes of this subparagraph, the term “frozen deposit” means any deposit which may not be withdrawn because of—

(i) the bankruptcy or insolvency of any financial institution, or

(ii) any requirement imposed by the State in which such institution is located by reason of the bankruptcy or insolvency (or threat thereof) of 1 or more financial institutions in such State.

A deposit shall not be treated as a frozen deposit unless on at least 1 day during the 60-day period described in paragraph (3) (without regard to this paragraph) such deposit is described in the preceding sentence.

(8) Definitions For purposes of this subsection—

(A) Qualified trust The term “qualified trust” means an employees’ trust described in section 401(a) which is exempt from tax under section 501(a).

(B) Eligible retirement plan The term “eligible retirement plan” means—

(i) an individual retirement account described in section 408(a),

(ii) an individual retirement annuity described in section 408(b) (other than an endowment contract),

(iii) a qualified trust, and

(iv) an annuity plan described in section 403(a).

(9) Rollover where spouse receives distribution after death of employee If any distribution attributable to an employee is paid to the spouse of the employee after the employee's death, the preceding provisions of this subsection shall apply to such distribution in the same manner as if the spouse were the employee; except that a trust or plan described in clause (iii) or (iv) of paragraph (8)(B) shall not be treated as an eligible retirement plan with respect to such distribution.

(10) Denial of averaging for subsequent distributions If paragraph (1) applies to any distribution paid to any employee, paragraphs (1) and (3) of subsection (d) shall not apply to any distribution (paid after such distribution) of the balance to the credit of the employee under the plan under which the preceding distribution was made (or under any other plan which, under subsection (d)(4)(C), would be aggregated with such plan).

(d) Tax on lump sum distributions

(1) Imposition of separate tax on lump sum distributions

(A) Separate tax There is hereby imposed a tax (in the amount determined under subparagraph (B)) on a lump sum distribution.

(B) Amount of tax The amount of tax imposed by subparagraph (A) for any taxable year is an amount equal to 5 times the tax which would be imposed by subsection (c) of section 1 if the recipient were an individual referred to in such subsection and the taxable income were an amount equal to 1/5 of the excess of—

(i) the total taxable amount of the lump sum distribution for the taxable year, over

(ii) the minimum distribution allowance.

(C) Minimum distribution allowance For purposes of this paragraph, the minimum distribution allowance for any taxable year is an amount equal to—

(i) the lesser of $10,000 or one-half of the total taxable amount of the lump sum distribution for the taxable year, reduced (but not below zero) by

(ii) 20 percent of the amount (if any) by which such total taxable amount exceeds $20,000.

(D) Liability for tax The recipient shall be liable for the tax imposed by this paragraph.

(2) Distributions of annuity contracts

(A) In general In the case of any recipient of a lump sum distribution for any taxable year, if the distribution (or any part thereof) is an annuity contract, the total taxable amount of the distribution shall be aggregated for purposes of computing the tax imposed by paragraph (1)(A), except that the amount of tax so computed shall be reduced (but not below zero) by that portion of the tax on the aggregate total taxable amount which is attributable to annuity contracts.

(B) Beneficiaries For purposes of this paragraph, a beneficiary of a trust to which a lump sum distribution is made shall be treated as the recipient of such distribution if the beneficiary is an employee (including an employee within the meaning of section 401(c)(1)) with respect to the plan under which the distribution is made or if the beneficiary is treated as the owner of such trust for purposes of subpart E of part I of subchapter J.

(C) Annuity contracts For purposes of this paragraph, in the case of the distribution of an annuity contract, the taxable amount of such distribution shall be deemed to be the current actuarial value of the contract, determined on the date of such distribution.

(D) Trusts In the case of a lump sum distribution with respect to any individual which is made only to 2 or more trusts, the tax imposed by paragraph (1)(A) shall be computed as if such distribution was made to a single trust, but the liability for such tax shall be apportioned among such trusts according to the relative amounts received by each.

(E) Regulations The Secretary shall prescribe such regulations as may be necessary to carry out the purposes of this paragraph.

(3) Allowance of deduction The total taxable amount of a lump sum distribution for any taxable year shall be allowed as a deduction from gross income for such taxable year, but only to the extent included in the taxpayer's gross income for such taxable year.

(4) Definitions and special rules

(A) Lump sum distribution For purposes of this section and section 403, the term “lump sum distribution” means the distribution or payment within 1 taxable year of the recipient of the balance to the credit of an employee which becomes payable to the recipient—

(i) on account of the employee's death,

(ii) after the employee attains age 591/2,

(iii) on account of the employee's separation from the service, or

(iv) after the employee has become disabled (within the meaning of section 72(m)(7)),

from a trust which forms a part of a plan described in section 401(a) and which is exempt from tax under section 501 or from a plan described in section 403(a). Clause (iii) of this subparagraph shall be applied only with respect to an individual who is an employee without regard to section 401(c)(1), and clause (iv) shall be applied only with respect to an employee within the meaning of section 401(c)(1). A distribution of an annuity contract from a trust or annuity plan referred to in the first sentence of this subparagraph shall be treated as a lump sum distribution. For purposes of this subparagraph, a distribution to 2 or more trusts shall be treated as a distribution to 1 recipient. For purposes of this subsection, the balance to the credit of the employee does not include the accumulated deductible employee contributions under the plan (within the meaning of section 72(o)(5)).

(B) Averaging to apply to 1 lump sum distribution after age 591/2 Paragraph (1) shall apply to a lump sum distribution with respect to an employee under subparagraph (A) only if—

(i) such amount is received on or after the date on which the employee has attained age 591/2, and

(ii) the taxpayer elects for the taxable year to have all such amounts received during such taxable year so treated.

Not more than 1 election may be made under this subparagraph by any taxpayer with respect to any employee. No election may be made under this subparagraph by any taxpayer other than an individual, an estate, or a trust. In the case of a lump sum distribution made with respect to an employee to 2 or more trusts, the election under this subparagraph shall be made by the personal representative of the taxpayer.

(C) Aggregation of certain trusts and plans For purposes of determining the balance to the credit of an employee under subparagraph (A)—

(i) all trusts which are part of a plan shall be treated as a single trust, all pension plans maintained by the employer shall be treated as a single plan, all profit-sharing plans maintained by the employer shall be treated as a single plan, and all stock bonus plans maintained by the employer shall be treated as a single plan, and

(ii) trusts which are not qualified trusts under section 401(a) and annuity contracts which do not satisfy the requirements of section 404(a)(2) shall not be taken into account.

(D) Total taxable amount For purposes of this section and section 403, the term “total taxable amount” means, with respect to a lump sum distribution, the amount of such distribution which exceeds the sum of—

(i) the amounts considered contributed by the employee (determined by applying section 72(f)), reduced by any amounts previously distributed which were not includible in gross income, and

(ii) the net unrealized appreciation attributable to that part of the distribution which consists of the securities of the employer corporation so distributed.

(E) Community property laws The provisions of this subsection, other than paragraph (3), shall be applied without regard to community property laws.

(F) Minimum period of service For purposes of this subsection, no amount distributed to an employee from or under a plan may be treated as a lump sum distribution under subparagraph (A) unless the employee has been a participant in the plan for 5 or more taxable years before the taxable year in which such amounts are distributed.

(G) Amounts subject to penalty This subsection shall not apply to amounts described in subparagraph (A) of section 72(m)(5) to the extent that section 72(m)(5) applies to such amounts.

(H) Balance to credit of employee not to include amounts payable under qualified domestic relations order For purposes of this subsection, the balance to the credit of an employee shall not include any amount payable to an alternate payee under a qualified domestic relations order (within the meaning of section 414(p)).

(I) Transfers to cost-of-living arrangement not treated as distribution For purposes of this subsection, the balance to the credit of an employee under a defined contribution plan shall not include any amount transferred from such defined contribution plan to a qualified cost-of-living arrangement (within the meaning of section 415(k)(2)) under a defined benefit plan.

(J) Lump sum distributions of alternate payees If any distribution or payment of the balance to the credit of an employee would be treated as a lump sum distribution, then, for purposes of this subsection, the payment under a qualified domestic relations order (within the meaning of section 414(p)) of the balance to the credit of an alternate payee who is the spouse or former spouse of the employee shall be treated as a lump sum distribution. For purposes of this subparagraph, the balance to the credit of the alternate payee shall not include any amount payable to the employee.

(K) Treatment of portion not rolled over If any portion of a lump sum distribution is transferred in a transfer to which subsection (c) applies, paragraphs (1) and (3) shall not apply with respect to the distribution.

(L) Securities For purposes of this subsection, the terms “securities” and “securities of the employer corporation” have the respective meanings provided by subsection (e)(4)(E).

(5) Special rule where portions of lump sum distribution attributable to rollover of bond purchased under qualified bond purchase plan If any portion of a lump sum distribution is attributable to a transfer described in section 405(d)(3)(A)(ii) (as in effect before its repeal by the Tax Reform Act of 1984), paragraphs (1) and (3) of this subsection shall not apply to such portion.

(6) Treatment of potential future vesting

(A) In general For purposes of determining whether any distribution which becomes payable to the recipient on account of the employee's separation from service is a lump sum distribution, the balance to the credit of the employee shall be determined without regard to any increase in vesting which may occur if the employee is reemployed by the employer.

(B) Recapture in certain cases If—

(i) an amount is treated as a lump sum distribution by reason of subparagraph (A),

(ii) special lump sum treatment applies to such distribution,

(iii) the employee is subsequently reemployed by the employer, and

(iv) as a result of services performed after being so reemployed, there is an increase in the employee's vesting for benefits accrued before the separation referred to in subparagraph (A),

under regulations prescribed by the Secretary, the tax imposed by this chapter for the taxable year (in which the increase in vesting first occurs) shall be increased by the reduction in tax which resulted from the special lump sum treatment (and any election under paragraph (4)(B) shall not be taken into account for purposes of determining whether the employee may make another election under paragraph (4)(B)).

(C) Special lump sum treatment For purposes of this paragraph, special lump sum treatment applies to any distribution if any portion of such distribution is taxed under the subsection by reason of an election under paragraph (4)(B).

(D) Vesting For purposes of this paragraph, the term “vesting” means the portion of the accrued benefits derived from employer contributions to which the participant has a nonforfeitable right.

(7) Coordination with foreign tax credit limitations Subsections (a), (b), and (c) of section 904 shall be applied separately with respect to any lump sum distribution on which tax is imposed under paragraph (1), and the amount of such distribution shall be treated as the taxable income for purposes of such separate application.

(e) Other rules applicable to exempt trusts

(1) Alternate payees

(A) Alternate payee treated as distributee For purposes of subsection (a) and section 72, an alternate payee who is the spouse or former spouse of the participant shall be treated as the distributee of any distribution or payment made to the alternate payee under a qualified domestic relations order (as defined in section 414(p)).

(B) Rollovers If any amount is paid or distributed to an alternate payee who is the spouse or former spouse of the participant by reason of any qualified domestic relations order (within the meaning of section 414(p)), subsection (c) shall apply to such distribution in the same manner as if such alternate payee were the employee.

(2) Distributions by United States to nonresident aliens The amount includible under subsection (a) in the gross income of a nonresident alien with respect to a distribution made by the United States in respect of services performed by an employee of the United States shall not exceed an amount which bears the same ratio to the amount includible in gross income without regard to this paragraph as—

(A) the aggregate basic pay paid by the United States to such employee for such services, reduced by the amount of such basic pay which was not includible in gross income by reason of being from sources without the United States, bears to

(B) the aggregate basic pay paid by the United States to such employee for such services.

In the case of distributions under the civil service retirement laws, the term “basic pay” shall have the meaning provided in section 8331(3) of title 5, United States Code.

(3) Cash or deferred arrangements For purposes of this title, contributions made by an employer on behalf of an employee to a trust which is a part of a qualified cash or deferred arrangement (as defined in section 401(k)(2)) shall not be treated as distributed or made available to the employee nor as contributions made to the trust by the employee merely because the arrangement includes provisions under which the employee has an election whether the contribution will be made to the trust or received by the employee in cash.

(4) Net unrealized appreciation

(A) Amounts attributable to employee contributions For purposes of subsection (a) and section 72, in the case of a distribution other than a lump sum distribution, the amount actually distributed to any distributee from a trust described in subsection (a) shall not include any net unrealized appreciation in securities of the employer corporation attributable to amounts contributed by the employee (other than deductible employee contributions within the meaning of section 72(o)(5)). This subparagraph shall not apply to a distribution to which subsection (c) applies.

(B) Amounts attributable to employer contributions For purposes of subsection (a) and section 72, in the case of any lump sum distribution which includes securities of the employer corporation, there shall be excluded from gross income the net unrealized appreciation attributable to that part of the distribution which consists of securities of the employer corporation. In accordance with rules prescribed by the Secretary, a taxpayer may elect, on the return of tax on which a lump sum distribution is required to be included, not to have this subparagraph apply to such distribution.

(C) Determination of amounts and adjustments For purposes of subparagraphs (A) and (B), net unrealized appreciation and the resulting adjustments to basis shall be determined in accordance with regulations prescribed by the Secretary.

(D) Lump sum distribution For purposes of this paragraph, the term “lump sum distribution” has the meaning given such term by subsection (d)(4)(A) (without regard to subsection (d)(4)(F)).

(E) Definitions relating to securities For purposes of this paragraph—

(i) Securities The term “securities” means only shares of stock and bonds or debentures issued by a corporation with interest coupons or in registered form.

(ii) Securities of the employer The term “securities of the employer corporation” includes securities of a parent or subsidiary corporation (as defined in subsections (e) and (f) of section 424) of the employer corporation.

(5) Taxability of beneficiary of certain foreign situs trusts For purposes of subsections (a), (b), and (c), a stock bonus, pension, or profit-sharing trust which would qualify for exemption from tax under section 501(a) except for the fact that it is a trust created or organized outside the United States shall be treated as if it were a trust exempt from tax under section 501(a).

(6) Direct trustee-to-trustee transfers Any amount transferred in a direct trustee-to-trustee transfer in accordance with section 401(a)(31) shall not be includible in gross income for the taxable year of such transfer.

(f) Written explanation to recipients of distributions eligible for rollover treatment

(1) In general The plan administrator of any plan shall, within a reasonable period of time before making an eligible rollover distribution from an eligible retirement plan, provide a written explanation to the recipient—

(A) of the provisions under which the recipient may have the distribution directly transferred to another eligible retirement plan,

(B) of the provision which requires the withholding of tax on the distribution if it is not directly transferred to another eligible retirement plan,

(C) of the provisions under which the distribution will not be subject to tax if transferred to an eligible retirement plan within 60 days after the date on which the recipient received the distribution, and

(D) if applicable, of the provisions of subsections (d) and (e) of this section.

(2) Definitions For purposes of this subsection—

(A) Eligible rollover distribution The term “eligible rollover distribution” has the same meaning as when used in subsection (c) of this section or paragraph (4) of section 403(a).

(B) Eligible retirement plan The term “eligible retirement plan” has the meaning given such term by subsection (c)(8)(B).

(g) Limitation on exclusion for elective deferrals

(1) In general Notwithstanding subsections (e)(3) and (h)(1)(B), the elective deferrals of any individual for any taxable year shall be included in such individual's gross income to the extent the amount of such deferrals for the taxable year exceeds $7,000.

(2) Distribution of excess deferrals

(A) In general If any amount (hereinafter in this paragraph referred to as “excess deferrals”) is included in the gross income of an individual under paragraph (1) for any taxable year—

(i) not later than the 1st March 1 following the close of the taxable year, the individual may allocate the amount of such excess deferrals among the plans under which the deferrals were made and may notify each such plan of the portion allocated to it, and

(ii) not later than the 1st April 15 following the close of the taxable year, each such plan may distribute to the individual the amount allocated to it under clause (i) (and any income allocable to such amount).

The distribution described in clause (ii) may be made notwithstanding any other provision of law.

(B) Treatment of distribution under section 401(k) Except to the extent provided under rules prescribed by the Secretary, notwithstanding the distribution of any portion of an excess deferral from a plan under subparagraph (A)(ii), such portion shall, for purposes of applying section 401(k)(3)(A)(ii), be treated as an employer contribution.

(i) except as provided in clause (ii), such distribution shall not be included in gross income, and

(ii) any income on the excess deferral shall, for purposes of this chapter, be treated as earned and received in the taxable year in which such income is distributed.

No tax shall be imposed under section 72(t) on any distribution described in the preceding sentence.

(D) Partial distributions If a plan distributes only a portion of any excess deferral and income allocable thereto, such portion shall be treated as having been distributed ratably from the excess deferral and the income.

(3) Elective deferrals For purposes of this subsection, the term “elective deferrals” means, with respect to any taxable year, the sum of—

(A) any employer contribution under a qualified cash or deferred arrangement (as defined in section 401(k)) to the extent not includible in gross income for the taxable year under subsection (a)(8) ¹ (determined without regard to this subsection),

(B) any employer contribution to the extent not includible in gross income for the taxable year under subsection (h)(1)(B) (determined without regard to this subsection), and

(C) any employer contribution to purchase an annuity contract under section 403(b) under a salary reduction agreement (within the meaning of section 3121(a)(5)(D)).

An employer contribution shall not be treated as an elective deferral described in subparagraph (C) if under the salary reduction agreement such contribution is made pursuant to a one-time irrevocable election made by the employee at the time of initial eligibility to participate in the agreement or is made pursuant to a similar arrangement involving a one-time irrevocable election specified in regulations.

(4) Increase in limit for amounts contributed under section 403(b) contracts The limitation under paragraph (1) shall be increased (but not to an amount in excess of $9,500) by the amount of any employer contributions for the taxable year described in paragraph (3)(C).

(5) Cost-of-living adjustment The Secretary shall adjust the $7,000 amount under paragraph (1) at the same time and in the same manner as under section 415(d); except that any increase under this paragraph which is not a multiple of $500 shall be rounded to the next lowest multiple of $500.

(6) Disregard of community property laws This subsection shall be applied without regard to community property laws.

(7) Coordination with section 72 For purposes of applying section 72, any amount includible in gross income for any taxable year under this subsection but which is not distributed from the plan during such taxable year shall not be treated as investment in the contract.

(8) Special rule for certain organizations

(A) In general In the case of a qualified employee of a qualified organization, with respect to employer contributions described in paragraph (3)(C) made by such organization, the limitation of paragraph (1) for any taxable year shall be increased by whichever of the following is the least:

(i) $3,000,

(ii) $15,000 reduced by amounts not included in gross income for prior taxable years by reason of this paragraph, or

(iii) the excess of $5,000 multiplied by the number of years of service of the employee with the qualified organization over the employer contributions described in paragraph (3) made by the organization on behalf of such employee for prior taxable years (determined in the manner prescribed by the Secretary).

(B) Qualified organization For purposes of this paragraph, the term “qualified organization” means any educational organization, hospital, home health service agency, health and welfare service agency, church, or convention or association of churches. Such term includes any organization described in section 414(e)(3)(B)(ii). Terms used in this subparagraph shall have the same meaning as when used in section 415(c)(4).

(C) Qualified employee For purposes of this paragraph, the term “qualified employee” means any employee who has completed 15 years of service with the qualified organization.

(D) Years of service For purposes of this paragraph, the term “years of service” has the meaning given such term by section 403(b).

(h) Special rules for simplified employee pensions For purposes of this chapter—

(1) In general Except as provided in paragraph (2), contributions made by an employer on behalf of an employee to an individual retirement plan pursuant to a simplified employee pension (as defined in section 408(k))—

(A) shall not be treated as distributed or made available to the employee or as contributions made by the employee, and

(B) if such contributions are made pursuant to an arrangement under section 408(k)(6) under which an employee may elect to have the employer make contributions to the simplified employee pension on behalf of the employee, shall not be treated as distributed or made available or as contributions made by the employee merely because the simplified employee pension includes provisions for such election.

(2) Limitations on employer contributions Contributions made by an employer to a simplified employee pension with respect to an employee for any year shall be treated as distributed or made available to such employee and as contributions made by the employee to the extent such contributions exceed the lesser of—

(A) 15 percent of the compensation (within the meaning of section 414(s)) from such employer includible in the employee's gross income for the year (determined without regard to the employer contributions to the simplified employee pension), or

(B) the limitation in effect under section 415(c)(1)(A), reduced in the case of any highly compensated employee (within the meaning of section 414(q)) by the amount taken into account with respect to such employee under section 408(k)(3)(D).

(3) Distributions Any amount paid or distributed out of an individual retirement plan pursuant to a simplified employee pension shall be included in gross income by the payee or distributee, as the case may be, in accordance with the provisions of section 408(d).

(i) Treatment of self-employed individuals For purposes of this section, except as otherwise provided in subparagraph (A) of subsection (d)(4), the term “employee” includes a self-employed individual (as defined in section 401(c)(1)(B)) and the employer of such individual shall be the person treated as his employer under section 401(c)(4).

(j) Effect of disposition of stock by plan on net unrealized appreciation

(1) In general For purposes of subsection (e)(4), in the case of any transaction to which this subsection applies, the determination of net unrealized appreciation shall be made without regard to such transaction.

(2) Transaction to which subsection applies This subsection shall apply to any transaction in which—

(A) the plan trustee exchanges the plan's securities of the employer corporation for other such securities, or

(B) the plan trustee disposes of securities of the employer corporation and uses the proceeds of such disposition to acquire securities of the employer corporation within 90 days (or such longer period as the Secretary may prescribe), except that this subparagraph shall not apply to any employee with respect to whom a distribution of money was made during the period after such disposition and before such acquisition.

Source credit, amendments & notes

(Aug. 16, 1954, ch. 736, 68A Stat. 135; Apr. 22, 1960, Pub. L. 86–437, §§1, 2(a), 74 Stat. 79; Oct. 10, 1962, Pub. L. 87–792, §4(c), 76 Stat. 825; Feb. 26, 1964, Pub. L. 88–272, title II, §§221(c)(1), 232(e)(1)–(3), 78 Stat. 75, 111; Dec. 30, 1969, Pub. L. 91–172, title III, §321(b)(1), title V, §515(a)(1), 83 Stat. 590, 643; Sept. 2, 1974, Pub. L. 93–406, title II, §§2002(g)(5), 2005(a), (b)(1), (c)(1), (2), 88 Stat. 968, 987, 990, 991: Apr. 15, 1976, Pub. L. 94–267, §1(a), 90 Stat. 365; Oct. 4, 1976, Pub. L. 94–455, title XIV, §1402(b)(1)(C), (2), title XV, §1512(a), title XIX, §§1901(a)(57)(A)–(C)(i), 1906(b)(13)(A), 90 Stat. 1731, 1732, 1742, 1773, 1774, 1834; May 23, 1977, Pub. L. 95–30, title I, §102(b)(4), 91 Stat. 137; Oct. 14, 1978, Pub. L. 95–458, §4(a), (c), 92 Stat. 1257, 1259; Nov. 6, 1978, Pub. L. 95–600, title I, §§101(d)(1), 135(b), 157(f)(1), (g)(1), (h)(1), 92 Stat. 2770, 2787, 2806–2808; Apr. 1, 1980, Pub. L. 96–222, title I, §101(a)(14)(C), (E)(i), 94 Stat. 204, 205; Dec. 28, 1980, Pub. L. 96–608, §2(a), 94 Stat. 3551; Aug. 13, 1981, Pub. L. 97–34, title III, §§311(b)(2), (3)(A), (c), 314(c)(1), 95 Stat. 280, 286; Jan. 12, 1983, Pub. L. 97–448, title I, §§101(b), 103(c)(7), (8)(A), (12)(D), 96 Stat. 2366, 2376, 2377; July 18, 1984, Pub. L. 98–369, div. A, title IV, §491(c)(2), (d)(9)–(11), title V, §522(a)(1), (b)–(d)(8), title VII, §713(c)(3), title X, §1001(b)(3), (e), 98 Stat. 848, 849, 868–870, 957, 1011, 1012; Aug. 23, 1984, Pub. L. 98–397, title II, §§204(c)(1), (3), (4), 207(a), 98 Stat. 1448, 1449; Apr. 7, 1986, Pub. L. 99–272, title XI, §11012(c), 100 Stat. 260; Oct. 22, 1986, Pub. L. 99–514, title I, §104(b)(5), title XI, §§1105(a), 1106(c)(2), 1108(b), 1112(c), 1121(c)(1), 1122(a), (b)(1)(A), (2), (e)(1), (2)(A), (g), title XVIII, §§1852(a)(5)(A), (b)(1)–(7), (c)(5), 1854(f)(2), 1875(c)(1)(A), 1898(a)(2), (3), (c)(1)(A), (7)(A)(i), (e), 100 Stat. 2105, 2417, 2423, 2432, 2444, 2465, 2466, 2469, 2470, 2865–2867, 2881, 2894, 2942, 2943, 2951, 2954, 2955; Nov. 10, 1988, Pub. L. 100–647, title I, §§1011(c)(1)–(6)(B), (11), (h)(4), 1011A(a)(1), (b)(4)(A)–(D), (5)–(8), (10), (c)(9), 1018(t)(8)(A), (C), (u)(1), (6), (7), title VI, §6068(a), 102 Stat. 3457–3459, 3464, 3472–3474, 3476, 3589, 3590, 3703; Dec. 19, 1989, Pub. L. 101–239, title VII, §7811(g)(2), (i)(13), 103 Stat. 2409, 2411; Nov. 5, 1990, Pub. L. 101–508, title XI, §11801(c)(9)(I), 104 Stat. 1388–526; July 3, 1992, Pub. L. 102–318, title V, §§521(a), (b)(9)–(11), 522(c)(1), 106 Stat. 300, 310, 311, 315; Dec. 8, 1994, Pub. L. 103–465, title VII, §732(c), 108 Stat. 5005.)

References in Text

Section 405(d)(3)(A)(ii) (as in effect before its repeal by the Tax Reform Act of 1984), referred to in subsec. (d)(5), means section 405(d)(3)(A)(ii) of this title prior to repeal by section 491(a) of Pub. L. 98–369. For text of section 405(d)(3)(A)(ii), see note set out under section 405 of this title.

The civil service retirement laws, referred to in subsec. (e)(2), are classified generally to subchapter III (§8331 et seq.) of chapter 83 of Title 5, Government Organization and Employees.

Subsection (a), referred to in subsec. (g)(3)(A), was amended generally by section 521(a) of Pub. L. 102–318, and as amended does not contain a par. (8). Provisions formerly appearing in subsec. (a)(8) now appear in subsec. (e)(3).

Amendments

1994—Subsec. (g)(5). Pub. L. 103–465 inserted before period at end “; except that any increase under this paragraph which is not a multiple of $500 shall be rounded to the next lowest multiple of $500”.

1992—Subsecs. (a) to (d). Pub. L. 102–318, §521(a), amended subsecs. (a) to (d) generally, substituting present provisions for former provisions which in subsec. (a) related to taxability of beneficiaries of exempt trusts, in subsec. (b) related to taxability of beneficiaries of nonexempt trusts, in subsec. (c) related to taxability of beneficiaries of certain foreign situs trusts, and subsec. (d) which had been previously repealed.

Subsec. (e). Pub. L. 102–318, §521, amended subsec. (e) generally, substituting provisions relating to other rules applicable to exempt trusts for provisions relating to tax on lump sum distributions.

Subsec. (e)(6). Pub. L. 102–318, §522(c)(1), added par. (6).

Subsec. (f). Pub. L. 102–318, §521(a), amended subsec. (f) generally, substituting present provisions for provisions requiring a different time when explanation was to be provided and a different content of explanation to be given and using different definitions for “eligible rollover distribution” and “eligible retirement plan”.

Subsec. (g)(1). Pub. L. 102–318, §521(b)(9), substituted “subsections (e)(3)” for “subsections (a)(8)”.

Subsec. (i). Pub. L. 192–318, §521(b)(10), substituted “subsection (d)(4)” for “subsection (e)(4)”.

Subsec. (j)(1). Pub. L. 102–318, §521(b)(11), substituted “(e)(4)” for “(a)(1) or (e)(4)(J)”.

1990—Subsec. (a)(3)(B). Pub. L. 101–508, §11801(c)(9)(I)(i), substituted “section 424” for “section 425”.

Subsec. (a)(6)(B)(i). Pub. L. 101–508, §11801(c)(9)(I)(ii), substituted “section 424(f)” for “section 425(f)”.

1989—Subsec. (e)(7). Pub. L. 101–239, §7811(i)(13), added par. (7).

Subsec. (g)(3). Pub. L. 101–239, §7811(g)(2), inserted “involving a one-time irrevocable election” after “similar arrangement” in last sentence.

1988—Subsec. (a)(1). Pub. L. 100–647, §1011A(b)(8)(A), substituted “paragraph (4)” for “paragraphs (2) and (4)”.

Subsec. (a)(4). Pub. L. 100–647, §1011A(b)(8)(B), struck out “or (2)” after “under paragraph (1)”.

Subsec. (a)(5)(D)(i). Pub. L. 100–647, §1011A(b)(4)(C), inserted at end “Any distribution described in section 401(a)(28)(B)(ii) shall be treated as meeting the requirements of subclauses (I) and (II).”

Pub. L. 100–647, §1011A(b)(4)(A), repealed amendment by Pub. L. 99–514, §1122(e)(1), which had amended cl. (i) generally, and provided that the Internal Revenue Code of 1986 shall be applied and administered as if such amendment had not been enacted. See 1986 Amendment note and Effective Date of 1988 Amendment note below.

Subsec. (a)(5)(D)(i)(I). Pub. L. 100–647, §1011A(b)(4)(B), inserted “is payable as provided in clause (i), (iii), or (iv) of subsection (e)(4)(A) (without regard to the second sentence thereof) and” after “(I) such distribution”.

Subsec. (a)(5)(D)(iii). Pub. L. 100–647, §1011A(b)(4)(D), struck out “10-year” after “Denial of” in heading.

Subsec. (a)(5)(F). Pub. L. 100–647, §1011A(a)(1), substituted “resulting in any portion of a distribution being excluded from gross income under subparagraph (A)” for “described in subparagraph (A)”.

Subsec. (a)(6)(C). Pub. L. 100–647, §1011A(b)(8)(C), struck out “paragraph (2) of subsection (a), and” after “paragraph (5)(A) applies,”.

Subsec. (a)(6)(E)(ii). Pub. L. 100–647, §1011A(b)(8)(D), substituted “then paragraphs (1) and (3) of subsection (e) shall” for “then paragraph (2) of subsection (a), and paragraphs (1) and (3) of subsection (e), shall”.

Subsec. (a)(6)(G). Pub. L. 100–647, §1018(t)(8)(A), redesignated subpar. (G), relating to treatment of potential future vesting, as (I).

Subsec. (a)(6)(H)(ii). Pub. L. 100–647, §1011A(b)(5), inserted at end “A deposit shall not be treated as a frozen deposit unless on at least 1 day during the 60-day period described in paragraph (5)(C) (without regard to this subparagraph) such deposit is described in the preceding sentence.”

Subsec. (a)(6)(I). Pub. L. 100–647, §1018(t)(8)(A), redesignated subpar. (G), relating to treatment of potential future vesting, as (I).

Subsec. (b)(2)(A). Pub. L. 100–647, §1011(h)(4), added subpar. (A) and struck out former subpar. (A) which related to trust which is not exempt from tax under section 501(a) because plan fails to meet requirements of section 410(b).

Subsec. (b)(2)(B). Pub. L. 100–647, §1011(h)(4), added subpar. (B) and struck out former subpar. (B) which related to failure of plan to meet requirements of section 410(b) for more than 1 taxable year.

Subsec. (e)(1)(A). Pub. L. 100–647, §1011A(b)(8)(E), struck out “ordinary income portion of a” after “subparagraph (B)) on the”.

Subsec. (e)(1)(B). Pub. L. 100–647, §1011A(b)(10), inserted at end “For purposes of the preceding sentence, in determining the amount of tax under section 1(c), section 1(g) shall be applied without regard to paragraph (2)(B) thereof.”

Pub. L. 100–647, §1018(u)(1), made technical correction to directory language of Pub. L. 99–514, §104(b)(5). See 1986 Amendment note below.

Pub. L. 100–647, §1018(u)(6), related to execution of amendment by Pub. L. 99–514, §1122(b)(2)(B), see 1986 Amendment note below.

Subsec. (e)(3). Pub. L. 100–647, §1018(u)(7), related to execution of amendment by Pub. L. 99–514, §1122(b)(2)(C), see 1986 Amendment note below.

Subsec. (e)(4)(A). Pub. L. 100–647, §1011A(b)(8)(F), in concluding provisions, substituted “A” for “Except for purposes of subsection (a)(2) and section 403(a)(2), a”, and struck out “subsection (a)(2) of this section, and subsection (a)(2) of section 403,” before “the balance to”.

Subsec. (e)(4)(B)(i). Pub. L. 100–647, §1011A(b)(6), substituted “employee” for “taxpayer”.

Subsec. (e)(4)(I). Pub. L. 100–647, §1011A(c)(9), struck out “clause (ii) of” after “amounts described in”.

Subsec. (e)(4)(J). Pub. L. 100–647, §1011A(b)(7), amended last sentence generally. Prior to amendment, last sentence read as follows: “To the extent provided by the Secretary, a taxpayer may elect before any distribution not to have this paragraph apply with respect to such distribution.”

Subsec. (e)(4)(L). Pub. L. 100–647, §1011A(b)(8)(G), struck out subpar. (L) which related to election to treat pre-1974 participation as post-1973 participation.

Subsec. (e)(4)(M). Pub. L. 100–647, §1011A(b)(8)(H), struck out “, subsection (a)(2) of this section, and section 403(a)(2)” after “of this subsection”.

Subsec. (e)(4)(O). Pub. L. 100–647, §6068(a), added subpar. (O).

Subsec. (e)(5). Pub. L. 100–647, §1011A(b)(8)(I), struck out “and paragraph (2) of subsection (a)” after “of this subsection”.

Subsec. (e)(6)(C). Pub. L. 100–647, §1011A(b)(8)(J), amended subpar. (C) generally. Prior to amendment, subpar. (C) read as follows: “For purposes of this paragraph, special lump sum treatment applies to any distribution if any portion of such distribution—

“(i) is taxed under this subsection by reason of an election under paragraph (4)(B), or

“(ii) is treated as long-term capital gain under subsection (a)(2) of this section or section 403(a)(2).”

Subsec. (f)(1). Pub. L. 100–647, §1018(t)(8)(C), substituted “an eligible” for “a eligible”.

Subsec. (g). Pub. L. 100–647, §1011(c)(6)(B), redesignated subsec. (g), relating to effect of disposition of stock by plan on net unrealized appreciation, as (j).

Pub. L. 100–647, §1011(c)(6)(A), redesignated subsec. (g), relating to treatment of self-employed individuals, as (i).

Subsec. (g)(2). Pub. L. 100–647, §1011(c)(2), substituted “Distribution” for “Required distribution” in heading.

Subsec. (g)(2)(C). Pub. L. 100–647, §1011(c)(1), struck out “(and no tax shall be imposed under section 72(t))” after “in gross income”, in cl. (i), substituted “such income is distributed” for “such excess deferral is made” in cl. (ii), and inserted at end “No tax shall be imposed under section 72(t) on any distribution described in the preceding sentence.”

Subsec. (g)(2)(D). Pub. L. 100–647, §1011(c)(3), added subpar. (D).

Subsec. (g)(3). Pub. L. 100–647, §1011(c)(4), substituted “this subsection” for “this paragraph”.

Pub. L. 100–647, §1011(c)(11), inserted at end “An employer contribution shall not be treated as an elective deferral described in subparagraph (C) if under the salary reduction agreement such contribution is made pursuant to a one-time irrevocable election made by the employee at the time of initial eligibility to participate in the agreement or is made pursuant to a similar arrangement specified in regulations.”

Subsec. (g)(8)(A)(iii). Pub. L. 100–647, §1011(c)(5)(A), inserted “(determined in the manner prescribed by the Secretary)” after “prior taxable years”.

Subsec. (g)(8)(D). Pub. L. 100–647, §1011(c)(5)(B), added subpar. (D).

Subsec. (i). Pub. L. 100–647, §1011(c)(6)(A), redesignated subsec. (g), relating to treatment of self-employed individuals, as (i).

Subsec. (j). Pub. L. 100–647, §1011(c)(6)(B), redesignated subsec. (g), relating to effect of disposition of stock by plan on net unrealized appreciation, as (j).

1986—Subsec. (a)(2). Pub. L. 99–514, §1122(b)(1)(A), struck out par. (2) relating to capital gains treatment for portion of lump sum distribution.

Subsec. (a)(5)(D)(i). Pub. L. 99–514, §1122(e)(1), amended cl. (i) generally, to read as follows: “Subparagraph (A) shall apply to a partial distribution only if the employee elects to have subparagraph (A) apply to such distribution and such distribution would be a lump sum distribution if subsection (e)(4)(A) were applied—

“(I) by substituting ‘50 percent of the balance to the credit of an employee’ for ‘the balance to the credit of an employee’,

“(II) without regard to clause (ii) thereof, the second sentence thereof, and subparagraph (B) of subsection (e)(4).

Any distribution described in section 401(a)(28)(B)(ii) shall be treated as meeting the requirements of this clause.” This amendment was repealed by Pub. L. 100–647, §1011A(b)(4)(A). See 1988 Amendment note above.

Pub. L. 99–514, §1852(b)(2), inserted at end “For purposes of subclause (I), the balance to the credit of the employee shall not include any accumulated deductible employee contributions (within the meaning of section 72(o)(5)).”

Subsec. (a)(5)(D)(ii). Pub. L. 99–514, §1852(b)(5), substituted “a trust or plan described in subclause (III) or (IV)” for “a plan described in subclause (IV) or (V)”.

Subsec. (a)(5)(D)(iii). Pub. L. 99–514, §1122(b)(2)(A), struck out “and capital gains treatment” in heading and amended text generally. Prior to amendment, cl. (iii) read as follows: “If an election under clause (i) is made with respect to any partial distribution paid to any employee—

“(I) paragraph (2) of this subsection,

“(II) paragraphs (1) and (3) of subsection (e), and

“(III) paragraph (2) of section 403(a),

shall not apply to any distribution (paid after such partial distribution) of the balance to the credit of such employee under the plan under which such partial distribution was made (or under any other plan which, under subsection (e)(4)(C), would be aggregated with such plan).”

Subsec. (a)(5)(E)(v). Pub. L. 99–514, §1852(b)(1), substituted “of all or any portion of” for “of any portion of”.

Subsec. (a)(5)(F). Pub. L. 99–514, §1121(c)(1), amended subpar. (F) generally. Prior to amendment, subpar. (F) heading read “Special rules” and text read as follows:

“(i) Transfer treated as rollover contribution under section 408

“For purposes of this title, a transfer resulting in any portion of a distribution being excluded from gross income under subparagraph (A) to an eligible retirement plan described in subclause (I) or (II) of subparagraph (E)(iv) shall be treated as a rollover contribution described in section 408(d)(3).

“(ii) 5-percent owners

“An eligible retirement plan described in subclause (III) or (IV) of subparagraph (E)(iv) shall not be treated as an eligible retirement plan for the transfer of a distribution if the employee is a 5-percent owner at the time such distribution is made. For purposes of the preceding sentence, the term ‘5-percent owner’ means any individual who is a 5-percent owner (as defined in section 416(i)(1)(B)) at any time during the 5 plan years preceding the plan year in which the distribution is made.”

Pub. L. 99–514, §1852(b)(6), in cl. (i) substituted “a transfer resulting in any portion of a distribution being excluded from gross income under subparagraph (A)” for “a transfer described in subparagraph (A)”.

Pub. L. 99–514, §1875(c)(1)(A), amended cl. (ii) generally. Prior to amendment, cl. (ii), key employees, read as follows: “An eligible retirement plan described in subclause (III) or (IV) of subparagraph (E)(iv) shall not be treated as an eligible retirement plan for the transfer of a distribution if any part of the distribution is attributable to contributions made on behalf of the employee while he was a key employee in a top-heavy plan. For purposes of the preceding sentence, the terms ‘key employee’ and ‘top-heavy plan’ have the same respective meanings as when used in section 416.”

Subsec. (a)(5)(G). Pub. L. 99–514, §1852(a)(5)(A), added subpar. (G).

Subsec. (a)(6)(D)(v). Pub. L. 99–514, §1852(b)(7), substituted “(7)” for “(7)(B)”.

Subsec. (a)(6)(F). Pub. L. 99–514, §1898(c)(7)(A)(i), substituted “paragraph (5)” for “paragraph (5)(A)”.

Subsec. (a)(6)(G). Pub. L. 99–514, §1898(a)(3), added subpar. (G) relating to treatment of potential future vesting.

Pub. L. 99–272 added subpar. (G) relating to payments from certain pension plan termination trusts.

Subsec. (a)(6)(H). Pub. L. 99–514, §1122(e)(2)(A), added subpar. (H).

Subsec. (a)(7). Pub. L. 99–514, §1852(b)(4), inserted “; except that a trust or plan described in subclause (III) or (IV) of paragraph (5)(E)(iv) shall not be treated as an eligible retirement plan with respect to such distribution” after “the spouse were the employee”.

Subsec. (a)(9). Pub. L. 99–514, §1898(c)(1)(A), substituted “any alternate payee who is the spouse or former spouse of the participant shall be treated” for “the alternate payee shall be treated”.

Subsec. (b). Pub. L. 99–514, §1112(c), designated existing provisions as par. (1), inserted par. (1) heading, and added par. (2).

Pub. L. 99–514, §1852(c)(5), substituted “section 72(e)(5)” for “section 72(e)(1)”.

Subsec. (e)(1)(B). Pub. L. 99–514, §1122(b)(2)(B), and Pub. L. 100–647, §1018(u)(6), redesignated subpar. (C) as (B), substituted “Amount of tax” for “Initial separate tax” in heading and “The amount of tax imposed by subparagraph (A)” for “The initial separate tax”, and struck out former subpar. (B) which related to computation of tax on lump sum distributions.

Pub. L. 99–514, §104(b)(5), as amended by Pub. L. 100–647, §1018(u)(1), struck out “the zero bracket amount applicable to such individual for the taxable year plus” after “amount equal to”.

Pub. L. 99–514, §1122(a)(2)(A), (B), substituted “5” for “10” and “1/5” for “one-tenth”.

Subsec. (e)(1)(C) to (E). Pub. L. 99–514, §1122(b)(2)(B)(i), redesignated subpars. (C) to (E) as (B) to (D), respectively.

Subsec. (e)(3). Pub. L. 99–514, §1122(b)(2)(C), and Pub. L. 100-647, §1018(u)(7), substituted “total taxable amount” for “ordinary income portion”.

Subsec. (e)(4)(B). Pub. L. 99–514, §1122(a)(1), amended subpar. (B) generally. Prior to amendment, subpar. (B) read as follows: “For purposes of this section and section 403, no amount which is not an annuity contract may be treated as a lump sum distribution under subparagraph (A) unless the taxpayer elects for the taxable year to have all such amounts received during such year so treated at the time and in the manner provided under regulations prescribed by the Secretary. Not more than one election may be made under this subparagraph with respect to any individual after such individual has attained age 591/2. No election may be made under this subparagraph by any taxpayer other than an individual, an estate, or a trust. In the case of a lump sum distribution made with respect to an employee to two or more trusts, the election under this subparagraph shall be made by the personal representative of the employee.”

Subsec. (e)(4)(E). Pub. L. 99–514, §1122(b)(2)(D), struck out subpar. (E) defining “ordinary income portion” with respect to a lump sum distribution.

Subsec. (e)(4)(F). Pub. L. 99–514, §1852(b)(3)(B), struck out subpar. (F) defining “employee”. See subsec. (g) of this section relating to treatment of self-employed individuals.

Subsec. (e)(4)(H). Pub. L. 99–514, §1122(b)(2)(E), struck out “(but not for purposes of subsection (a)(2) or section 403(a)(2)(A))” after “For purposes of this subsection”.

Subsec. (e)(4)(J). Pub. L. 99–514, §1122(g), inserted at end “To the extent provided by the Secretary, a taxpayer may elect before any distribution not to have this paragraph apply with respect to such distribution.”

Subsec. (e)(4)(N). Pub. L. 99–514, §1106(c)(2), added subpar. (N).

Subsec. (e)(6). Pub. L. 99–514, §1898(a)(2), added par. (6).

Subsec. (f)(1). Pub. L. 99–514, §1898(e)(1), substituted “eligible rollover distribution” for “qualifying rollover distribution”.

Subsec. (f)(2). Pub. L. 99–514, §1898(e)(2), amended par. (2) generally. Prior to amendment, par. (2) read as follows: “For purposes of this subsection, the terms ‘qualifying rollover distribution’ and ‘eligible retirement plan’ have the respective meanings given such terms by subsection (a)(5)(E).”

Subsec. (g). Pub. L. 99–514, §1854(f)(2), added subsec. (g) relating to effect of disposition of stock by plan on net unrealized appreciation.

Pub. L. 99–514, §1852(b)(3)(A), added subsec. (g) relating to treatment of self-employed individuals.

Pub. L. 99–514, §1105(a), added subsec. (g) relating to limitation on exclusion for elective deferrals.

Subsec. (h). Pub. L. 99–514, §1108(b), added subsec. (h).

1984—Subsec. (a)(2). Pub. L. 98–369, §1001(b)(3), substituted “6 months” for “1 year”.

Subsec. (a)(5)(A)(i). Pub. L. 98–369, §522(a)(1), substituted “any portion of the balance to the credit of an employee in a qualified trust is paid to him” for “the balance to the credit of an employee in a qualified trust is paid to him in a qualifying rollover distribution”.

Subsec. (a)(5)(B). Pub. L. 98–369, §522(d)(1)(A), (2), substituted “qualified total distribution” for “qualifying rollover distribution”, and inserted “In the case of any partial distribution, the maximum amount transferred to which subparagraph (A) applies shall not exceed the portion of such distribution which is includible in gross income (determined without regard to subparagraph (A)).”

Subsec. (a)(5)(D). Pub. L. 98–369, §522(b), added subpar. (D). Former subpar. (D) redesignated (E).

Subsec. (a)(5)(D)(iv)(III)–(V). Pub. L. 98–369, §491(d)(9), struck out subcl. (III), which included a retirement bond described in section 409 within term “eligible retirement plan” and redesignated former subcls. (IV) and (V) and (III) and (IV), respectively.

Subsec. (a)(5)(E). Pub. L. 98–369, §522(b), redesignated subpar. (D) as (E). Former subpar. (E) redesignated (F).

Subsec. (a)(5)(E)(i). Pub. L. 98–369, §522(d)(1)(B), substituted “qualified total distribution” for “qualifying rollover distribution” in heading and text.

Subsec. (a)(5)(E)(ii)(II). Pub. L. 98–369, §522(d)(3), substituted “gross income (determined without regard to this paragraph)” for “gross income”.

Subsec. (a)(5)(E)(v). Pub. L. 98–369, §522(d)(4), substituted provision dealing with partial distribution for provision dealing with rollover of partial distributions of deductible employee contributions permitted.

Subsec. (a)(5)(F). Pub. L. 98–369, §522(b), redesignated subpar. (E) as (F).

Subsec. (a)(5)(F)(i). Pub. L. 98–369, §522(d)(5), substituted “subparagraph (E)(iv)” for “subparagraph (D)(iv)”.

Pub. L. 98–369, §491(d)(10), substituted “or (II)” for “, (II), or (III)”.

Subsec. (a)(5)(F)(ii). Pub. L. 98–369, §522(d)(5), substituted “subparagraph (E)(iv)” for “subparagraph (D)(iv)”.

Pub. L. 98–369, §491(d)(11), substituted “(III) or (IV)” for “(IV) and (V)”.

Pub. L. 98–369, §713(c)(3), substituted “Key employees” for “Self-employed individuals and owner-employees” in heading and “attributable to contributions made on behalf of the employee while he was a key employee in a top-heavy plan” for “attributable to a trust forming part of a plan under which the employee was an employee within the meaning of section 401(c)(1) at the time contributions were made on his behalf under the plan” in text, and inserted sentence adopting the meaning of “key employee” and “top-heavy plan” used in section 416.

Subsec. (a)(6)(A), (B). Pub. L. 98–369, §522(d)(6), substituted “paragraph (5)(E)(i)” for “paragraph (5)(D)(i)”.

Subsec. (a)(6)(D)(iii), (iv). Pub. L. 98–369, §522(d)(7), substituted “employee contributions (or, in the case of a partial distribution, the amount not includible in gross income)” for “employee contributions”.

Subsec. (a)(6)(E)(i). Pub. L. 98–369, §522(d)(1)(C), (8), substituted “qualified total distribution” for “qualifying rollover distribution”, and “paragraph (5)(D) or (5)(E)(i)(II)” for “paragraph (5)(D)(i)(II)”.

Subsec. (a)(6)(F). Pub. L. 98–397, §204(c)(3), added subpar. (F).

Subsec. (a)(7). Pub. L. 98–369, §522(c), substituted provisions relating to rollover where spouse receives distributions after death of employee for provisions dealing with rollover where spouse receives lump-sum distribution at death of employee.

Subsec. (a)(9). Pub. L. 98–397, §204(c)(1), added par. (9).

Subsec. (e)(4)(L). Pub. L. 98–369, §1001(b)(3), substituted “6 months” for “1 year”, applicable to property acquired after June 22, 1984, and before Jan. 1, 1988. See Effective Date of 1984 Amendment note below.

Subsec. (e)(4)(M). Pub. L. 98–397, §204(c)(4), added subpar. (M).

Subsec. (e)(5). Pub. L. 98–369, §491(c)(2), added par. (5).

Subsec. (f). Pub. L. 98–397, §207(a), added subsec. (f).

1983—Subsec. (a)(5)(D)(v). Pub. L. 97–448, §103(c)(8)(A), added cl. (v).

Subsec. (e)(1)(C). Pub. L. 97–448, §101(b), substituted “the zero bracket amount applicable to such an individual for the taxable year” for “$2,300”.

Subsec. (e)(4)(A). Pub. L. 97–448, §103(c)(7), substituted “this subsection, subsection (a)(2) of this section, and subsection (a)(2) of section 403” for “this section and section 403” in last sentence.

Subsec. (e)(4)(J). Pub. L. 97–448, §103(c)(12)(D), amended Pub. L. 97–34, §311(c)(2) [see 1981 Amendment note below], by substituting “section 72(o)(5)” for “section 77(o)(5)” in last sentence of subpar. (j).

1981—Subsec. (a)(1). Pub. L. 97–34, §311(c)(1), inserted “(other than deductible employee contributions within the meaning of section 72(o)(5))”.

Pub. L. 97–34, §314(c)(1), struck out “or made available” after “distributed” in three places.

Subsec. (a)(5). Pub. L. 97–34, §311(b)(3)(A), inserted “(other than accumulated deductible employee contributions within the meaning of section 72(o)(5))” after “contributions” in subpar. (B) and added subcl. (III) in subpar. (D).

Subsec. (e)(4). Pub. L. 97–34, §311(b)(2), (c)(2), added to subpar. (A) provision that for purposes of sections 402 and 403, the balance to the credit of the employee does not include the accumulated deductible employee contributions under the plan (within the meaning of section 72(o)(5)), and added subpar. (J) provision making subpar. (J) inapplicable to distributions of accumulated deductible employee contributions (within the meaning of section 77(o)(5)). See 1983 Amendment note above.

1980—Subsec. (a)(6)(D)(iii). Pub. L. 96–222, §101(a)(14)(E)(i), substituted “may designate” for “many designate”.

Subsec. (a)(6)(E). Pub. L. 96–608 added subpar. (E).

Subsec. (a)(7)(A)(i). Pub. L. 96–222, §101(a)(14)(C), substituted “qualifying rollover distribution attributable to an employee is paid to the spouse of the employee after” for “lump-sum distribution from a qualified trust is paid to the spouse of the employee on account of”.

1978—Subsec. (a)(5). Pub. L. 95–458, §4(a), among other changes, substituted provision permitting tax-free treatment for any portion of a lump sum distribution from a qualified retirement plan which is deposited in an individual retirement account or another qualifying plan for provision which required transfer of all such property received.

Subsec. (a)(5)(D)(i)(II). Pub. L. 95–600, §157(h)(1), substituted “subparagraphs (B) and (H) of subsection (e)(4)” for “subsection (e)(4)(B)”.

Subsec. (a)(6). Pub. L. 95–458, §4(c), in provision preceding subpar. (A) struck out “For purposes of paragraph (5)(A)(i)”, in subpar. (A) substituted “For purposes of paragraph (5)(D)(i), a complete” for “A complete”, in subpar. (B) inserted “For purposes of paragraph (5)(D)(i)—” after “assets.—” in provision preceding cl. (i), and added subpar. (C).

Subsec. (a)(6)(D). Pub. L. 95–600, §157(f)(1), added subpar. (D).

Subsec. (a)(7). Pub. L. 95–600, §157(g)(1), added par. (7).

Subsec. (a)(8). Pub. L. 95–600, §135(b), added par. (8).

Subsec. (e)(1)(C). Pub. L. 95–600, §101(d)(1), substituted “$2,300” for “$2,200”.

1977—Subsec. (e)(1)(C). Pub. L. 95–30 substituted “amount equal to $2,200 plus one-tenth of the excess of” for “amount equal to one-tenth of the excess of” in provisions preceding cl. (i).

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

Subsec. (a)(2). Pub. L. 94–455, §1402(b)(2), provided that “9 months” would be changed to “1 year”.

Pub. L. 94–455, §§1402(b)(1)(C), 1906(b)(13)(A), provided that “6 months” would be changed to “9 months” for taxable years beginning in 1977 and struck out “or his delegate” after “Secretary”.

Subsec. (a)(4). Pub. L. 94–455, §1901(a)(57)(A), substituted “basic pay” for “basic salary”, “civil service retirement laws” for “Civil Service Retirement Act (5 U.S.C. 2251)”, and “section 8331(3) of title 5, United States Code” for “section 1(d) of such Act”.

Subsec. (a)(5). Pub. L. 94–267, §1(a)(2), substituted “a payment” for “the lump-sum distribution”.

Subsec. (a)(5)(A). Pub. L. 94–267, §1(a)(1), restructured provision by adding cl. (i) and designating existing provision as cl. (ii).

Subsec. (a)(6). Pub. L. 94–267, §1(a)(3), added par. (6).

Subsec. (a)(6)(A). Pub. L. 94–455, §1906(b)(13)(A), struck out “or his delegate” after “Secretary”.

Subsec. (d). Pub. L. 94–455, §1901(a)(57)(B), struck out subsec. (d) which related to certain trust agreements made before Oct. 21, 1942.

Subsec. (e)(2). Pub. L. 94–455, §1906(b)(13)(A), struck out “or his delegate” after “Secretary”.

Subsec. (e)(4)(A). Pub. L. 94–455, §1901(a)(57)(C)(i), substituted “Except for purposes of subsection (a)(2) and section 403(a)(2)” for “For purposes of this subparagraph”.

Subsec. (e)(4)(B), (J). Pub. L. 94–455, §1906(b)(13)(A), struck out “or his delegate” after “Secretary”.

Subsec. (e)(4)(L). Pub. L. 94–455, §1402(b)(2), substituted “1 year” for “9 months”.

Pub. L. 94–455, §§1402(b)(1)(C), 1512(a), added subsec. (e)(4)(L) to be applicable to distributions and payments after Dec. 31, 1975, in taxable years beginning after Dec. 31, 1975, and provided that “6 months” would be changed to “9 months” for taxable years beginning in 1977.

1974—Subsec. (a)(2). Pub. L. 93–406, §2005(b)(1), substituted provisions covering capital gains treatment of portions of lump sum distributions determined through the application of a fraction formula susceptible of producing a phaseout of capital gains treatment for provisions covering capital gains treatment of portions of lump sum distributions determined on a fixed formula.

Subsec. (a)(3)(C). Pub. L. 93–406, §2005(c)(1), struck out subsec. (a)(3)(C) which defined “total distribution payable”.

Subsec. (a)(5). Pub. L. 93–406, §§2002(g)(5), 2005(c)(2), substituted provisions covering rollover amounts for provisions covering limitation on capital gains treatment.

Subsec. (e). Pub. L. 93–406, §2005(a), substituted provisions covering tax on lump sum distributions for provisions covering plan termination distributions made after Dec. 31, 1953, and before Jan. 1, 1955.

1969—Subsec. (a)(5). Pub. L. 91–172, §515(a)(1), added par. (5).

Subsec. (b). Pub. L. 91–172, §321(b)(1), substituted provision for inclusion of contributions made by an employer to a nonexempt trust in the “gross income of the employee in accordance with section 83 (relating to property transferred in connection with performance of services), except that the value of the employee's interest in the trust shall be substituted for the fair market value of the property for purposes of applying such section” for prior provision for inclusion in the “gross income of an employee for the taxable year in which the contribution is made to the trust in the case of an employee whose beneficial interest in such contribution is nonforfeitable at the time the contribution is made”, and provided that distributions of income of such trust before the annuity starting date (as defined in section 72(c)(4)) shall be included in the gross income of the employee without regard to section 72(e)(1) (relating to amount not received as annuities) and that a beneficiary of any such trust shall not be considered the owner of any portion of such trust under subpart E of part I of subch. J (relating to grantors and others treated as substantial owners).

1964—Subsec. (a)(1). Pub. L. 88–272, §232(e)(1), struck out “except that section 72(e)(3) shall not apply” after “(relating to annuities)”.

Subsec. (a)(3)(B). Pub. L. 88–272, §221(c)(1), substituted “subsections (e) and (f) of section 425” for “section 421(d)(2) and (3)”.

Subsecs. (b), (d). Pub. L. 88–272, §232(e)(2), (3), struck out “except that section 72(e)(3) shall not apply” after “(relating to annuities)”.

1962—Subsec. (a)(2). Pub. L. 87–792 inserted sentence providing that this paragraph shall not apply to distributions paid to any distributee to the extent such distributions are attributable to contributions made on behalf of the employee while he was an employee within the meaning of section 401(c)(1).

1960—Subsec. (a)(1). Pub. L. 86–437, §2(a), substituted “paragraphs (2) and (4)” for “paragraph (2)”.

Subsec. (a)(4). Pub. L. 86–437, §1, added par. (4).

Effective Date of 1994 Amendment

Amendment by Pub. L. 103–465 applicable to years beginning after Dec. 31, 1994, and, to the extent of providing for the rounding of indexed amounts, not applicable 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, see section 732(e) of Pub. L. 103–465, set out as a note under section 401 of this title.

Effective Date of 1992 Amendment

Section 521(e) of Pub. L. 102–318 provided that:

“(1) In general.—The amendments made by this section [amending this section and sections 55, 62, 72, 219, 401, 403, 406 to 408, 411, 414, 415, 457, 691, 871, 877, 1441, 3121, 3306, 3405, 4973, 4980A, and 7701 of this title] shall apply to distributions after December 31, 1992.

“(2) Special rule for partial distributions.—For purposes of section 402(a)(5)(D)(i)(II) of the Internal Revenue Code of 1986 (as in effect before the amendments made by this section), a distribution before January 1, 1993, which is made before or at the same time as a series of periodic payments shall not be treated as one of such series if it is not substantially equal in amount to other payments in such series.”

Amendment by section 522(c)(1) of Pub. L. 102–318 applicable, except as otherwise provided, to distributions after Dec. 31, 1992, see section 522(d) of Pub. L. 102–318, set out as a note under section 401 of this title.

Effective Date of 1989 Amendment

Section 7811(i)(13) of Pub. L. 101–239 provided that the amendment made by that section is effective with respect to taxable years ending after Dec. 19, 1989 (or, at the election of the taxpayer, beginning after Dec. 31, 1986).

Amendment by section 7811(g)(2) 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.

Effective Date of 1988 Amendment

Amendment by sections 1011(c)(1)–(6)(B), (11), (h)(4), 1011A(a)(1), (b)(4)(A)–(D), (5)–(8), (10), (c)(9), and 1018(t)(8)(A), (C), (u)(1), (6), (7) 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 6068(b) of Pub. L. 100–647 provided that: “The amendment made by this section [amending this section] shall apply to taxable years ending after December 31, 1984.”

Effective Date of 1986 Amendments

Amendment by section 104(b)(5) of Pub. L. 99–514 applicable to taxable years beginning after Dec. 31, 1986, see section 151(a) of Pub. L. 99–514, set out as a note under section 1 of this title.

Section 1105(c) of Pub. L. 99–514, as amended by Pub. L. 100–647, title I, §1011(c)(8), (9), Nov. 10, 1988, 102 Stat. 3458, provided that:

“(1) In general.—Except as provided in this subsection, the amendment made by subsection (a) [amending this section] shall apply to taxable years beginning after December 31, 1986.

“(2) Deferrals under 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 amendment made by subsection (a) shall not apply to contributions made pursuant to such an agreement for taxable years beginning before the earlier of—

“(A) the date on which such agreement terminates (determined without regard to any extension thereof after February 28, 1986), or

“(B) January 1, 1989.

Such contributions shall be taken into account for purposes of applying the amendment made by this section to other plans.

“(3) Distributions made before plan amendment.—

“(A) In general.—If a plan amendment is required to allow the plan to make any distribution described in section 402(g)(2)(A)(ii) 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 under section 401 of this title] 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 402(g)(2)(A)(ii) 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.

“(4) Special rule for taxable years of partnerships which include january 1, 1987.—In the case of the taxable year of any partnership which begins before January 1, 1987, and ends after January 1, 1987, elective deferrals (within the meaning of section 402(g)(3) of the Internal Revenue Code of 1986) made on behalf of a partner for such taxable year shall, for purposes of section 402(g)(3) of such Code, be treated as having been made ratably during such taxable year.

“(5) Cash or deferred arrangements.—The amendments made by this section [amending this section and section 6051 of this title] shall not apply to employer contributions made during 1987 and attributable to services performed during 1986 under a qualified cash or deferred arrangement (as defined in section 401(k) of the Internal Revenue Code of 1986) if, under the terms of such arrangement as in effect on August 16, 1986—

“(A) the employee makes an election with respect to such contribution before January 1, 1987, and

“(B) the employer identifies the amount of such contribution before January 1, 1987.

“(6) Reporting requirements.—The amendments made by subsection (b) [amending section 6051 of this title] shall apply to calendar years beginning after December 31, 1986.”

Amendment by section 1106(c)(2) of Pub. L. 99–514 applicable to years beginning after Dec. 31, 1986, see section 1106(i) of Pub. L. 99–514, set out as a note under section 415 of this title.

Amendment by section 1108(b) of Pub. L. 99–514 applicable to years beginning after Dec. 31, 1986, see section 1108(h) of Pub. L. 99–514, set out as a note under section 219 of this title.

Amendment by section 1112(c) of Pub. L. 99–514 applicable to plan years beginning after Dec. 31, 1988, with special rule regarding collective bargaining agreements ratified before Mar. 1, 1986, and with provision for waiver of excise tax on reversions, see section 1112(e) of Pub. L. 99–514, set out as a note under section 401 of this title.

Amendment by section 1121(c)(1) of Pub. L. 99–514 applicable to years beginning after Dec. 31, 1986, with special provisions for plans maintained pursuant to collective bargaining agreements ratified before Mar. 1, 1986, and transition rules, see section 1121(d) of Pub. L. 99–514, set out as a note under section 401 of this title.

Section 1122(h) of Pub. L. 99–514, as amended by Pub. L. 100–647, title I, §1011A(b)(11)–(15), Nov. 10, 1988, 102 Stat. 3474, 3475, provided that:

“(1) In general.—Except as otherwise provided in this subsection, the amendments made by this section [amending this section and sections 72, 403, and 408 of this title] shall apply to amounts distributed after December 31, 1986, in taxable years ending after such date.

“(2) Subsection (c).—

“(A) Subsection (c)(1).—The amendment made by subsection (c)(1) [amending section 72 of this title] shall apply to individuals whose annuity starting date is after July 1, 1986.

“(B) Subsection (c)(2).—The amendment made by subsection (c)(2) [amending section 72 of this title] shall apply to individuals whose annuity starting date is after December 31, 1986, except that section 72(b)(3) of the Internal Revenue Code of 1986 (as added by such subsection) shall apply to individuals whose annuity starting date is after July 1, 1986.

“(C) Special rule for amounts not received as annuities.—In the case of any plan not described in section 72(e)(8)(D) of the Internal Revenue Code of 1986 (as added by subsection (c)(3)), the amendments made by subsection (c)(3) [amending section 72 of this title] shall apply to amounts received after July 1, 1986.

“(3) Special rule for individuals who attained age 50 before january 1, 1986.—

“(A) In general.—In the case of a lump sum distribution to which this paragraph applies—

“(i) the existing capital gains provisions shall continue to apply, and

“(ii) the requirement of subparagraph (B) of section 402(e)(4) of the Internal Revenue Code of 1986 (as amended by subsection (a)) that the distribution be received after attaining age 591/2 shall not apply.

“(B) Computation of tax.—If subparagraph (A) applies to any lump sum distribution of any taxpayer for any taxable year, the tax imposed by section 1 of the Internal Revenue Code of 1986 on such taxpayer for such taxable year shall be equal to the sum of—

“(i) the tax imposed by such section 1 on the taxable income of the taxpayer (reduced by the portion of such lump sum distribution to which clause (ii) applies), plus

“(ii) 20 percent of the portion of such lump sum distribution to which the existing capital gains provisions continue to apply by reason of this paragraph.

“(C) Lump sum distributions to which paragraph applies.—This paragraph shall apply to any lump sum distribution if—

“(i) such lump sum distribution is received by an employee who has attained age 50 before January 1, 1986 or by an individual, estate, or trust with respect to such an employee, and

“(ii) the taxpayer makes an election under this paragraph.

Not more than 1 election may be made under this paragraph with respect to an employee. An election under this subparagraph shall be treated as an election under section 402(e)(4)(B) of such Code for purposes of such Code.

“(4) 5-year phase-out of capital gains treatment.—

“(A) Notwithstanding the amendment made by subsection (b) [amending this section and section 403 of this title], if the taxpayer elects the application of this paragraph with respect to any distribution after December 31, 1986, and before January 1, 1992, the phase-out percentage of the amount which would have been treated, without regard to this subparagraph, as long-term capital gain under the existing capital gains provisions shall be treated as long-term capital gain.

“(B) For purposes of this paragraph—

“(C) No more than 1 election may be made under this paragraph with respect to an employee. An election under this paragraph shall be treated as an election under section 402(e)(4)(B) of the Internal Revenue Code of 1986 for purposes of such Code.

“(5) Election of 10-year averaging.—An employee who has attained age 50 before January 1, 1986, and elects the application of paragraph (3) or section 402(e)(1) of the Internal Revenue Code of 1986 (as amended by this Act) may elect to have such section applied by substituting ‘10 times’ for ‘5 times’ and ‘1/10’ for ‘1/5’ in subparagraph (B) thereof. For purposes of the preceding sentence, section 402(e)(1) of such Code shall be applied by using the rate of tax in effect under section 1 of the Internal Revenue Code of 1954 for taxable years beginning during 1986 and by including in gross income the zero bracket amount in effect under section 63(d) of such Code for such years. This paragraph shall also apply to an individual, estate, or trust which receives a distribution with respect to an employee described in this paragraph.

“(6) Existing capital gain provisions.—For purposes of paragraphs (3) and (4), the term ‘existing capital gains provisions’ means the provisions of paragraph (2) of section 402(a) of the Internal Revenue Code of 1954 (as in effect on the day before the date of the enactment of this Act [Oct. 22, 1986]) and paragraph (2) of section 403(a) of such Code (as so in effect).

“(7) Subsection (d).—The amendments made by subsection (d) [amending section 403 of this title] shall apply to taxable years beginning after December 31, 1985.

“(8) Frozen deposits.—The amendments made by subsection (e)(2) [amending this section and section 408 of this title] shall apply to amounts transferred to an employee before, on, or after the date of the enactment of this Act [Oct. 22, 1986], except that in the case of an amount transferred on or before such date, the 60-day period referred to in section 402(a)(5)(C) of the Internal Revenue Code of 1986 shall not expire before the 60th day after the date of the enactment of this Act.

“(9) Special rule for state plans.—In the case of a plan maintained by a State which on May 5, 1986, permitted withdrawal by the employee of employee contributions (other than as an annuity), section 72(e) of the Internal Revenue Code of 1986 shall be applied—

“(A) without regard to the phrase ‘before separation from service’ in paragraph (8)(D), and

“(B) by treating any amount received (other than as an annuity) before or with the 1st annuity payment as having been received before the annuity starting date.”

Amendment by section 1852(a)(5)(A), (b)(1)–(7), (c)(5) 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 1854(f)(4)(C) of Pub. L. 99–514, as amended by Pub. L. 100–647, title I, §1011(c)(6)(C), Nov. 10, 1988, 102 Stat. 3458, provided that: “The amendments made by paragraph (2) [amending this section] shall apply to any transaction occurring after December 31, 1984, except that in the case of any transaction occurring before the date of the enactment of this Act [Oct. 22, 1986], the period under which proceeds are required to be invested under section 402(j) of the Internal Revenue Code of 1954 [now 1986] (as added by paragraph (2)) shall not end before the earlier of 1 year after the date of such transaction or 180 days after the date of the enactment of this Act.”

Section 1875(c)(1)(B) of Pub. L. 99–514 provided that: “The amendments made by subparagraph (A) [amending this section] shall apply to distributions after the date of the enactment of this Act [Oct. 22, 1986]. Such amendments shall apply also to distributions after 1983 and on or before the date of the enactment of this Act to individuals who are not 5-percent owners (as defined in section 402(a)(5)(F)(ii) of the Internal Revenue Code of 1954 [now 1986] (as amended by this paragraph)).”

Amendment by section 1898(a)(2), (3), (c)(7)(A)(i), (e) of Pub. L. 99–514 effective as if included in the provision of the Retirement Equity Act of 1984, Pub. L. 98–397, to which such amendment relates, except as otherwise provided, see section 1898(j) of Pub. L. 99–514, set out as a note under section 401 of this title.

Amendment by section 1898(c)(1)(A) of Pub. L. 99–514 applicable to payments made after Oct. 22, 1986, see section 1898(c)(1)(C) of Pub. L. 99–514, set out as a note under section 72 of this title.

Amendment by Pub. L. 99–272 effective Jan. 1, 1986, with certain exceptions, see section 11019 of Pub. L. 99–272, set out as a note under section 1341 of Title 29, Labor.

Effective Date of 1984 Amendments

Amendment by section 204 of Pub. L. 98–397 effective Jan. 1, 1985, and amendment by section 207 of Pub. L. 98–397 applicable to plan years beginning after Dec. 31, 1984, 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.

Amendment by section 491(d)(9)–(11) of Pub. L. 98–369 applicable to obligations issued after Dec. 31, 1983, see section 491(f)(1) of Pub. L. 98–369, set out as a note under section 62 of this title.

Section 491(f)(2) of Pub. L. 98–369 provided that: “The amendment made by subsection (c) [amending this section and section 405 of this title] shall apply to redemptions after the date of the enactment of this Act [July 18, 1984] in taxable years ending after such date.”

Section 522(e) of Pub. L. 98–369, as amended by Pub. L. 99–514, title XVIII, §1852(b)(9), Oct. 22, 1986, 100 Stat. 2867, provided that: “The amendments made by this section [amending this section and sections 403, 408, and 409 of this title] shall apply to distributions made after the date of the enactment of this Act [July 18, 1984], in taxable years ending after such date.

Section 713(c)(4) of Pub. L. 98–369, as added by Pub. L. 99–514, title XVIII, §1875(c)(2), Oct. 22, 1986, 100 Stat. 2894, provided that: “The amendment made by paragraph (3) [amending this section] shall apply to distributions after July 18, 1984.”

Amendment by section 1001(b)(3) of Pub. L. 98–369 applicable to property acquired after June 22, 1984, and before Jan. 1, 1988, see section 1001(e) of Pub. L. 98–369, set out as a note under section 166 of this title.

Effective Date of 1983 Amendment

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 1981 Amendment

Amendment by section 311(b)(2), (3)(A), (c) of Pub. L. 97–34, applicable to taxable years beginning after Dec. 31, 1981, see section 311(i)(1) of Pub. L. 97–34, set out as a note under section 219 of this title.

Section 314(c)(2) of Pub. L. 97–34 provided that: “The amendment made by paragraph (1) [amending this section] shall apply to taxable years beginning after December 31, 1981.”

Effective Date of 1980 Amendments

Section 2(b) of Pub. L. 96–608, as amended by Pub. L. 99–514, §2, Oct. 22, 1986, 100 Stat. 2095, provided that:

“(1) In general.—The amendment made by subsection (a) [amending this section] shall apply to payments made in taxable years beginning after December 31, 1978.

“(2) Transitional rule.—In the case of any payment made before January 1, 1982, in a taxable year beginning after December 31, 1978, which is treated as a qualifying rollover distribution (as defined in section 402(a)(5)(D)(i) of the Internal Revenue Code of 1986 [formerly I.R.C. 1954]) by reason of the amendment made by subsection (a), the applicable period specified in section 402(a)(5)(C) of such Code shall not expire before the close of December 31, 1981.”

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

Amendment by section 101(d) of Pub. L. 95–600 effective with respect to taxable years beginning after Dec. 31, 1978, see section 101(f)(1) of Pub. L. 95–600, set out as a note under section 1 of this title.

Amendment by section 135(b) of Pub. L. 95–600 applicable to plan years beginning after December 31, 1979, see section 135(c)(1) of Pub. L. 95–600, set out as a note under section 401 of this title.

Section 157(h)(3)(A) of Pub. L. 95–600, as amended by Pub. L. 96–222, title I, §101(a)(14)(A), Apr. 1, 1980, 94 Stat. 204, provided that: “The amendments made by this subsection [amending this section and section 408 of this title] shall apply to payments made in taxable years beginning after December 31, 1977.”

Section 157(f)(2) of Pub. L. 95–600, as amended by Pub. L. 99–514, §2, Oct. 22, 1986, 100 Stat. 2095, provided that: “The amendment made by paragraph (1) [amending this section] shall apply to qualifying rollover distributions (as defined in section 402(a)(5)(D)(i) of the Internal Revenue Code of 1986 [formerly I.R.C. 1954]) completed after December 31, 1978, in taxable years ending after such date.”

Section 157(g)(4) of Pub. L. 95–600 provided that: “The amendments made by this subsection [amending this section and sections 403 and 408 of this title] shall apply to lump-sum distributions completed after December 31, 1978, in taxable years ending after such date.”

Effective Date of 1978 Amendment; Certain Rollovers Validated

Section 4(d) of Pub. L. 95–458, as amended by Pub. L. 99–514, §2, Oct. 22, 1986, 100 Stat. 2095, provided that:

“(1) In general.—The amendments made by subsections (a), (b), and (c) [amending this section and section 403 of this title] shall apply with respect to taxable years beginning after December 31, 1974.

“(2) Validation of certain attempted rollovers.—If the taxpayer—

“(A) attempted to comply with the requirements of section 402(a)(5) or 403(a)(4) of the Internal Revenue Code of 1986 [formerly I.R.C. 1954] for a taxable year beginning before the date of the enactment of this Act, [Oct. 14, 1978], and

“(B) failed to meet the requirements of such section that all property received in the distribution be transferred,

such section (as amended by this section) shall be applied by treating any transfer of property made on or before December 31, 1978, as if it were made on or before the 60th day after the day on which the taxpayer received such property. For purposes of the preceding sentence, a transfer of money shall be treated as a transfer of property received in a distribution to the extent that the amount of the money transferred does not exceed the highest fair market value of the property distributed during the 60-day period beginning on the date on which the taxpayer received such property.”

Effective Date of 1977 Amendment

Amendment by Pub. L. 95–30 applicable to taxable years beginning after Dec. 31, 1976, see section 106(a) of Pub. L. 95–30, set out as a note under section 1 of this title.

Effective Date of 1976 Amendments

Section 1402(b)(1) of Pub. L. 94–455 provided that the amendment made by that section is effective with respect to taxable years beginning in 1977.

Section 1402(b)(2) of Pub. L. 94–455 provided that the amendment made by that section is effective with respect to taxable years beginning after Dec. 31, 1977.

Section 1512(b) of Pub. L. 94–455 provided that: “The amendment made by this section [amending this section] shall apply to distributions and payments made after December 31, 1975, in taxable years beginning after such date.”

Section 1901(a)(57)(C)(ii) of Pub. L. 94–455 provided that: “The amendment made by clause (i) [amending this section] shall apply with respect to distributions or payments made after December 31, 1973, in taxable years beginning after such date.”

Amendment by Pub. L. 94–267 applicable with respect to payments made to an employee on or after July 4, 1974, see section 1(e) of Pub. L. 94–267, set out as a note under section 401 of this title.

Effective Date of 1974 Amendment

Section 2002(i)(3) of Pub. L. 93–406, as amended by Pub. L. 99–514, §2, Oct. 22, 1986, 100 Stat. 2095, provided that: “The amendments made by subsection (g)(5) and (6) [amending this section and section 403 of this title] shall apply on and after the date of enactment of this Act [Sept. 2, 1974] with respect to contributions to an employees’ trust described in section 401(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 an annuity plan described in section 403(a) of such Code.”

Section 2005(d) of Pub. L. 93–406 provided that: “The amendments made by this section [amending this section and sections 46, 50A, 56, 62, 72, 101, 122, 403, 405, 406, 407, 871, 877, 901, 1304, and 1348 of this title] shall apply only with respect to distributions or payments made after December 31, 1973, in taxable years beginning after such date.”

Effective Date of 1969 Amendment

Amendment by section 321(b)(1) of Pub. L. 91–172 applicable with respect to contributions made and premiums paid after Aug. 1, 1969, see section 321(d) of Pub. L. 91–172, set out as an Effective Date note under section 83 of this title.

Section 515(d) of Pub. L. 91–172 provided that: “The amendments made by this section [amending this section and sections 72, 403, 405, 406, 407 and 1304 of this title] shall apply to taxable years ending after December 31, 1969.”

Effective Date of 1964 Amendment

Amendment by section 221(c)(1) of Pub. L. 88–272 applicable to taxable years ending after Dec. 31, 1963, see section 221(e) of Pub. L. 88–272, set out as a note under section 421 of this title.

Amendment by section 232(e)(1)–(3) of Pub. L. 88–272 applicable to taxable years beginning after Dec. 31, 1963, see section 232(g) of Pub. L. 88–272, set out as a note under section 5 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 1960 Amendment

Section 3 of Pub. L. 86–437 provided that: “The amendments made by this Act [amending this section and section 871 of this title] shall apply only with respect to taxable years beginning after December 31, 1959.”

Regulations

Secretary of the Treasury or his delegate to issue before Feb. 1, 1988, final regulations to carry out amendments made by section 1112 of Pub. L. 99–514, see section 1141 of Pub. L. 99–514, set out as a note under section 401 of this title.

Savings Provision

For provisions that nothing in amendment by Pub. L. 101–508 be construed to affect treatment of certain transactions occurring, property acquired, or items of income, loss, deduction, or credit taken into account prior to Nov. 5, 1990, for purposes of determining liability for tax for periods ending after Nov. 5, 1990, see section 11821(b) of Pub. L. 101–508, set out as a note under section 29 of this title.

Model Explanation

Section 521(d) of Pub. L. 102–318 provided that: “The Secretary of the Treasury or his delegate shall develop a model explanation which a plan administrator may provide to a recipient in order to meet the requirements of section 402(f) of the Internal Revenue Code of 1986.”

Incorporation by Reference of Subsection (g) Limitations

Section 1011(c)(10) of Pub. L. 100–647 provided that: “Notwithstanding any other provision of law, a plan may incorporate by reference the dollar limitations under section 402(g) of the Internal Revenue Code of 1986.”

Applicability of Subsection (a)(5)(F)(ii)

Section 1011A(a)(5) of Pub. L. 100–647 provided that: “Section 402(a)(5)(F)(ii) of the Internal Revenue Code of 1954 shall not apply to distributions after October 22, 1986, and before the 1st taxable year beginning after 1986 which are attributable to benefits which accrued before January 1, 1985.”

Applicability of Subsection (a)(5)(D)(i)(II)

Section 1011A(b)(4)(E) of Pub. L. 100–647 provided that: “Section 402(a)(5)(D)(i)(II) of the 1986 Code (as in effect after the amendment made by subparagraph (A)) shall not apply to distributions after December 31, 1986, and before March 31, 1988.”

Election To Treat Certain Lump Sum Distributions Received During 1987 as Received During 1986

Section 1124 of Pub. L. 99–514, as amended by Pub. L. 100–647, title I, §1011A(d), Nov. 10, 1988, 102 Stat. 3476, provided that:

“(a) In General.—If an employee dies, separates from service, or becomes disabled before 1987 and an individual, trust, or estate receives a lump-sum distribution with respect to such employee after December 31, 1986, and before March 16, 1987, on account of such death, separation from service, or disability, then, for purposes of the Internal Revenue Code of 1986, such individual, estate, or trust may treat such distribution as if it were received in 1986.

“(b) Special Rule for Terminated Plan.—In the case of an individual, estate, or trust who receives with respect to an employee a distribution from a terminated plan which was maintained by a corporation organized under the laws of the State of Nevada, the principal place of business of which is Denver, Colorado, and which filed for relief from creditors under the United States Bankruptcy Code on August 28, 1986, the individual, estate, or trust may treat a lump sum distribution received from such plan before June 30, 1987, as if it were received in 1986.

“(c) Lump Sum Distribution.—For purposes of this section, the term ‘lump sum distribution’ has the meaning given such term by section 402(e)(4)(A) of the Internal Revenue Code of 1986, without regard to subparagraph (B) or (H) of section 402(e)(4) of such Code.”

Plan Amendments Not Required Until January 1, 1994

For provisions directing that if any amendments made by subtitle B [§§521–523] of title V of Pub. L. 102–318 require an amendment to any plan, such plan amendment shall not be required to be made before the first plan year beginning on or after Jan. 1, 1994, see section 523 of Pub. L. 102–318, set out as a note under section 401 of this title.

Plan Amendments Not Required Until January 1, 1989

For provisions directing that if any amendments made by subtitle A or subtitle C of title XI [§§1101–1147 and 1171–1177] or title XVIII [§§1800–1899A] of Pub. L. 99–514 require an amendment to any plan, such plan amendment shall not be required to be made before the first plan year beginning on or after Jan. 1, 1989, see section 1140 of Pub. L. 99–514, as amended, set out as a note under section 401 of this title.

Treatment of Certain Distributions From Qualified Terminated Plan

Section 551 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 the Internal Revenue Code [of] 1986 [formerly I.R.C. 1954], if—

“(1) a distribution was made from a qualified terminated plan to an employee on December 16, 1976, and on January 6, 1977, such employee transferred all of the property received in such distribution to an individual retirement account (within the meaning of section 408(a) of such Code) established for the benefit of such employee, and

“(2) the remaining balance to the credit of such employee in such qualified terminated plan was distributed to such employee on January 21, 1977, and all the property received by such employee in such distribution was transferred by such employee to such individual retirement account on January 21, 1977,

then such distributions shall be treated as qualifying rollover distributions (within the meaning of section 402(a)(5) of such Code) and shall not be includible in the gross income of such employee for the taxable year in which paid.

“(b) Qualified Terminated Plan.—For purposes of this section, the term ‘qualified terminated plan’ means a pension plan—

“(1) with respect to which a notice of sufficiency was issued by the Pension Benefit Guaranty Corporation on December 2, 1976, and

“(2) which was terminated by corporate action on February 20, 1976.

“(c) Refund or Credit of Overpayment Barred by Statute of Limitations.—Notwithstanding section 6511(a) of the Internal Revenue Code of 1986 or any other period of limitation or lapse of time, a claim for credit or refund of overpayment of the tax imposed by such Code which arises by reason of this section may be filed by any person at any time within the 1-year period beginning on the date of enactment of this Act [July 18, 1984]. Sections 6511(b) and 6514 of such Code shall not apply to any claim for credit or refund filed under this subsection within such 1-year period.”

Transitional Rule in Case of Rollover Contributions to Employee Trusts or Annuities

Section 157(h)(3)(B) of Pub. L. 95–600, as amended by Pub. L. 96–222, title I, §101(a)(14)(A), (D), Apr. 1, 1980, 94 Stat. 204, 205; Pub. L. 99–514, §2, Oct. 22, 1986, 100 Stat. 2095, provided that: “In the case of any payment made during 1978 which is described in section 402(a)(5)(A) or 403(a)(4)(A) of the Internal Revenue Code of 1986 [formerly I.R.C. 1954] by reason of the amendments made by this subsection [amending sections 402 and 408 of this title], the applicable period specified in section 402(a)(5)(C) of such Code (or in the case of an individual retirement annuity, such section as made applicable by section 403(a)(4)(B) of such code) shall not expire before the close of December 31, 1980.”

Transitional Rules Relating to Period for Rollover Contribution

Section 1(d) of Pub. L. 94–267, as amended by Pub. L. 99–514, §2, Oct. 22, 1986, 100 Stat. 2095, provided that:

“(1) In general.—

“(A) Period for rollover contribution.—In the case of a payment described in section 402(a)(5)(A) (other than a payment described in section 402(a)(5)(A) as in effect on the day before the date of the enactment of this Act) [Apr. 15, 1976] or section 403(a)(4)(A) (other than a payment described in section 403(a)(4)(A) as in effect on the day before the date of the enactment of this Act [Apr. 15, 1976] of the Internal Revenue Code of 1986 [formerly I.R.C. 1954] (relating to distributions of the balance to the credit of the employee) which is contributed by an employee after the date of the enactment of this Act [Apr. 15, 1976] to a trust, plan, account, annuity, or bond described in section 402(a)(5)(B) or 403(a)(4)(B) of such Code, the applicable period specified in section 402(a)(5)(B) or 403(a)(4)(B) of such Code (relating to rollover distributions to another plan or retirement account) shall not expire before December 31, 1976.

“(B) Time of contribution.—

(i) General rule.—If the initial portion of a payment the applicable period for which is determined under subparagraph (A) is contributed before December 31, 1976, by an individual to a trust, plan, account, annuity, or bond described in subparagraph (A) and the remaining portion of such payment is contributed by such individual to such a trust, plan, account, annuity, or bond not later than 30 days after the date a credit or refund is allowed by the Secretary of the Treasury or his delegate under section 6402 of the Internal Revenue Code of 1986 with respect to the contribution, then, for purposes of subparagraph (A) and sections 402(a)(5) and 403(a)(4) of such Code, at the election of the individual (made in accordance with regulations prescribed by the Secretary or his delegate), such remaining portion shall be considered to have been contributed on the date the initial portion of the payment was contributed. For purposes of this subparagraph, the initial portion of a payment is the amount by which such payment exceeds the amount of the tax imposed on such payment by chapter 1 of such Code (determined without regard to this subparagraph). [chapter 1 of this title]

“(ii) Regulations.—For purposes of this subparagraph, the tax imposed on a payment by chapter 1 of the Internal Revenue Code of 1986, and the date a credit or refund is allowed by the Secretary of the Treasury or his delegate under section 6402 with respect to a contribution, shall be determined under regulations prescribed by the Secretary of the Treasury or his delegate.

“(C) Period of limitations.—If an individual has made the election provided by subparagraph (B), then—

“(i) the period provided by the Internal Revenue Code of 1986 for the assessment of any deficiency for the taxable year in which the payment described in subparagraph (A) was made and each subsequent taxable year for which tax is determined by reference to the treatment of such payment under such Code or the status under such Code of any trust, plan, account, annuity, or bond described in subparagraph (A) shall, to the extent attributable to such treatment, not expire before the expiration of 3 years from the date the Secretary of the Treasury or his delegate is notified by the individual (in such manner as the Secretary of the Treasury or his delegate may prescribe) that such individual has made (or failed to make) the contribution of the remaining portion of the payment within the period specified in subparagraph (B)(i), and

“(ii) such deficiency may be assessed before the expiration of such 3-year period notwithstanding the provisions of section 6212(c) of such Code or the provisions of any other law or rule of law which would otherwise prevent such assessment.

“(2) Rollover contribution for certain property sold.—Sections 402(a)(5)(C) and 403(a)(4)(C) of the Internal Revenue Code of 1986 (relating to the requirement that rollover amount must consist of property received in a distribution) shall not apply with respect to that portion of the property received in a payment described in section 402(a)(5)(A) (other than a payment described in section 402(a)(5)(A) as in effect on the day before the date of the enactment of this Act [Apr. 15, 1976] or 403(a)(4)(A) (other than a payment described in section 403(a)(4)(A) as in effect on the day before the date of the enactment of this Act) [Apr. 15, 1976] of such Code which is sold or exchanged by the employee on or before the date of the enactment of this Act, [Apr. 15, 1976], if the employee transfers an amount of cash equal to the proceeds received from the sale or exchange of such property in excess of the amount considered contributed by the employee (within the meaning of section 402(a)(4)(D)(i) of such Code).

“(3) Nonrecognition of gain or loss.—For purposes of the Internal Revenue Code of 1986 [this title] no gain or loss shall be recognized with respect to the sale or exchange of property described in paragraph (2) if the proceeds of such sale or exchange are transferred by an employee in accordance with this subsection and the applicable provisions of section 402(a)(5) or 403(a)(4) of such Code.”

I.R.C. § 402 — Taxability of beneficiary of employees' trust · USC 1994 ed., current through 1995-01-04 · https://pensionresource.website/EAMain?content=EAMain.Law&id=irc-402&asof=1985-09-30 · printed Oct 16, 2026

(a) Taxability of beneficiary of exempt trust
(b) Taxability of beneficiary of nonexempt trust
(c) Rules applicable to rollovers from exempt trusts
(d) Tax on lump sum distributions
(e) Other rules applicable to exempt trusts
(f) Written explanation to recipients of distributions eligible…
(g) Limitation on exclusion for elective deferrals
(h) Special rules for simplified employee pensions
(i) Treatment of self-employed individuals
(j) Effect of disposition of stock by plan on net unrealized ap…

Cited by (code & regs)

Treas. Reg. § 1.402(f)-1 Required explanation of eligible rollover distrib…
Treas. Reg. § 1.402(c)-2 Eligible rollover distributions; questions and an…
Treas. Reg. § 1.402(a)-1 Taxability of beneficiary under a trust which mee…
I.R.C. § 401 Qualified pension, profit-sharing, and stock bonu…
Treas. Reg. § 1.403(b)-4 Contribution limitations.
Treas. Reg. § 1.402(g)-1 Limitation on exclusion for elective deferrals.
Treas. Reg. § 1.401(a)(31)-1 Requirement to offer direct rollover of eligible …
I.R.C. § 72 Annuities; certain proceeds of endowment and life…
I.R.C. § 403 Taxation of employee annuities
Treas. Reg. § 31.3405(c)-1 Withholding on eligible rollover distributions; q…
Treas. Reg. § 1.401(k)-1 Certain cash or deferred arrangements.
I.R.C. § 414 Definitions and special rules
Treas. Reg. § 1.430(a)-1 Determination of minimum required contribution.
Treas. Reg. § 1.415(c)-2 Compensation.
Treas. Reg. § 1.403(b)-7 Taxation of distributions and benefits.

Treasury Regulations

Treas. Reg. § 1.402(a)-1 Taxability of beneficiary under a trust which meets the requirements of section 401(a).
Treas. Reg. § 1.402(a)(5)-1T Rollovers of partial distributions from qualified trusts and annuities. (Temporary)
Treas. Reg. § 1.402(b)-1 Treatment of beneficiary of a trust not exempt under section 501(a).
Treas. Reg. § 1.402(c)-1 Taxability of beneficiary of certain foreign situs trusts.
Treas. Reg. § 1.402(c)-2 Eligible rollover distributions; questions and answers.
Treas. Reg. § 1.402(d)-1 Effect of section 402(d).
Treas. Reg. § 1.402(e)-1 [Reserved]
Treas. Reg. § 1.402(f)-1 Required explanation of eligible rollover distributions; questions and answers.
Treas. Reg. § 1.402(g)-0 Limitation on exclusion for elective deferrals, table of contents.
Treas. Reg. § 1.402(g)-1 Limitation on exclusion for elective deferrals.
Treas. Reg. § 1.402(g)-2 Increased limit for catch-up contributions.
Treas. Reg. § 1.402(g)(3)-1 Employer contributions to purchase a section 403(b) contract under a salary reduction agreement.

Guidance addressing this section

IRS / Treasury

Notices

Notice 2026-13 Feb 2, 2026 — Safe Harbor Explanations – Eligible Rollover Distributions (c)(3)(x)(c)(4)(c)(4)(B)(f)(f)(1)(l)
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 (c)(c)(12)(c)(12)(A)(c)(12)(B)(c)(8)(B)
Notice 2020-62Superseded Aug 24, 2020 — Safe Harbor Explanations – Eligible Rollover Distributions (c)(4)(c)(8)(c)(8)(B)(f)(f)(1)
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… (c)(c)(11)(c)(3)(B)(c)(4)(c)(4)(A)(c)(4)(B)
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… (c)(8)
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… (c)(3)(c)(3)(B)(c)(3)(C)(ii)(c)(3)(C)(iv)(c)(4)(f)
Modified by Notice 2020-62
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)
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… (c)(4)(f)(f)(1)
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… (c)(11)(c)(2)(A)(f)(f)(2)(A)(g)(2)(A)(ii)
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… (c)(11)(c)(2)(A)(f)(f)(2)(A)(g)(2)(A)(ii)
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… (c)(c)(11)(c)(4)(c)(8)(B)(f)(g)(3)(A)
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 … (g)(1)(g)(3)
Notice 2007-99 Dec 26, 2007 — Distributions from governmental plans and health and accident insurance; section 845 of PPA '06. As a result of section 845 of the Pension Protection Act of 20… (l)(l)(4)(D)(l)(5)(A)
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 … (g)(1)(g)(3)
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… (c)(11)(c)(2)(A)(f)(g)
Modified by Notice 2007-69
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 … (g)(1)(g)(3)
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 … (g)(1)(g)(3)
Notice 2004-72 Nov 15, 2004 — 2005 section 415 cost-of-living adjustments; retirement plans, etc. This notice sets forth certain cost-of-living adjustments effective January 1, 2005, applic… (g)(1)(g)(3)

Treasury Decisions

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… (c)(c)(3)(c)(3)(A)(c)(3)(B)(c)(3)(C)(c)(3)(C)(ii)
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 … (c)(e)(1)(iii)(g)(g)(1)(g)(1)(C)(g)(3)
T.D. 9223 Sep 26, 2005 — Final regulations under section 402 of the Code address the amount includible in a distributee’s income when life insurance contracts are distributed by a qual…

Final Rules

86 FR 464 Jan 6, 2021 — Rollover Rules for Qualified Plan Loan Offset Amounts (c)(c)(3)(c)(3)(A)(c)(3)(B)(c)(3)(C)(c)(3)(C)(ii)
79 FR 38247 Jul 7, 2014 — Tax Treatment of Qualified Retirement Plan Payment of Accident or Health Insurance Premiums; Correction (a)
79 FR 26838 May 12, 2014 — Tax Treatment of Qualified Retirement Plan Payment of Accident or Health Insurance Premiums (a)(c)(e)(e)(1)(e)(1)(i)(e)(2)

Revenue Procedures

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… (c)(3)(c)(3)(A)(c)(3)(B)(c)(3)(C)
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… (c)(3)(c)(3)(B)
Superseded by Rev. Proc. 2020-46
Rev. Proc. 2005-25 Apr 25, 2005 — Fair market value; distributions; qualified retirement plans. This procedure provides guidance, including examples, of how fair market value may be determined … (a)(a)(1)(iii)(a)(2)(b)(b)(1)(b)(2)
Rev. Proc. 2004-16Superseded Mar 8, 2004 — Fair market value; distributions; qualified retirement plans. This procedure provides interim guidance on how fair market value may be determined in the instan… (a)(a)(2)
Superseded by Rev. Proc. 2005-25

Proposed Rules

85 FR 51369Proposed Aug 20, 2020 — Rollover Rules for Qualified Plan Loan Offset Amounts Comments due Oct 5, 2020 (c)(c)(3)(c)(3)(A)(c)(3)(B)(c)(3)(C)(c)(3)(C)(ii)
79 FR 56310Proposed Sep 19, 2014 — Removal of Allocation Rule for Disbursements From Designated Roth Accounts to Multiple Destinations (a)(c)(c)(1)(c)(2)(c)(2)(A)(f)
78 FR 68780Proposed Nov 15, 2013 — Treatment of Income From Indian Fishing Rights-Related Activity as Compensation (e)(3)(h)(1)(B)(k)
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… (c)(8)(B)(f)(f)(1)
REG-133300-07Proposed Dec 3, 2007 — Part IV. Items of General Interest (c)(e)(1)(iii)(g)(g)(1)(C)(g)(3)(A)(g)(3)(C)
REG-148393-06Proposed Sep 24, 2007 — Proposed regulations under section 402 of the Code clarify that a payment from a qualified plan for an accident or health insurance premium generally constitut… (a)(c)(e)(e)(1)(e)(2)(l)
REG-146459-05Proposed Feb 21, 2006 — Proposed regulations under sections 402A, 408A, and 402(g) of the Code set forth the tax treatment of designated Roth contributions (and related earnings) that… (a)(c)(c)(2)(c)(3)(c)(4)(c)(8)
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)(a)(1)(iii)(a)(2)

Revenue Rulings

Rev. Rul. 2019-19 Sep 3, 2019 — This revenue ruling provides that an individual’s failure to cash a distribution check from a qualified plan does not permit the individual to exclude the amou… (a)

Announcements

Ann. 2015-13 Apr 13, 2015 — This announcement explains the effect of H.R. 2591, which became Public Law 113–243. The announcement also explains how taxpayers should report the rollover of… (b)(2)
Ann. 2008-2 Jan 22, 2008 — Minimum funding standards; alternative funding schedule. This announcement describes how a commercial passenger airline may make an election for an alternative… (a)(a)(1)(a)(2)(d)(1)(B)(e)
Ann. 2006-70 Oct 2, 2006 — Minimum funding standards; alternative funding schedule election. This announcement describes how to make an election of an alternative funding schedule pursua… (a)(1)(e)

Also cited in 174 other documents

IRS / Treasury

Notices

Notice 2026-48 Aug 24, 2026 — Notice of Intent to Issue Regulations with Respect to Saver’s Match Contributions (a)(c)(c)(8)(B)(v)(e)(3)(g)(g)(1)
Notice 2026-49 Aug 24, 2026 — Guidance on Section 324 of the SECURE 2.0 Act with Respect to Rollovers (a)(a)(1)(v)(c)(c)(1)(c)(2)(c)(2)(A)
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… (f)(l)(1)(l)(3)
Notice 2026-34 Jun 1, 2026 — 2026 Cumulative List of Changes in Plan Qualification Requirements for Defined Benefit Qualified Pre-approved Plans (c)(l)(l)(5)(A)
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… (c)(l)(l)(5)(A)
Notice 2025-68 Dec 22, 2025 — Notice of intent to issue regulations with respect to section 530A Trump accounts (c)(8)(B)(iii)
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… (g)(1)(g)(3)
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 (g)
Notice 2024-55 Jul 8, 2024 — Certain Exceptions to the 10 Percent Additional Tax Under Code Section 72(t) (c)(c)(4)(c)(8)(B)(f)
Notice 2024-2Modified Jan 8, 2024 — Miscellaneous Changes Under the SECURE 2.0 Act of 2022 (c)(c)(8)(B)(e)(3)(g)(g)(3)(h)(1)
Modified by Notice 2026-33
Notice 2024-3 Jan 8, 2024 — 2023 Cumulative List of Changes in Plan Qualification Requirements for Defined Contribution Qualified Pre-approved Plans (c)(g)(3)(l)(l)(5)(A)
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… (g)(1)(A)(g)(1)(B)(g)(1)(C)
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… (c)(c)(11)(c)(3)(B)(c)(4)(c)(8)(f)
Notice 2022-55 Nov 7, 2022 — 2023 Limitations Adjusted as Provided in Section 415(d), etc. (g)(1)(g)(3)
Notice 2022-45 Oct 17, 2022 — Notice 2022-45 extends the deadlines for amending an eligible retirement plan (including an individual retirement arrangement or annuity contract) to reflect t… (c)(8)(B)
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… (g)(1)(g)(3)
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… (g)(1)(g)(3)
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)(c)(c)(3)(c)(3)(C)(c)(4)(c)(8)
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… (g)(1)(g)(3)
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… (g)(1)(g)(3)
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… (c)
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… (g)(1)(g)(3)
Notice 2015-75 Nov 16, 2015 — Section 415 of the Internal Revenue Code (the Code) provides for dollar limitations on benefits and contributions under qualified retirement plans. Section 415… (g)(1)(g)(3)
Notice 2014-70 Nov 24, 2014 — This notice sets forth certain cost-of-living adjustments effective January 1, 2015, applicable to the dollar limitations on benefits and contributions under q… (g)(1)(g)(3)
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)(c)(c)(1)(c)(2)(c)(2)(A)(f)
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… (c)(e)(1)
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… (c)(4)(e)(4)(B)(f)(g)(2)(A)
Notice 2013-84 Dec 23, 2013 — This notice contains the 2013 Cumulative List of Changes in Plan Qualification Requirements (2013 Cumulative List) described in section 4 of Rev. Proc. 2007–44… (c)(11)(f)(f)(2)(A)(g)(2)(A)(ii)
Notice 2013-73 Dec 2, 2013 — 2014 cost-of-living adjustments; retirements plans, etc. This notice sets forth certain cost-of-living adjustments effective January 1, 2014, applicable to the… (g)(1)(g)(3)
Notice 2012-76 Dec 27, 2012 — This notice contains the 2012 Cumulative List of Changes in Plan Qualification Requirements (2012 Cumulative List) described in section 4 of Rev. Proc. 2007-44… (c)(11)(c)(2)(A)(f)(f)(2)(A)(g)(2)(A)(ii)
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 … (l)
Notice 2011-90 Nov 21, 2011 — 2012 cost-of-living adjustments; retirements plans, etc. This notice sets forth certain cost-of-living adjustments effective January 1, 2012, applicable to the… (g)(1)(g)(3)
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… (c)(c)(11)(c)(4)(c)(9)(e)(1)(B)(e)(4)
Notice 2010-78 Dec 6, 2010 — 2011 cost-of-living adjustments; retirements plans, etc. This notice sets forth certain cost-of-living adjustments effective January 1, 2011, applicable to the… (g)(1)(g)(3)
Notice 2010-15 Feb 8, 2010 — Miscellaneous HEART Act changes. This notice provides guidance in the form of questions and answers with respect to certain provisions of the Heroes Earnings A… (c)(4)
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… (c)(11)(c)(2)(A)(f)(f)(2)(A)(g)(g)(2)(A)(ii)
Notice 2009-94 Dec 14, 2009 — 2010 cost-of-living adjustments; retirement plans, etc. This notice sets forth certain cost-of-living adjustments effective January 1, 2010, applicable to the … (g)(1)(g)(3)
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… (c)(c)(11)(c)(3)(B)(c)(4)(c)(4)(A)(f)
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… (g)
Notice 2009-66 Sep 28, 2009 — Automatic enrollment in SIMPLE IRAs. This notice provides guidance to facilitate automatic enrollment in SIMPLE IRA plans, including questions and answers rela… (g)
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)(c)(c)(8)(e)(4)(g)(3)(g)(3)(A)
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… (a)(1)(e)
Notice 2008-113Modified Dec 22, 2008 — This notice provides taxpayers the ability to correct certain operational failures to comply with section 409A of the Code, or to limit the amount of additiona… (g)(1)(B)
Modified by Notice 2010-80
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… (c)(11)(c)(2)(A)(f)(g)
Notice 2008-62 Jul 21, 2008 — This notice provides that the Treasury Department and the IRS anticipate proposing regulations that will address, among other things, when an arrangement in wh… (g)(1)(B)
Notice 2008-30 Mar 24, 2008 — Distributions; various issues; Pension Protection Act of 2006 (PPA ’06). This notice provides guidance in the form of questions and answers with respect to cer… (c)(11)(c)(4)(c)(8)(B)(g)
Notice 2007-100Obsolete Dec 26, 2007 — This notice provides transition relief and guidance on the correction of certain failures of a nonqualified deferred compensation plan to comply with section 4… (g)(1)(B)
Obsolete by Notice 2008-113
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 … (c)(11)(c)(2)(A)(f)(g)
Notice 2007-62 Aug 6, 2007 — This notice announces the intent of the Treasury Department and the Service to issue guidance under section 457 of the Code, which applies to nonqualified defe… (b)
Notice 2007-28 Apr 2, 2007 — Deductibility; contributions; sections 801 and 803 of the Pension Protection Act of 2006. This notice addresses, in question and answer format, the deductibili… (g)(3)
Notice 2007-7Modified Jan 29, 2007 — Distribution issues; multiple issues; Pension Protection Act of 2006. This notice provides guidance in the form of questions and answers with respect to certai… (c)(c)(11)(f)(l)
Modified by Notice 2009-82; Modified by Notice 2007-99
Notice 2006-105 Dec 11, 2006 — Minimum funding standards; alternative deficit reduction contribution. This notice describes how a commercial passenger airline may make an election of an alte… (i)
Notice 2006-79 Oct 23, 2006 — This notice sets forth additional transition relief under section 409A. The notice generally extends through December 31, 2007, the transition relief that prev… (d)
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… (c)
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… (g)
Notice 2005-92 Dec 19, 2005 — Distributions; recontributions; loans; Katrina Emergency Tax Relief Act of 2005 (KETRA). This notice describes various aspects of sections 101 and 103 of KETRA… (a)(c)(c)(4)(c)(8)(f)(g)
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… (c)(8)(f)(f)(1)(f)(2)(A)
Notice 2004-84Modified Dec 27, 2004 — Retirement plans; qualification, list of changes. This notice sets forth a list of changes referred to in Announcement 2004-71, 2004-40 I.R.B. 569, pertaining … (g)
Modified by Notice 2005-95

Final Rules

91 FR 23915 May 4, 2026 — Treatment of Income From Indian Fishing Rights-Related Activity as Compensation (e)(3)
90 FR 44527 Sep 16, 2025 — Catch-Up Contributions (c)(3)(i)(e)(e)(2)(ii)(e)(5)(e)(8)(iii)(g)
89 FR 58886 Jul 19, 2024 — Required Minimum Distributions (a)(a)(1)(iii)(a)(2)(b)(c)(c)(10)
86 FR 9120 Feb 11, 2021 — Net Stable Funding Ratio: Liquidity Risk Measurement Standards and Disclosure Requirements (b)
85 FR 72472 Nov 12, 2020 — Updated Life Expectancy and Distribution Period Tables Used for Purposes of Determining Minimum Required Distributions (c)(8)(B)
85 FR 61813 Oct 1, 2020 — Income Tax Withholding on Certain Periodic Retirement and Annuity Payments Under Section 3405(a) (f)(2)(A)
84 FR 49651 Sep 23, 2019 — Hardship Distributions of Elective Contributions, Qualified Matching Contributions, Qualified Nonelective Contributions, and Earnings (e)(3)(g)(g)(3)(C)
81 FR 31165 May 18, 2016 — Removal of Allocation Rule for Disbursements From Designated Roth Accounts to Multiple Destinations (a)(c)(c)(1)(c)(2)(c)(2)(A)
80 FR 54374 Sep 9, 2015 — Determination of Minimum Required Pension Contributions (a)(1)(a)(2)(c)(1)
79 FR 61440 Oct 10, 2014 — Liquidity Coverage Ratio: Liquidity Risk Measurement Standards (b)
75 FR 64123 Oct 19, 2010 — Hybrid Retirement Plans (c)(8)

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 … (c)(3)
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 … (c)(c)(12)(c)(3)
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 … (c)(3)
Superseded by Rev. Proc. 2025-4
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… (g)
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 … (c)(3)
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 … (c)(3)
Superseded by Rev. Proc. 2023-4
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 … (g)
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… (b)(c)(c)(8)(A)(c)(8)(B)(c)(9)(e)(1)(ii)
Modified by Notice 2024-77
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… (c)(3)
Superseded by Rev. Proc. 2022-4
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… (c)(3)
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 … (g)
Superseded by Rev. Proc. 2021-30
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… (c)(3)
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”… (b)(c)(c)(8)(A)(c)(8)(B)(c)(9)(f)
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… (c)(3)
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… (g)
Superseded by Rev. Proc. 2023-37
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 … (c)(3)
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… (b)(c)(c)(8)(A)(c)(8)(B)(c)(9)(f)
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 …
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)(g)
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… (g)
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… (g)
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 …
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…
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…
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…
Modified by Rev. Proc. 2013-22
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…
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…
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)(g)
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…
Superseded by Rev. Proc. 2012-6
Rev. Proc. 2010-48 Dec 13, 2010 — This procedure provides guidance to drafters and users of pre-approved IRAs. Section 3 provides guidance to drafters and users of prototype IRAs, including rul… (c)(8)(B)
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…
Superseded by Rev. Proc. 2011-6
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…
Superseded by Rev. Proc. 2010-6
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… (c)(c)(4)(c)(8)(c)(8)(A)(c)(8)(B)(c)(9)
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…
Superseded by Rev. Proc. 2009-6
Rev. Proc. 2007-71 Dec 17, 2007 — Tax-sheltered annuities; written program; public schools; model amendments. This procedure sets forth model amendments that may be adopted in order to satisfy … (c)(4)(c)(8)(B)(f)(g)(g)(1)(B)
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…
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 (… (c)(c)(8)(A)(c)(8)(B)(c)(9)(e)(1)(ii)(e)(2)
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…
Superseded by Rev. Proc. 2007-6
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…
Superseded by Rev. Proc. 2006-6
Rev. Proc. 2004-56 Aug 30, 2004 — Section 457(b) plan model amendments for governmental plans. This procedure provides model amendments that may be used by a state or local government eligible … (c)(8)(B)(f)(h)(1)(B)
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…
Superseded by Rev. Proc. 2005-6

Revenue Rulings

Rev. Rul. 2025-15 Aug 4, 2025 — Section 6047. — Information Relating to Certain Trusts and Annuity Plans (a)(f)(2)(A)
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)(e)(3)(g)(1)(A)(g)(3)
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)(e)(3)(g)(1)(A)(g)(3)
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)(c)(c)(8)(c)(8)(B)(d)
Modified by Notice 2012-6
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 …
Rev. Rul. 2004-12 Feb 17, 2004 — Plan qualification; rollovers. This ruling describes a situation where an eligible retirement plan separately accounts for amounts attributable to rollover con… (c)(c)(10)(c)(2)(f)(f)(1)(E)(g)(3)
Rev. Rul. 2004-4 Feb 9, 2004 — Employee stock ownership plans; S corporations; listed transactions. A finding of synthetic equity owned by a disqualified person in a nonallocation year of an… (c)(7)(B)

Proposed Rules

90 FR 3092Proposed Jan 14, 2025 — Automatic Enrollment Requirements Under Section 414A Comments due Mar 17, 2025 (g)
90 FR 2645Proposed Jan 13, 2025 — Catch-Up Contributions Comments due Mar 14, 2025 (e)(g)(g)(1)(B)(g)(1)(C)
89 FR 58644Proposed Jul 19, 2024 — Required Minimum Distributions+ Comments due Sep 17, 2024 (c)(c)(9)(f)(f)(1)(f)(2)(A)(j)(4)
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 (f)
REG-121508-18Proposed Apr 11, 2022 — Notice of Proposed Rulemaking (c)(4)(c)(8)(c)(8)(B)
87 FR 10504Proposed Feb 24, 2022 — Required Minimum Distributions Comments due May 25, 2022 (a)(c)(c)(1)(C)(c)(10)(c)(11)(c)(2)
85 FR 31714Proposed May 27, 2020 — Income Tax Withholding on Certain Periodic Retirement and Annuity Payments Under Section 3405(a) (f)(2)(A)
83 FR 56763Proposed Nov 14, 2018 — Hardship Distributions of Elective Contributions, Qualified Matching Contributions, Qualified Nonelective Contributions, and Earnings (e)(3)(g)(g)(3)(C)
81 FR 40569Proposed Jun 22, 2016 — Application of Section 409A to Nonqualified Deferred Compensation Plans (b)(g)(1)(B)
81 FR 40548Proposed Jun 22, 2016 — Deferred Compensation Plans of State and Local Governments and Tax-Exempt Entities Comments due Sep 20, 2016 (b)(b)(4)(b)(4)(A)(c)(c)(11)(g)(1)(B)
81 FR 35124Proposed Jun 1, 2016 — Net Stable Funding Ratio: Liquidity Risk Measurement Standards and Disclosure Requirements Comments due Aug 5, 2016 (b)
81 FR 4599Proposed Jan 27, 2016 — Applicability of Normal Retirement Age Regulations to Governmental Pension Plans (l)
77 FR 5443Proposed Feb 3, 2012 — Longevity Annuity Contracts Comments due May 3, 2012 (A)
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’… (h)(4)
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… (g)(3)(A)
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… (a)(2)
REG-113891-07Proposed Oct 15, 2007 — Part IV. Items of General Interest
REG-142695-05Proposed Sep 24, 2007 — Proposed regulations under section 125 of the Code provide guidance on cafeteria plans. EE-16-79, EE-130-86, REG-243025-96, and REG-117162-99 withdrawn. Rev. R…
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… (f)
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… (c)(1)(e)(2)(e)(3)(h)(1)(B)(k)
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…
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… (c)(4)
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)(b)(c)(d)(d)(1)(d)(2)(i)

Treasury Decisions

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… (c)
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… (a)(1)(a)(2)(c)(1)
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.… (c)(1)(c)(8)(B)(e)(2)(e)(3)(g)(3)(h)(1)(B)
T.D. 9302 Jan 29, 2007 — Final regulations under section 409(p) of the Code provide guidance concerning requirements for employee stock ownership plans (ESOPs) holding stock of Subchap… (b)(c)(c)(8)(B)
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… (f)
T.D. 9282 Sep 25, 2006 — Final regulations under sections 162(k) and 404(k) of the Code provide that a payment in redemption of employer securities held by an employee stock ownership … (c)(f)
T.D. 9220 Sep 26, 2005 — Temporary and proposed regulations under section 408A of the Code provide guidance concerning the tax consequences of converting a non-Roth IRA annuity to a Ro… (a)(b)
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… (c)
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 … (b)(c)(10)(c)(2)(c)(4)(c)(8)(B)(e)(1)(A)
T.D. 9076 Sep 22, 2003 — Final regulations under section 417(a)(7) of the Code relate to a special rule which permits the required written explanations of certain benefits to be provid… (c)(4)(A)
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… (g)(g)(1)(g)(1)(B)(g)(1)(C)(g)(3)(g)(7)

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… (c)(8)(B)
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… (c)(8)(B)
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… (c)(8)(B)
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… (c)(8)(B)
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… (c)(8)(B)
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 … (c)(8)(B)
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… (c)(c)(8)(B)(c)(8)(B)(v)(f)(l)
Ann. 2011-79 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 of an Indi… (f)
Ann. 2008-56 Jun 30, 2008 — Employee stock ownership plans; dividends; section 404(k); reporting. This announcement provides for a change in the reporting of dividends on employer securit…
Ann. 2007-68 Aug 6, 2007 — This document contains numerous corrections to the preamble of final regulations (T.D. 9321, 2007-19 I.R.B. 1123) setting forth guidance on the application of … (g)
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 … (c)(8)(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)(g)

Department of Labor (EBSA)

Final Rules

89 FR 43675 May 17, 2024 — Prohibited Transaction Exemption 2006-06 for Services Provided in Connection With the Termination of Abandoned Individual Account Plans (c)(11)
89 FR 43636 May 17, 2024 — Abandoned Plan Regulations (a)(c)(11)(f)
89 FR 32122 Apr 25, 2024 — Retirement Security Rule: Definition of an Investment Advice Fiduciary (f)
84 FR 37508 Jul 31, 2019 — Definition of “Employer” Under Section 3(5) of ERISA-Association Retirement Plans and Other Multiple-Employer Plans (g)

Proposed Rules

89 FR 5624Proposed Jan 29, 2024 — Automatic Portability Transaction Regulations Comments due Mar 29, 2024 (c)(8)(B)(f)(f)(1)(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 (g)
81 FR 47534Proposed Jul 21, 2016 — Proposed Revision of Annual Information Return/Reports Comments due Oct 4, 2016 (g)(2)(A)(ii)
77 FR 74063Proposed Dec 12, 2012 — Amendments to the Abandoned Plan Regulations Comments due Feb 11, 2013 (c)(11)(f)

PBGC

Final Rules

82 FR 60800 Dec 22, 2017 — Missing Participants (c)
79 FR 70090 Nov 25, 2014 — Title IV Treatment of Rollovers From Defined Contribution Plans to Defined Benefit Plans (c)

Proposed Rules

79 FR 18483Proposed Apr 2, 2014 — Title IV Treatment of Rollovers From Defined Contribution Plans To Defined Benefit Plans Comments due Jun 2, 2014 (c)(c)(4)

Tax Court (240) · DOL/Federal (0)

U.S. Tax Court (240)

Rulings that address this provision

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) (c) (c)(1) (c)(3) (c)(3)(A) (c)(3)(B) (c)(6) · 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) (c)(1) · Text when decided
Maria Shenorah McCree v. Commissioner, T.C. Memo. 2019-67 U.S. Tax Court · Jun 6, 2019
Cites (a) (c)(1) (c)(3)(A) (c)(8)(B) · 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) (c)(1) (c)(3) (c)(4) (c)(8)(B) · Treas. Reg. § 1.402(c)-2 · Text when decided
John C. Trimmer & Susan Trimmer v. Commissioner, 148 T.C. No. 14 U.S. Tax Court · Apr 20, 2017
Cites (a) (c)(1) (c)(3) (c)(3)(A) (c)(3)(B) (c)(8)(B) · Text when decided
Brenda S. Jones v. Commissioner, T.C. Memo. 2016-55 U.S. Tax Court · Mar 28, 2016
Cites (b) (b)(1) (b)(4) (b)(4)(A) · Text when decided
Jeremiah J. O'Connor & Mary K. O'Connor v. Commissioner, T.C. Memo. 2015-244 U.S. Tax Court · Dec 16, 2015
Cites (b) (b)(1) (b)(2) · Treas. Reg. § 1.402(b)-1 · Text when decided
Balvin Anthony McKnight v. Commissioner, T.C. Memo. 2015-47 U.S. Tax Court · Mar 16, 2015
Cites (a) (c)(1) (c)(3) (c)(8)(B) · Text when decided
Dennis E. Bohner v. Commissioner, 143 T.C. No. 11 U.S. Tax Court · Sep 23, 2014
Cites (c)(8) (c)(8)(A) · Text when decided
Gina B. Weaver-Adams v. Commissioner, T.C. Memo. 2014-73 U.S. Tax Court · Apr 28, 2014
Cites (a) (e)(1)(A) · Treas. Reg. § 1.402(a)-1 · 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)(1) (a)(8) (c) (c)(4) (c)(4)(C) (g) (g)(3) (g)(5) +1 more · Text when decided
Martin Toombs v. Commissioner, T.C. Summary Opinion 2013-51 U.S. Tax Court · Jun 25, 2013
Cites (a) (e)(1)(A) · Text when decided
Karl E. Cross v. Commissioner, T.C. Memo. 2012-344 U.S. Tax Court · Dec 13, 2012
Cites (b) (b)(1) (b)(2) · Text when decided
Thomas S. Gluckman & Roby R. Gluckman v. Commissioner, T.C. Memo. 2012-329 U.S. Tax Court · Nov 28, 2012
Cites (b) (b)(1) (b)(2) · Treas. Reg. § 1.402(b)-1 · Text when decided
Gary Wayne Doolittle v. Commissioner, T.C. Summary Opinion 2012-103 U.S. Tax Court · Oct 25, 2012
Cites (a) (e)(1) · Text when decided
Robert S. & Marsha M. Yarish v. Commissioner, 139 T.C. No. 11 U.S. Tax Court · Oct 4, 2012
Cites (b) (b)(2)(A) (b)(2)(A)(ii) (b)(4)(A) · Text when decided
Shannon L. Fernandez v. Commissioner, 138 T.C. No. 20 U.S. Tax Court · May 14, 2012
Cites (a) (e)(1)(A) · Text when decided
Jerald W. & Claudia K. White v. Commissioner, T.C. Memo. 2012-104 U.S. Tax Court · Apr 11, 2012 Rule 155 computation
Cites (b)(2) · Text when decided
Fredric J. & Dushanka Lowe v. Commissioner, T.C. Memo. 2011-106 U.S. Tax Court · May 19, 2011
Cites (a) (b) · Treas. Reg. § 1.402(a)-1, Treas. Reg. § 1.402(b)-1 · 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
Cites (a) (b) · Treas. Reg. § 1.402(a)-1, Treas. Reg. § 1.402(b)-1 · 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) (c) · Text when decided
G. Mason Cadwell, Jr. v. Commissioner, 136 T.C. No. 2 U.S. Tax Court · Jan 3, 2011 Rule 155 computation
Cites (b) · Treas. Reg. § 1.402(b)-1 · Text when decided
Donald A. Hackenberg v. Commissioner U.S. Tax Court · Sep 9, 2010 · T.C. Summary Opinion Rule 155 computation
Cites (a) (e)(1)(A) · 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
Larry G. & Maria A. Walton Mitchell v. Commissioner, 131 T.C. No. 15 U.S. Tax Court · Dec 15, 2008
Cites (a) (e)(1)(A) · Text when decided
Herbert & Christine Bangs v. Commissioner, T.C. Memo. 2008-17 U.S. Tax Court · Jan 31, 2008
Cites (a) · Text when decided
Ramzy M. & Lena Kopty v. Commissioner, T.C. Memo. 2007-343 U.S. Tax Court · Nov 21, 2007
Cites (c) (c)(3) · Text when decided
Jeanne E. Amarasinghe v. Commissioner, T.C. Memo. 2007-333 U.S. Tax Court · Nov 6, 2007
Cites (a) (e)(1)(A) (e)(2) · Text when decided
Hubert Joubert v. Commissioner, T.C. Memo. 2007-292 U.S. Tax Court · Sep 24, 2007
Cites (a) (e)(1)(A) · Text when decided
Magellean Askew, Jr. v. Commissioner, T.C. Summary Opinion 2005-108 U.S. Tax Court · Aug 1, 2005
Cites (c)(4) (c)(4)(C) (c)(8)(B) · Text when decided
Margret Louise Kelley v. Commissioner, T.C. Summary Opinion 2005-68 U.S. Tax Court · Jun 2, 2005
Cites (a) (e)(1)(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
Lee E. Seidel v. Commissioner, T.C. Summary Opinion 2005-51 U.S. Tax Court · Apr 19, 2005 Rule 155 computation
Cites (a) (c) (e)(1)(A) · 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
Laura D. Seidel v. Commissioner, T.C. Memo. 2005-67 U.S. Tax Court · Mar 31, 2005 Rule 155 computation
Cites (a) (c) (e)(1)(A) · 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) (d) (d)(1) (d)(1)(A) (d)(1)(B) (d)(3) (d)(4) (d)(4)(A) +4 more · Text when decided
Mark F. Beneventi v. Commissioner, T.C. Summary Opinion 2003-13 U.S. Tax Court · Feb 20, 2003
Cites (a) (c) (c)(1) (c)(5) (c)(8)(B) · Text when decided
Nell B. Newell v. Commissioner, T.C. Summary Opinion 2003-1 U.S. Tax Court · Jan 7, 2003
Cites (a) (e)(1)(A) · Text when decided
James Joseph Timmerman v. Commissioner, T.C. Summary Opinion 2002-51 U.S. Tax Court · May 9, 2002
Cites (a) (c) (c)(4) (c)(5) (c)(9) (d)(4)(A) · Treas. Reg. § 1.402(c)-2 · Text when decided
Armando Vega v. Commissioner, T.C. Summary Opinion 2002-14 U.S. Tax Court · Feb 15, 2002
Cites (a)(1) (a)(5)(A) · Text when decided
Marsha K. Huggins v. Commissioner, T.C. Summary Opinion 2001-69 U.S. Tax Court · May 14, 2001 Decision for taxpayer
Cites (a)(1) (e)(1)(A) · 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) (e)(1)(A) · Text when decided
Lester L. & Susan P. Samford v. Commissioner, T.C. Memo. 2000-266 U.S. Tax Court · Aug 24, 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 (b)(2) (e) (e)(1)(A) (e)(4)(G) (g) · Text when decided
Richard David Czepiel v. Commissioner, T.C. Memo. 1999-289 U.S. Tax Court · Aug 30, 1999 Rule 155 computation
Cites (a)(9) (e)(1)(A) (e)(i)(a) · Text when decided
Roblene, Inc. v. Commissioner, T.C. Memo. 1999-161 U.S. Tax Court · May 13, 1999
Cites (a)(8) (e)(3) · Text when decided
Robert B. Keenan v. Commissioner, T.C. Memo. 1998-388 U.S. Tax Court · Nov 2, 1998 Rule 155 computation
Cites (a)(1) (a)(5) · Text when decided
Dale Reid Edmonds v. Commissioner, T.C. Memo. 1998-379 U.S. Tax Court · Oct 20, 1998
Cites (a) (c)(1) (c)(1)(B) (c)(3) (c)(8)(B) · 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) (d)(4)(A) (d)(4)(A)(iii) (d)(4)(F) (e)(4) (e)(4)(A) (e)(4)(E) · Treas. Reg. § 1.402(a)-1 · 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)(1) (a)(9) (e)(1)(A) · Treas. Reg. § 1.402(a)-1 · 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
Cites (a) (a)(5)(C) · Text when decided
Albert Lemishow v. Commissioner, 110 T.C. No. 11 U.S. Tax Court · Feb 18, 1998 Rule 155 computation
Cites (a)(5) (a)(6)(D) (c) (c)(1) (c)(6) · Text when decided
Glenn L. Wittstadt, Jr. & Lynne M. Wittstadt v. Commissioner, T.C. Memo. 1997-389 U.S. Tax Court · Aug 25, 1997
Cites (a)(5) (a)(5)(D) · 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)(1) (a)(5)(A) (a)(5)(B) (a)(5)(C) (a)(5)(E)(i)(II) (a)(5)(E)(v) (a)(6)(H) (a)(6)(H)(ii) +1 more · Text when decided
James B. & Joan E. Murtaugh v. Commissioner, T.C. Memo. 1997-319 U.S. Tax Court · Jul 9, 1997 Rule 155 computation
Cites (a) (a)(2) (e) (e)(4)(B) · 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)(1) · Treas. Reg. § 1.402(a)-1 · Text when decided
Jerry L. Burton v. Commissioner, T.C. Memo. 1997-20 U.S. Tax Court · Jan 13, 1997
Cites (a)(9) (e)(1)(A) · Text when decided
Jeffery Allen Robinson v. Commissioner, T.C. Memo. 1996-517 U.S. Tax Court · Nov 25, 1996
Cites (a)(1) (a)(5) (a)(5)(A) (a)(5)(C) (a)(5)(E)(iii) (a)(5)(E)(iv) · 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)(1) (a)(9) (e) · 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)(1) (a)(5) (a)(5)(D) (a)(5)(D)(i)(I) (a)(5)(E)(i) (a)(5)(E)(v) (e)(4)(A) (e)(4)(A)(iv) · Text when decided
Timothy W. & Suzanne M. Coffield v. Commissioner, T.C. Memo. 1996-365 U.S. Tax Court · Aug 8, 1996
Cites (a) (a)(5) (a)(5)(A)(ii) (a)(5)(E)(iv) · Text when decided
Galen J. Smith v. Commissioner, T.C. Memo. 1996-292 U.S. Tax Court · Jun 24, 1996
Cites (a)(1) (a)(9) (c) · 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 (e) (e)(1) (e)(4)(A) (e)(4)(B) (e)(4)(C) · 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 (e) (e)(4)(A) (e)(4)(B) (e)(4)(C) · 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)(1) (e) (e)(4)(A)(iii) · 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) (b) (b)(1) · Text when decided
John U. & Sylvia Fazi v. Commissioner, 105 T.C. No. 29 U.S. Tax Court · Dec 19, 1995
Cites (b) (b)(1) (b)(2) · Treas. Reg. § 1.402(b)-1 · 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)(1) (a)(5) (a)(5)(D) (a)(5)(D)(i) (a)(5)(D)(i)(I) (a)(5)(E)(i) (a)(5)(E)(i)(II) (e)(4)(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
Winthrop B. & Sally L. Orgera v. Commissioner, T.C. Memo. 1995-575 U.S. Tax Court · Dec 4, 1995 Rule 155 computation
Cites (a)(1) (a)(5) (e) (e)(4)(B)(i) · 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) (a)(1) (a)(5)(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)(1) (a)(5) (a)(5)(D) (a)(5)(D)(i) (a)(5)(D)(i)(I) (a)(5)(E)(v) (e)(4)(A) (e)(4)(A)(iii) · 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)(1) (a)(5) (e)(1) (e)(1)(A) (e)(4)(A) (e)(4)(C) · 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)(1) (a)(5) (e)(1) (e)(1)(A) (e)(4)(A) (e)(4)(C) (f) · 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)(1) (a)(9) (b)(2) (e) · Text when decided
Rodoni v. Commissioner, 105 T.C. 29; 105 T.C. No. 3 U.S. Tax Court · Jul 24, 1995
Cites (a)(1) (a)(5) (a)(5)(A) (a)(5)(E)(iv)(I) (a)(6)(F) · Text when decided
Fazi v. Commissioner, 102 T.C. 695; 102 T.C. No. 31 U.S. Tax Court · May 19, 1994
Cites (a) (a)(2) (a)(5) (a)(5)(A)(i) (a)(5)(E)(i)(II) (b) (e)(4) (e)(4)(A) +1 more · Text when decided
Hawkins v. Commissioner, 102 T.C. 61; 102 T.C. No. 3 U.S. Tax Court · Jan 27, 1994
Cites (a)(1) (a)(9) · 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)(1) (e)(3)(G) · 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) (d) (e)(1) (e)(1)(A) (e)(4) (e)(4)(A) (e)(4)(A)(iii) (e)(4)(B) · Text when decided
Cebula v. Commissioner, 101 T.C. 70; 101 T.C. No. 5 U.S. Tax Court · Jul 21, 1993
Cites (a) (a)(5) (e)(1) (e)(4) (e)(4)(A) (e)(4)(A)(i) (e)(4)(A)(ii) (e)(4)(A)(iii) +5 more · Text when decided
Karem v. Commissioner, 100 T.C. 521; 100 T.C. No. 34 U.S. Tax Court · Jun 14, 1993
Cites (a)(1) (a)(9) (e) (e)(1) (e)(1)(A) (e)(3) (e)(4)(G) · Text when decided
Burton v. Commissioner, 99 T.C. 622; 99 T.C. No. 32 U.S. Tax Court · Dec 17, 1992
Cites (a) (a)(2) (e) (e)(1) (e)(4)(A) (e)(4)(A)(iii) (e)(4)(G) · Text when decided
Fowler v. Commissioner, 98 T.C. 503; 98 T.C. No. 34 U.S. Tax Court · Apr 22, 1992
Cites (a)(5) (e) (e)(1) (e)(2) (e)(4) (e)(4)(A) (e)(4)(B) (e)(4)(D) · Text when decided
Guilzon v. Commissioner, 97 T.C. 237; 97 T.C. No. 14 U.S. Tax Court · Aug 6, 1991
Cites (a) (a)(1) (a)(4) · Text when decided
Darby v. Commissioner, 97 T.C. 51; 97 T.C. No. 4 U.S. Tax Court · Jul 24, 1991
Cites (a)(1) (a)(2) (a)(9) (e) (e)(4)(D) · Text when decided
Brown v. Commissioner, 93 T.C. 736; 93 T.C. No. 59 U.S. Tax Court · Dec 19, 1989
Cites (a)(2) (e) · Text when decided
Wood v. Commissioner, 93 T.C. 114; 93 T.C. No. 12 U.S. Tax Court · Jul 31, 1989
Cites (a)(1) (a)(5)(A) (a)(5)(C) · 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) (a)(1) (a)(2) (e) (e)(4) (e)(4)(A) (e)(4)(B) · Text when decided
Reinhardt v. Commissioner, 85 T.C. 511; 85 T.C. No. 29 U.S. Tax Court · Sep 30, 1985
Cites (a)(1) (a)(2) (a)(5)(D) (e)(1) (e)(4)(A) (e)(4)(A)(iii) · Text when decided
Boggs v. Commissioner, 83 T.C. 132; 83 T.C. No. 9 U.S. Tax Court · Jul 24, 1984
Cites (a)(5) (a)(5)(A)(i) (a)(5)(D)(iii) (b) · Text when decided
Benbow v. Commissioner, 82 T.C. 941; 82 T.C. No. 71 U.S. Tax Court · Jun 7, 1984
Cites (a) (a)(2) (a)(5) (a)(5)(A)(i) (a)(5)(D)(i)(II) (a)(5XB) (a)(7) (b) +2 more · Text when decided
Baetens v. Commissioner, 82 T.C. 152; 82 T.C. No. 14 U.S. Tax Court · Jan 26, 1984
Cites (a) (a)(2) (a)(5) (a)(5)(A)(i) (a)(5)(A)(ii) (a)(5)(D)(iii) (aX2) (aX5) +5 more · 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)(5) (a)(5)(B) (a)(5)(C) (a)(5XAXii) (aX5) (aX5XC) (e) · Text when decided
Reiff v. Commissioner, 77 T.C. 1169 U.S. Tax Court · Nov 30, 1981
Cites (a)(1) (e)(4)(A) · Text when decided
Sullivan v. Commissioner, 76 T.C. 1156 U.S. Tax Court · Jun 30, 1981
Cites (a)(2) · Text when decided
Woodson v. Commissioner, 73 T.C. 779 U.S. Tax Court · Feb 5, 1980
Cites (a) (a)(2) (b) · Text when decided
Gegax v. Commissioner, 73 T.C. 329 U.S. Tax Court · Nov 26, 1979
Cites (a)(2) (e) (e)(4)(A) · Text when decided
Feroleto Steel Co. v. Commissioner, 69 T.C. 97 U.S. Tax Court · Oct 25, 1977
Cites (b) · 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)(1) (b) · Text when decided
Jennemann v. Commissioner, 67 T.C. 906 U.S. Tax Court · Mar 7, 1977
Cites (a)(2) (a)(5) · Text when decided
Blyler v. Commissioner, 67 T.C. 878 U.S. Tax Court · Feb 28, 1977
Cites (a)(1) (a)(2) (a)(5) · Text when decided
Sarmir v. Commissioner, 66 T.C. 82 U.S. Tax Court · Apr 12, 1976
Cites (a)(1) (a)(2) (a)(5) · Text when decided
Richardson v. Commissioner, 64 T.C. 621 U.S. Tax Court · Jul 23, 1975
Cites (b) · Treas. Reg. § 1.402(b)-1 · Text when decided
Estate of Stefanowski v. Commissioner, 63 T.C. 386 U.S. Tax Court · Dec 19, 1974
Cites (a) (a)(1) (a)(2) · Text when decided
Cohen v. Commissioner, 63 T.C. 267 U.S. Tax Court · Nov 26, 1974
Cites (a) (a)(1) (b) · Text when decided
Estate of Harrison v. Commissioner, 62 T.C. 524; 62 T.C. No. 59 U.S. Tax Court · Jul 25, 1974
Cites (b) (d) · Text when decided
Trebotich v. Commissioner, 57 T.C. 326 U.S. Tax Court · Dec 9, 1971
Cites (a) (b) · Text when decided
Richards v. Commissioner, 57 T.C. 278 U.S. Tax Court · Nov 24, 1971
Cites (a) (a)(2) · Text when decided
Evans v. Commissioner, 56 T.C. 1142 U.S. Tax Court · Aug 23, 1971
Cites (a) · Treas. Reg. § 1.402(a)-1 · Text when decided
Clarke v. Commissioner, 54 T.C. 1679 U.S. Tax Court · Aug 31, 1970
Cites (a) (e) · Text when decided
Estate of Benjamin v. Commissioner, 54 T.C. 953 U.S. Tax Court · May 11, 1970
Cites (a) · Text when decided
Houg v. Commissioner, 54 T.C. 792 U.S. Tax Court · Apr 20, 1970
Cites (a) · Text when decided
Stewart v. Commissioner, 53 T.C. 344 U.S. Tax Court · Nov 26, 1969
Cites (a) · Text when decided
Sperzel v. Commissioner, 52 T.C. 320 U.S. Tax Court · May 27, 1969
Cites (a) · Text when decided
Osterman v. Commissioner, 50 T.C. 970 U.S. Tax Court · Sep 26, 1968
Cites (a) (e) · Text when decided
Gittens v. Commissioner, 49 T.C. 419 U.S. Tax Court · Jan 25, 1968
Cites (a) (e) · Text when decided
Swofford v. Commissioner, 49 T.C. 128 U.S. Tax Court · Nov 28, 1967
Cites (a) (a)(2) · Text when decided
Russell v. Commissioner, 47 T.C. 8 U.S. Tax Court · Oct 7, 1966
Cites (a) · Treas. Reg. § 1.402(a)-1 · Text when decided
Schlegel v. Commissioner, 46 T.C. 706 U.S. Tax Court · Aug 31, 1966
Cites (a) (e) · Text when decided
Leavens v. Commissioner, 44 T.C. 623 U.S. Tax Court · Jul 23, 1965
Cites (a) (a)(1) · 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) · Text when decided
Coppola v. Commissioner, 35 T.C. 405 U.S. Tax Court · Dec 9, 1960
Cites (b) · Text when decided
Judkins v. Commissioner, 31 T.C. 1022 U.S. Tax Court · Feb 25, 1959
Cites (a) · Text when decided
Gordon v. Commissioner, 26 T.C. 763 U.S. Tax Court · Jun 29, 1956
Text when decided

Also cite this provision (113)

Mohamed K. Abdo & Fardowsa J. Farah v. Commissioner, 162 T.C. No. 7 U.S. Tax Court · Apr 2, 2024
Cites (c) · 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 (c) · Text when decided
Robert B. Lucas v. Commissioner, T.C. Memo. 2023-9 U.S. Tax Court · Jan 17, 2023 Decision for IRS
Cites (a) · Text when decided
Tamecca Seril a.k.a. Tamecca Tillard v. Commissioner, T.C. Memo. 2020-101 U.S. Tax Court · Jul 8, 2020
Cites (c)(3)(B) · Text when decided
Ed Thielking, Inc. v. Commissioner, T.C. Memo. 2020-5 U.S. Tax Court · Jan 9, 2020
Cites (a)(1) (e)(3) · 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) · Text when decided
Robert Wesley v. Commissioner, T.C. Memo. 2019-1 U.S. Tax Court · Mar 14, 2019
Text when decided
Joseph E. Bormet v. Commissioner, T.C. Memo. 2017-201 U.S. Tax Court · Oct 16, 2017
Cites (a) · Text when decided
Gregory J. Gowen v. Commissioner, T.C. Summary Opinion 2017-57 U.S. Tax Court · Jul 24, 2017
Cites (a) · Text when decided
Block Developers, LLC, William J. Maxam, APC, Tax Matters Partner v. Commissioner, T.C. Memo. 2017-142 U.S. Tax Court · Jul 18, 2017
Cites (a) · Text when decided
Dora Marie Martinez & Carlos Garcia v. Commissioner, T.C. Memo. 2016-182 U.S. Tax Court · Sep 28, 2016
Cites (a) · Text when decided
Bonita L. Perry v. Commissioner, T.C. Memo. 2016-172 U.S. Tax Court · Sep 14, 2016
Cites (a)(1) · 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) (c) · Text when decided
Fleming Cardiovascular, P.A. v. Commissioner, T.C. Memo. 2015-224 U.S. Tax Court · Nov 23, 2015
Cites (a) (a)(1) · Text when decided
Gary Wayne Rodrigues v. Commissioner, T.C. Memo. 2015-178 U.S. Tax Court · Sep 10, 2015
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
James Boneparte, Jr. v. Commissioner, T.C. Memo. 2015-128 U.S. Tax Court · Jul 13, 2015
Cites (a) · Text when decided
John A. Tomassetti & Cathy C. Tomassetti v. Commissioner, 145 T.C. No. 1 U.S. Tax Court · Jul 13, 2015
Cites (b) · 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
Ralim S. El v. Commissioner, 144 T.C. No. 9 U.S. Tax Court · Mar 12, 2015
Cites (a) · Text when decided
Gustavo E. Morles v. Commissioner, T.C. Summary Opinion 2015-13 U.S. Tax Court · Feb 23, 2015
Cites (a) · Text when decided
Aj Scroggins & Kelly E. Scroggins v. Commissioner, T.C. Summary Opinion 2014-106 U.S. Tax Court · Nov 13, 2014
Cites (a) · Text when decided
David C. Matthews & Marcia K. Matthews v. Commissioner, T.C. Summary Opinion 2014-84 U.S. Tax Court · Aug 28, 2014
Treas. Reg. § 1.402(c)-2 · Text when decided
Keith Robertson v. Commissioner, T.C. Memo. 2014-143 U.S. Tax Court · Jul 21, 2014
Cites (b) · Text when decided
Terry L. & Sheila K. Ellis v. Commissioner, T.C. Memo. 2013-245 U.S. Tax Court · Oct 29, 2013
Text when decided
Alan R. & Toni A. Pinn v. Commissioner, T.C. Memo. 2013-45 U.S. Tax Court · Feb 11, 2013 Rule 155 computation
Cites (a) · Text when decided
Esmat Zaklama, Deceased v. Commissioner, T.C. Memo. 2012-346 U.S. Tax Court · Dec 18, 2012 Rule 155 computation
Cites (a) (c) · 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)(8) (g)(3) (h)(1)(B) · 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
John K. Goyak & Associates, Inc. v. Commissioner, T.C. Memo. 2012-13 U.S. Tax Court · Jan 11, 2012 Rule 155 computation
Text when decided
Raymond H. & Ana A. Ryan v. Commissioner, T.C. Memo. 2011-139 U.S. Tax Court · Jun 21, 2011
Cites (e) · Text when decided
Michael Rosenfeld v. Commissioner, T.C. Memo. 2011-110 U.S. Tax Court · May 23, 2011 Rule 155 computation
Cites (i) · Text when decided
Patricia Louise Hyde v. Commissioner, T.C. Memo. 2011-104 U.S. Tax Court · May 19, 2011 Rule 155 computation
Cites (a) · Text when decided
Christy & Swan Profit Sharing Plan v. Commissioner, T.C. Memo. 2011-62 U.S. Tax Court · Mar 15, 2011
Cites (g) · 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 (a) · 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 (c) · Text when decided
Michael K. Billups v. Commissioner U.S. Tax Court · Jun 1, 2009 · T.C. Summary Opinion
Cites (a) · Text when decided
Vincent Marquez v. Commissioner U.S. Tax Court · May 20, 2009 · T.C. Summary Opinion
Cites (a) · Text when decided
Michael Leon & Karin Policky Tilley v. Commissioner U.S. Tax Court · Jul 21, 2008 · T.C. Summary Opinion
Cites (a) · Text when decided
Bidyut K. & Diana T. Bhattacharyya v. Commissioner, T.C. Memo. 2007-19 U.S. Tax Court · Jan 30, 2007 Rule 155 computation
Cites (c) · Text when decided
Larry J. & Catherine E. France v. Commissioner, T.C. Summary Opinion 2006-136 U.S. Tax Court · Aug 30, 2006 Rule 155 computation
Cites (a) · Text when decided
Juanita Doby v. Commissioner, T.C. Summary Opinion 2006-90 U.S. Tax Court · May 25, 2006
Cites (a) (c) · Text when decided
Robert E. & Lori K. Reichner v. Commissioner, T.C. Summary Opinion 2006-50 U.S. Tax Court · Apr 11, 2006
Cites (a) (e)(1)(A) · Text when decided
Stephen Daryl Royal v. Commissioner, T.C. Memo. 2006-72 U.S. Tax Court · Apr 11, 2006
Cites (c) · Treas. Reg. § 1.402(c)-2 · 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
Richard Bradley v. Commissioner, T.C. Summary Opinion 2006-11 U.S. Tax Court · Jan 26, 2006
Cites (a) · Text when decided
Basman Ahmad & Khitam Amerneh v. Commissioner, T.C. Summary Opinion 2005-103 U.S. Tax Court · Jul 25, 2005
Cites (e)(1)(A) · Text when decided
Sylvia A. Duncan v. Commissioner, T.C. Memo. 2005-171 U.S. Tax Court · Jul 12, 2005 Rule 155 computation
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
Cites (a) (a)(2) · Text when decided
Isabel Molina & Isaac Molina, Jr. v. Commissioner, T.C. Memo. 2004-258 U.S. Tax Court · Nov 10, 2004
Cites (a) · Text when decided
Howard T. Owens, Jr. & Ann E. Owens v. Commissioner, T.C. Summary Opinion 2004-29 U.S. Tax Court · Mar 15, 2004
Cites (c)(3) · 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 (c)(4) · Treas. Reg. § 1.402(c)-2 · Text when decided
James J. Leonard v. Commissioner, T.C. Summary Opinion 2004-11 U.S. Tax Court · Feb 4, 2004
Cites (a) · Text when decided
Martin Edward Caulfield v. Commissioner, T.C. Summary Opinion 2003-161 U.S. Tax Court · Nov 7, 2003
Cites (c) · Treas. Reg. § 1.402(c)-2 · Text when decided
John & Michele McGovern v. Commissioner, T.C. Summary Opinion 2003-137 U.S. Tax Court · Sep 30, 2003
Cites (c)(1) (e)(3) · 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 (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 (c) (c)(1) · Text when decided
Nick Allan Palermino v. Commissioner, T.C. Summary Opinion 2003-45 U.S. Tax Court · Apr 28, 2003
Cites (a) · Treas. Reg. § 1.402(a)-1 · Text when decided
Dennis W. Farley, Jr. & Janice J. Farley v. Commissioner, T.C. Summary Opinion 2003-43 U.S. Tax Court · Apr 22, 2003
Cites (c) · Text when decided
Larry Joe Mills v. Commissioner, T.C. Summary Opinion 2003-41 U.S. Tax Court · Apr 22, 2003
Cites (e)(1)(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
Robert Ancira v. Commissioner, 119 T.C. No. 6 U.S. Tax Court · Sep 24, 2002 Rule 155 computation
Cites (c)(1) · Text when decided
J. Kelly & Martha L. Anderson v. Commissioner, T.C. Memo. 2002-171 U.S. Tax Court · Jul 19, 2002
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
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
Kenneth L. Nordtvedt v. Commissioner, 116 T.C. No. 13 U.S. Tax Court · Mar 13, 2001
Cites (a) · Text when decided
Robert W. & Vivian Toan v. Commissioner, T.C. Memo. 2000-384 U.S. Tax Court · Dec 19, 2000
Cites (a) · Text when decided
Wan B. & Cecilia Lo v. Commissioner, 115 T.C. No. 5 U.S. Tax Court · Jul 31, 2000
Cites (b) · Text when decided
Howard E. Clendenen, Inc. v. Commissioner, T.C. Memo. 1998-318 U.S. Tax Court · Sep 3, 1998
Cites (a)(8) · Text when decided
Shedco, Inc. v. Commissioner, T.C. Memo. 1998-295 U.S. Tax Court · Aug 12, 1998
Cites (a)(1) (b) · 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
William C. Reichenbach v. Commissioner, T.C. Memo. 1998-42 U.S. Tax Court · Feb 4, 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 (a)(1) (a)(5) · Text when decided
French E. & Janice C. Hickman v. Commissioner, T.C. Memo. 1997-545 U.S. Tax Court · Dec 11, 1997 Rule 155 computation
Cites (g)(3) · 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)(1) · 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 E. & Gladys A. Christie v. Commissioner, T.C. Memo. 1997-147 U.S. Tax Court · Mar 20, 1997 Rule 155 computation
Cites (a) · Text when decided
Gary Benton & Karen Ruth Logsdon v. Commissioner, T.C. Memo. 1997-8 U.S. Tax Court · Jan 6, 1997 Rule 155 computation
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)(5) (e)(1) · 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)(1) · Text when decided
Richard L. & Marjorie A. Freese v. Commissioner, T.C. Memo. 1996-224 U.S. Tax Court · May 16, 1996
Cites (a)(5) (e) · Text when decided
Jerry Silver v. Commissioner, T.C. Memo. 1996-42 U.S. Tax Court · Feb 6, 1996 Rule 155 computation
Cites (a)(1) · 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)(1) · 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)(1) · Text when decided
Aronson v. Commissioner, 98 T.C. 283; 98 T.C. No. 23 U.S. Tax Court · Mar 18, 1992
Cites (a)(6)(H) · 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
Buzzetta Constr. Corp. v. Commissioner, 92 T.C. 641; 92 T.C. No. 35 U.S. Tax Court · Mar 27, 1989
Cites (a)(1) (b) · 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)(1) (b) · 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)(1) · Text when decided
Larotonda v. Commissioner, 89 T.C. 287; 89 T.C. No. 25 U.S. Tax Court · Aug 13, 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
Cites (a) · Text when decided
Porter v. Commissioner, 88 T.C. 548; 88 T.C. No. 28 U.S. Tax Court · Mar 5, 1987
Cites (a) · Treas. Reg. § 1.402(a)-1 · Text when decided
Greene v. Commissioner, 85 T.C. 1024; 85 T.C. No. 59 U.S. Tax Court · Dec 24, 1985
Cites (e)(4)(A) · 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) · Text when decided
Achiro v. Commissioner, 77 T.C. 881; 77 T.C. No. 62 U.S. Tax Court · Oct 19, 1981
Cites (b) · 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 (e)(4) (e)(4)(A) · Text when decided
Johnson v. Commissioner, 74 T.C. 1057 U.S. Tax Court · Aug 12, 1980
Cites (a)(5) · Text when decided
Thompson v. Commissioner, 74 T.C. 873 U.S. Tax Court · Jul 30, 1980
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)(1) (b) · Text when decided
Tionesta Sand & Gravel, Inc. v. Commissioner, 73 T.C. 758 U.S. Tax Court · Jan 31, 1980
Text when decided
Citrus Orthopedic Medical Group, Inc. v. Commissioner, 72 T.C. 461 U.S. Tax Court · Jun 11, 1979
Cites (b) · Text when decided
Holland v. Commissioner, 70 T.C. 1046 U.S. Tax Court · Sep 25, 1978
Cites (a)(2) · Text when decided
Keeler v. Commissioner, 70 T.C. 24 U.S. Tax Court · Apr 17, 1978
Cites (a)(2) (a)(5) · Text when decided
Jobusch v. Commissioner, 68 T.C. 929 U.S. Tax Court · Sep 19, 1977
Cites (b) · Text when decided
Newman v. Commissioner, 68 T.C. 433 U.S. Tax Court · Jun 29, 1977
Text when decided
Burnetta v. Commissioner, 68 T.C. 387; 1 Employee Benefits Cas. (BNA) 1724 U.S. Tax Court · Jun 13, 1977
Cites (b) · Text when decided
Aero Rental v. Commissioner, 64 T.C. 331 U.S. Tax Court · May 29, 1975
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 (b) · Text when decided
Funkhouser v. Commissioner, 58 T.C. 940 U.S. Tax Court · Sep 11, 1972
Cites (a) · Text when decided
Bernard McMenamy, Contractor, Inc. v. Commissioner, 54 T.C. 1057 U.S. Tax Court · May 25, 1970
Text when decided
Wilson v. Commissioner, 39 T.C. 362 U.S. Tax Court · Nov 6, 1962
Cites (b) · Text when decided

Private Letter Rulings (125)

Rulings primarily about this provision

PLR 202538004 Sep 19, 2025 — Employee Dies Before Entire Interest Distributed UIL 401.06-02 (c) (c)(1) (c)(2) (c)(3) (c)(4) (c)(8)(B) +1 more
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 (c) (c)(1) (c)(2) (c)(3) (c)(4) (c)(8)(B) +2 more
PLR 202506004 Feb 7, 2025 — In General UIL 401.06-01, 402.08-00, 408.03-00 (c) (c)(1) (c)(11) (c)(4) (c)(8)(B)
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 (c) (c)(1) (c)(2) (c)(3) (c)(4) (c)(8)(B) +2 more
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)
PLR 202210004 Mar 11, 2022 — Unrealized Appreciation of Employer's Securities UIL 402.07-00 (a) (e) (e)(4) (e)(4)(A) (e)(4)(B) (e)(4)(E) +4 more
PLR 202019008 May 8, 2020 — Rollover Lump Sums UIL 402.08-01, 402.09-00 (c) (c)(1) (c)(2) (c)(3) (c)(4) (c)(8)(B) +1 more
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 (c) (c)(2) (c)(3) (c)(4) (c)(8)(B) (c)(9) +1 more
PLR 201839005 Sep 28, 2018 — By a Surviving Spouse UIL 402.08-05 (a)(1) (c) (c)(1) (c)(3)(A) (c)(4) (c)(5) +3 more
PLR 201831006 Aug 3, 2018 — Included vs. Not Included in Gross Income UIL 72.00-00, 402.01-00, 415.02-01 (a)
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 (c) (c)(2) (c)(3) (c)(4) (c)(8)(B) (c)(9) +1 more
PLR 201819007 May 11, 2018 — Deemed IRAs Under Qualified Employer Plans UIL 408.12-00, 457.00-00 (c)(11) (c)(4) (c)(8)(B)
PLR 201817004 Apr 27, 2018 — Deemed IRAs Under Qualified Employer Plans UIL 408.12-00, 414.22-00, 457.00-00 (c)(11) (c)(4) (c)(8)(B)
PLR 201749007 Dec 8, 2017 — Taxability of Beneficiary of Employee's Trust (Time and Manner of Taxation) UIL 402.00-00, 402.02-00 (b) (b)(1) (b)(2) (b)(3) (b)(4)(A)
PLR 201743002 Oct 27, 2017 — Eligible Deferred Compensation Plan Defined UIL 457.05-00 (c)(11) (c)(4) (c)(8)(B) (l)
PLR 201622040 May 27, 2016 — Rollover Contributions UIL 402.08-00 (c) (c)(1) (c)(3) (c)(3)(A) (c)(3)(B) (c)(4) +3 more
PLR 201610023 Mar 4, 2016 — Taxability of Beneficiary of Employee's Trust (Time and Manner of Taxation) UIL 402.00-00 (c) (c)(3) (c)(3)(A) (c)(3)(B) (c)(4)
PLR 201608021 Feb 19, 2016 — Taxability of Beneficiary of Employee's Trust (Time and Manner of Taxation) UIL 402.00-00 (c) (c)(3) (c)(3)(8) (c)(3)(A) (c)(3)(B) (c)(4) +3 more
PLR 201532042 Aug 7, 2015 — Taxability of Beneficiary of Employee's Trust (Time and Manner of Taxation) UIL 402.00-00 (c) (c)(3) (c)(3)(A) (c)(3)(B) (c)(4) (c)(8)
PLR 201532040 Aug 7, 2015 — Taxability of Beneficiary of Employee's Trust (Time and Manner of Taxation) UIL 402.00-00 (c) (c)(3) (c)(3)(A) (c)(3)(B) (c)(4)(B)
PLR 201528043 Jul 10, 2015 — Taxability of Beneficiary of Employee's Trust (Time and Manner of Taxation) UIL 402.00-00 (a)(1) (c) (c)(1) (c)(2) (c)(3) (c)(3)(8) +9 more
PLR 201524027 Jun 12, 2015 — Rollover Contributions UIL 402.08-00, 403.05-00 (c) (c)(2) (c)(3) (c)(3)(A) (c)(3)(B)
PLR 201524030 Jun 12, 2015 — Taxability of Beneficiary of Employee's Trust (Time and Manner of Taxation) UIL 402.00-00 (c) (c)(3) (c)(3)(A) (c)(3)(B) (c)(4) (f)
PLR 201523020 Jun 5, 2015 — By a Surviving Spouse UIL 402.08-05 (c) (c)(1) (c)(3)(A) (c)(4) (c)(8)(B) (c)(9)
PLR 201522012 May 29, 2015 — Taxability of Beneficiary of Employee's Trust (Time and Manner of Taxation) UIL 402.00-00 (a)(1) (c) (c)(1) (c)(2) (c)(3) (c)(3)(8) +9 more
PLR 201514020 Apr 3, 2015 — Rollover Contributions UIL 402.08-00 (c) (c)(3) (c)(3)(8) (c)(3)(A) (c)(3)(B) (c)(4)
PLR 201502021 Jan 9, 2015 — Foreign Situs Trust UIL 402.03-00 (c) (c)(3) (c)(3)(8) (c)(3)(A) (c)(4)
PLR 201452022 Dec 26, 2014 — Rollover Contributions UIL 402.08-00 (c) (c)(1) (c)(3) (c)(3)(8) (c)(3)(A) (c)(3)(B) +1 more
PLR 201452025 Dec 26, 2014 — Rollover Contributions UIL 402.08-00 (c) (c)(3) (c)(3)(A) (c)(3)(B) (c)(4) (c)(8) +1 more
PLR 201452027 Dec 26, 2014 — Foreign Situs Trust UIL 402.03-00 (c) (c)(1) (c)(3) (c)(3)(8) (c)(3)(A) (c)(3)(B)
PLR 201448033 Nov 28, 2014 — Rollover Contributions UIL 402.08-00 (c) (c)(3) (c)(3)(A) (c)(3)(B) (c)(4)
PLR 201446038 Nov 14, 2014 — Rollover Contributions UIL 402.08-00 (c) (c)(3) (c)(3)(8) (c)(3)(A) (c)(3)(B) (c)(4)
PLR 201446031 Nov 14, 2014 — Rollover Contributions UIL 402.08-00 (c) (c)(3) (c)(3)(8) (c)(3)(A) (c)(3)(B) (c)(4) +4 more
PLR 201446032 Nov 14, 2014 — Rollover Contributions UIL 402.08-00 (c) (c)(1) (c)(2) (c)(2)(A) (c)(3) (c)(3)(A) +6 more
PLR 201442070 Oct 17, 2014 — Rollover Contributions UIL 402.08-00 (a) (c) (c)(3) (c)(3)(8) (c)(3)(A) (c)(3)(B) +1 more
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 (a) (a)(1)
PLR 201440025 Oct 3, 2014 — Taxability of Beneficiary of Employee's Trust (Time and Manner of Taxation) UIL 402.00-00 (c) (c)(3) (c)(3)(8) (c)(3)(A) (c)(3)(B) (c)(4)
PLR 201440032 Oct 3, 2014 — Taxability of Beneficiary of Employee's Trust (Time and Manner of Taxation) UIL 402.00-00 (c) (c)(3) (c)(3)(8) (c)(3)(A) (c)(3)(B) (c)(4)
PLR 201438036 Sep 19, 2014 — Rollover Contributions UIL 402.08-00 (c) (c)(1) (c)(3) (c)(3)(A) (c)(3)(B) (c)(4)
PLR 201437026 Sep 12, 2014 — Taxability of Beneficiary of Employee's Trust (Time and Manner of Taxation) UIL 402.00-00 (c) (c)(3) (c)(3)(8) (c)(3)(A) (c)(4)
PLR 201436055 Sep 5, 2014 — Foreign Situs Trust UIL 402.03-00 (c) (c)(1) (c)(3) (c)(3)(A) (c)(3)(B)
PLR 201436057 Sep 5, 2014 — Taxability of Beneficiary of Employee's Trust (Time and Manner of Taxation) UIL 402.00-00 (c) (c)(3) (c)(3)(A) (c)(3)(B) (c)(4)
PLR 201434029 Aug 22, 2014 — Taxability of Beneficiary of Employee's Trust (Time and Manner of Taxation) UIL 402.00-00 (a)(1) (c) (c)(1) (c)(2) (c)(3) (c)(3)(8) +9 more
PLR 201430023 Jul 25, 2014 — Taxability of Beneficiary of Employee's Trust (Time and Manner of Taxation) UIL 402.00-00 (c) (c)(2) (c)(3) (c)(3)(8) (c)(3)(A) (c)(3)(B) +3 more
PLR 201430028 Jul 25, 2014 — Foreign Situs Trust UIL 402.03-00 (c) (c)(3) (c)(3)(8) (c)(3)(A) (c)(4) (c)(8)
PLR 201430030 Jul 25, 2014 — Taxability of Beneficiary of Employee's Trust (Time and Manner of Taxation) UIL 402.00-00 (c) (c)(3) (c)(3)(A) (c)(3)(B) (c)(4)
PLR 201428014 Jul 11, 2014 — Taxability of Beneficiary of Employee's Trust (Time and Manner of Taxation) UIL 402.00-00 (c) (c)(3) (c)(3)(8) (c)(3)(A) (c)(3)(B) (c)(4)
PLR 201426032 Jun 27, 2014 — Rollover Contributions UIL 402.08-00 (c) (c)(1) (c)(3) (c)(3)(A) (c)(3)(B) (c)(4)
PLR 201420025 May 16, 2014 — Taxability of Beneficiary of Employee's Trust (Time and Manner of Taxation) UIL 402.00-00 (c) (c)(3) (c)(3)(8) (c)(3)(B) (cX3)
PLR 201420026 May 16, 2014 — Rollover Contributions UIL 402.08-00 (c) (c)(1) (c)(3) (c)(3)(A) (c)(3)(B) (c)(4)
PLR 201418063 May 2, 2014 — Rollover Contributions UIL 402.08-00 (c)(3) (c)(3)(A) (c)(3)(B)
PLR 201313025 Mar 29, 2013 — Taxability of Beneficiary of Employee's Trust (Time and Manner of Taxation) UIL 402.00-00 (a) (c) (c)(1) (c)(4)
PLR 201111016 Mar 18, 2011 — Qualified Pension, Profit-Sharing, and Stock Bonus Plan UIL 401.00-00 (a) (c)
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) (c)
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 (e)(3) (g)
PLR 200208017 Feb 22, 2002 — Taxation of Employee Annuities (Taxable v. Not Taxable) UIL 403.00-00
PLR 199932031 Aug 13, 1999 — Treatment of Funded Welfare Benefit Plans UIL 419.00-00 (b) (b)(1)

Also cite this provision (68)

PLR 202631003 Jul 31, 2026 — Deferred Compensation Plans of State and Local Governments and Tax Exempt Organizations UIL 457.00-00 (c) (c)(11) (c)(4) (c)(8)(B) (e)(1)(A)
PLR 202630003 Jul 24, 2026 — Deferred Compensation Plans of State and Local Governments and Tax Exempt Organizations UIL 457.00-00 (c) (c)(11) (c)(4) (c)(8)(B) (e)(1)(A)
PLR 202533007 Aug 15, 2025 — Eligible Deferred Compensation Plan Defined UIL 457.05-00 (c)(11) (c)(4) (c)(8)(B) (e)(1)(A)
PLR 202434006 Aug 23, 2024 — Cash or Deferred Arrangements UIL 401.29-00 (g)
PLR 202416009 Apr 19, 2024 — Deferred Compensation Plans of State and Local Governments and Tax Exempt Organizations UIL 457.00-00 (c) (c)(11) (c)(4) (c)(8)(B) (e)(1)(A)
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) (c)(1) (e)(3)
PLR 202344010 Nov 3, 2023 — Limitations on Benefits and Contributions Under Qualified Plans UIL 415.00-00 (c) (c)(1) (c)(1)(A)
PLR 202143008 Oct 29, 2021 — Certain Plans Excepted UIL 457.09-05 (g)(1)(B)
PLR 202136002 Sep 10, 2021 — Deferred Compensation Plans of State and Local Governments and Tax Exempt Organizations UIL 457.00-00 (c) (c)(11) (c)(4) (c)(8)(B)
PLR 202041004 Oct 9, 2020 — Governmental Plan UIL 414.07-00 (a)
PLR 202020006 May 15, 2020 — Governmental Plan UIL 414.07-00 (a)
PLR 202020019 May 15, 2020 — Governmental Plan UIL 414.07-00 (a)
PLR 202017017 Apr 24, 2020 — Deferred Compensation Plans of State and Local Governments and Tax Exempt Organizations UIL 457.00-00 (c) (c)(11) (c)(4) (c)(8)(B) (e)(1)(A)
PLR 201943009 Oct 25, 2019 — Deferred Compensation Plans of State and Local Governments and Tax Exempt Organizations UIL 457.00-00 (c)(11) (c)(4) (c)(8)(B) (e)(1)(A)
PLR 201930009 Jul 26, 2019 — Deferred Compensation Plans of State and Local Governments and Tax Exempt Organizations UIL 457.00-00 (c)(11) (c)(4) (c)(8)(B) (e)(1)(A)
PLR 201908014 Feb 22, 2019 — Deferred Compensation Plans of State and Local Governments and Tax Exempt Organizations UIL 457.00-00 (c) (c)(11) (c)(4) (c)(8)(B)
PLR 201840007 Oct 5, 2018 — In General UIL 401.06-01 (c)(1) (c)(11) (c)(4)
PLR 201822004 Jun 1, 2018 — Deferred Compensation Plans of State and Local Governments and Tax Exempt Organizations UIL 457.00-00 (c) (c)(11) (c)(4) (c)(8)(B) (e)(1)(A)
PLR 201731009 Aug 4, 2017 — Deferred Compensation Plans of State and Local Governments and Tax Exempt Organizations UIL 457.00-00, 457.05-02 (c) (c)(4) (c)(8)(B) (e)(1)(A)
PLR 201720009 May 19, 2017 — Definitions and Special Rules UIL 414.00-00, 414.09-00 (a)
PLR 201643014 Oct 21, 2016 — Qualified Governmental Excess Benefit Plans UIL 415.12-00 (b) (c)(1)
PLR 201643015 Oct 21, 2016 — Deferred Compensation Plans of State and Local Governments and Tax Exempt Organizations UIL 457.00-00, 457.05-02 (c)(4) (c)(8)(B) (e)(1)(A)
PLR 201636018 Sep 2, 2016 — Deferred Compensation Plans of State and Local Governments and Tax Exempt Organizations UIL 457.00-00 (c) (c)(11) (c)(4) (c)(8)(B)
PLR 201616013 Apr 15, 2016 — Rollover Contributions UIL 408.03-00 (c) (c)(1) (c)(3) (c)(3)(8) (c)(3)(A) (c)(4)
PLR 201546012 Nov 13, 2015 — Qualified Governmental Excess Benefit Plans UIL 415.12-00 (b)
PLR 201545010 Nov 6, 2015 — Deferred Compensation Plans of State and Local Governments and Tax Exempt Organizations UIL 457.00-00 (c)(4) (c)(8)(B) (e)(1)(A)
PLR 201540014 Oct 2, 2015 — Certain Employee Contributions UIL 414.09-00 (a)
PLR 201532036 Aug 7, 2015 — Cash or Deferred Arrangements UIL 401.29-00, 414.09-00, 415.00-00 (a)
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 (c)(8)(B)
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 (c)(8)(B)
PLR 201434028 Aug 22, 2014 — Required Distributions UIL 401.06-00, 401.06-01 (c)
PLR 201434003 Aug 22, 2014 — Deferred Compensation Plans of State and Local Governments and Tax Exempt Organizations UIL 457.00-00 (c)(11) (c)(4) (c)(8)(B)
PLR 201422031 May 30, 2014 — In General UIL 401.06-01 (c)
PLR 201351001 Dec 20, 2013 — Deferred Compensation Plans of State and Local Governments and Tax Exempt Organizations UIL 457.00-00 (c)(11) (c)(4) (c)(8)(B)
PLR 201322035 May 31, 2013 — Included vs. Not Included in Gross Income UIL 72.00-00 (a)
PLR 201151002 Dec 23, 2011 — Optional Treatment of Elective Deferrals as Roth Contributions UIL 402A.00-00, 457.01-00, 457.05-00
PLR 201027013 Jul 9, 2010 — Year of Inclusion in Gross Income UIL 457.01-00, 457.05-00, 457.12-01 (c)(4) (c)(8)(B)
PLR 200940005 Oct 2, 2009 — Year of Inclusion in Gross Income UIL 457.01-00, 457.05-00, 457.12-02 (c)(4) (c)(8)(B)
PLR 200935016 Aug 28, 2009 — Deferred Compensation Plans of State and Local Governments and Tax Exempt Organizations UIL 457.00-00 (c)(4) (c)(8)(B) (e)(1)(A)
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 (g) (g)(1) (g)(1)(A) (g)(1)(B) (g)(3) (g)(4) +4 more
PLR 200933003 Aug 14, 2009 — Eligible Deferred Compensation Plan Defined UIL 457.05-00, 457.12-02 (c)(11) (c)(4) (c)(8)(B)
PLR 200931049 Jul 31, 2009 — Ten or More Employer Plan Exception UIL 419.00-00, 419.03-00, 419.12-02, 419.14-00 (b) (b)(1) (b)(2) (b)(2)(B) (b)(4) (b)(4)(A)
PLR 200927016 Jul 2, 2009 — Deferred Compensation Plans of State and Local Governments and Tax Exempt Organizations UIL 457.00-00 (c)(4) (c)(8)(B) (e)(1)(A)
PLR 200924005 Jun 12, 2009 — Deferred Compensation Plans of State and Local Governments and Tax Exempt Organizations UIL 457.00-00 (e)(1)(A)
PLR 200750002 Dec 14, 2007 — Deferred Compensation Plans of State and Local Governments and Tax Exempt Organizations UIL 457.00-00 (c)(4) (c)(8)(B) (e)(1)(A)
PLR 200703012 Jan 19, 2007 — Year of Inclusion in Gross Income UIL 457.01-00, 457.05-03 (b)
PLR 200626015 Jun 30, 2006 — State UIL 457.05-02 (c)(4) (c)(8)(B)
PLR 200622020 Jun 2, 2006 — Annuities: Endowment and Life Insurance (Included v. Not Included in Gross Income) UIL 72.00-00 (c)(4)
PLR 200524016 Jun 17, 2005 — Deferred Compensation Plans of State and Local Governments and Tax Exempt Organizations UIL 457.00-00 (c)(4) (c)(8)(B) (e)(1)(A)
PLR 200524017 Jun 17, 2005 — Deferred Compensation Plans of State and Local Governments and Tax Exempt Organizations UIL 457.00-00 (c)(4) (c)(8)(B) (e)(1)(A)
PLR 200521012 May 27, 2005 — Special Rules for Pensions, Annuities, and Certain Other Deferred Income UIL 3405.00-00
PLR 200519047 May 13, 2005 — Non-Exempt Funds or Plans UIL 404.04-00 (b) (b)(1) (b)(3) (b)(4) (b)(4)(A)
PLR 200434008 Aug 20, 2004 — Stock Bonus and Profit-Sharing Trusts UIL 404.02-00 (b)
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 (b)
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 (b)
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 (b)
PLR 200229001 Jul 19, 2002 — Ineligible Plans UIL 457.10-00 (b)
PLR 200202027 Jan 11, 2002 — Annuities Purchased by Section 501(c)(3) Organizations or Public Schools UIL 403.04-00, 457.01-00 (g) (g)(1)
PLR 200128006 Jul 13, 2001 — Deferred Compensation UIL 404.10-00, 457.05-03 (b)
PLR 200117038 Apr 27, 2001 — Taxation of Employee Annuities (Taxable v. Not Taxable) UIL 403.00-00, 457.01-00 (g)(8)
PLR 200006010 Feb 11, 2000 — Year of Inclusion in Gross Income UIL 457.01-00, 457.05-00 (e)(3) (g)
PLR 199930021 Jul 30, 1999 — Payments Benefitting Independent Contractors UIL 404.11-00, 404.13-00 (b)
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 (b)
PLR 199916023 Apr 23, 1999 — Taxation of Employee Annuities (Taxable v. Not Taxable) UIL 403.00-00
PLR 199912002 Mar 26, 1999 — Year of Deduction UIL 404.11-00 (b)
PLR 199910002 Mar 12, 1999 — Year of Deduction UIL 404.11-00 (b)
PLR 199910006 Mar 12, 1999 — Deferred Compensation UIL 404.10-00 (b)
PLR 199906008 Feb 12, 1999 — Deferred Compensation UIL 404.10-00 (b)(1)

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 59	Pub. L. 104-188	View · Redline (sign in)
Jan 26, 1998	Jan 4, 1999	USC 1997 ed., current through 1998-01-26 run 62	Pub. L. 105-34	View · Redline (sign in)
Jan 5, 1999	Jan 22, 2000	USC 1998 ed., current through 1999-01-05 run 66	Pub. L. 105-206	View · Redline (sign in)
Jan 23, 2000	Jan 21, 2002	USC 1999 ed., current through 2000-01-23 run 70	Pub. L. 105-206	View · Redline (sign in)
Jan 22, 2002	Jan 5, 2003	USC 2001 ed., current through 2002-01-22 run 78	Pub. L. 107-16	View · Redline (sign in)
Jan 6, 2003	Jan 1, 2006	USC 2002 ed., current through 2003-01-06 run 82	Pub. L. 107-147	View · Redline (sign in)
Jan 2, 2006	Jan 2, 2007	USC 2005 ed., current through 2006-01-02 run 94	Pub. L. 109-135	View · Redline (sign in)
Jan 3, 2007	Jan 7, 2008	USC 2006 ed., current through 2007-01-03 run 97	Pub. L. 109-280	View · Redline (sign in)
Jan 8, 2008	Jan 4, 2009	USC 2007 ed., current through 2008-01-08 run 101	Pub. L. 110-172	View · Redline (sign in)
Jan 5, 2009	Jan 2, 2012	USC 2008 ed., current through 2009-01-05 run 104	Pub. L. 110-458	View · Redline (sign in)
Jan 3, 2012	Jan 14, 2013	USC 2011 ed., current through 2012-01-03 run 116	Pub. L. 110-458	View · Redline (sign in)
Jan 15, 2013	Jan 4, 2015	USC 2013 ed., current through 2014-01-16 run 13	Pub. L. 112-239	View · Redline (sign in)
Jan 5, 2015	Jan 11, 2018	USC 2014 ed., current through 2015-01-05 run 14	Pub. L. 113-295	View · Redline (sign in)
Jan 12, 2018	Jan 13, 2019	USC 2017 ed., current through 2018-01-12 run 17	Pub. L. 115-97	View · Redline (sign in)
Jan 14, 2019	Jan 12, 2021	USC 2018 ed., current through 2019-01-14 run 18	Pub. L. 115-141	View · Redline (sign in)
Jan 13, 2021	Jan 4, 2023	USC 2020 ed., current through 2021-01-13 run 20	Pub. L. 116-136	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	current	USC 2024 ed., current through 2025-01-06 run 1	Pub. L. 117-328	View · Redline (sign in)

Provision-level history (blame)

I.R.C. § 402

References in Text

Amendments

Effective Date of 1994 Amendment

Effective Date of 1992 Amendment

Effective Date of 1989 Amendment

Effective Date of 1988 Amendment

Effective Date of 1986 Amendments

Effective Date of 1984 Amendments

Effective Date of 1983 Amendment

Effective Date of 1981 Amendment

Effective Date of 1980 Amendments

Effective Date of 1978 Amendment

Effective Date of 1978 Amendment; Certain Rollovers Validated

Effective Date of 1977 Amendment

Effective Date of 1976 Amendments

Effective Date of 1974 Amendment

Effective Date of 1969 Amendment

Effective Date of 1964 Amendment

Effective Date of 1962 Amendment

Effective Date of 1960 Amendment

Regulations

Savings Provision

Model Explanation

Incorporation by Reference of Subsection (g) Limitations

Applicability of Subsection (a)(5)(F)(ii)

Applicability of Subsection (a)(5)(D)(i)(II)

Election To Treat Certain Lump Sum Distributions Received During 1987 as Received During 1986

Plan Amendments Not Required Until January 1, 1994

Plan Amendments Not Required Until January 1, 1989

Treatment of Certain Distributions From Qualified Terminated Plan

Transitional Rule in Case of Rollover Contributions to Employee Trusts or Annuities

Transitional Rules Relating to Period for Rollover Contribution

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Cited by (code & regs)

Treasury Regulations

Guidance addressing this section

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IRS / Treasury

Department of Labor (EBSA)

PBGC

U.S. Tax Court (240)

Private Letter Rulings (125)