I.R.C. § 414

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Definitions and special rules

USC 1994 ed., current through 1995-01-04 · superseded Jan 6, 1997 · last amended by Pub. L. 102-318

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(a) Service for predecessor employer For purposes of this part—

(1) in any case in which the employer maintains a plan of a predecessor employer, service for such predecessor shall be treated as service for the employer, and

(2) in any case in which the employer maintains a plan which is not the plan maintained by a predecessor employer, service for such predecessor shall, to the extent provided in regulations prescribed by the Secretary, be treated as service for the employer.

(b) Employees of controlled group of corporations For purposes of sections 401, 408(k), 410, 411, 415, and 416, all employees of all corporations which are members of a controlled group of corporations (within the meaning of section 1563(a), determined without regard to section 1563(a)(4) and (e)(3)(C)) shall be treated as employed by a single employer. With respect to a plan adopted by more than one such corporation, the applicable limitations provided by section 404(a) shall be determined as if all such employers were a single employer, and allocated to each employer in accordance with regulations prescribed by the Secretary.

(c) Employees of partnerships, proprietorships, etc., which are under common control For purposes of sections 401, 408(k), 410, 411, 415, and 416, under regulations prescribed by the Secretary, all employees of trades or businesses (whether or not incorporated) which are under common control shall be treated as employed by a single employer. The regulations prescribed under this subsection shall be based on principles similar to the principles which apply in the case of subsection (b).

(d) Governmental plan For purposes of this part, the term “governmental plan” means a plan established and maintained for its employees by the Government of the United States, by the government of any State or political subdivision thereof, or by any agency or instrumentality of any of the foregoing. The term “governmental plan” also includes any plan to which the Railroad Retirement Act of 1935 or 1937 applies and which is financed by contributions required under that Act and any plan of an international organization which is exempt from taxation by reason of the International Organizations Immunities Act (59 Stat. 669).

(e) Church plan

(1) In general For purposes of this part, the term “church plan” means a plan established and maintained (to the extent required in paragraph (2)(B)) for its employees (or their beneficiaries) by a church or by a convention or association of churches which is exempt from tax under section 501.

(2) Certain plans excluded The term “church plan” does not include a plan—

(A) which is established and maintained primarily for the benefit of employees (or their beneficiaries) of such church or convention or association of churches who are employed in connection with one or more unrelated trades or businesses (within the meaning of section 513); or

(B) if less than substantially all of the individuals included in the plan are individuals described in paragraph (1) or (3)(B) (or their beneficiaries).

(3) Definitions and other provisions For purposes of this subsection—

(A) Treatment as church plan A plan established and maintained for its employees (or their beneficiaries) by a church or by a convention or association of churches includes a plan maintained by an organization, whether a civil law corporation or otherwise, the principal purpose or function of which is the administration or funding of a plan or program for the provision of retirement benefits or welfare benefits, or both, for the employees of a church or a convention or association of churches, if such organization is controlled by or associated with a church or a convention or association of churches.

(B) Employee defined The term employee of a church or a convention or association of churches shall include—

(i) a duly ordained, commissioned, or licensed minister of a church in the exercise of his ministry, regardless of the source of his compensation;

(ii) an employee of an organization, whether a civil law corporation or otherwise, which is exempt from tax under section 501 and which is controlled by or associated with a church or a convention or association of churches; and

(iii) an individual described in subparagraph (E).

(C) Church treated as employer A church or a convention or association of churches which is exempt from tax under section 501 shall be deemed the employer of any individual included as an employee under subparagraph (B).

(D) Association with church An organization, whether a civil law corporation or otherwise, is associated with a church or a convention or association of churches if it shares common religious bonds and convictions with that church or convention or association of churches.

(E) Special rule in case of separation from plan If an employee who is included in a church plan separates from the service of a church or a convention or association of churches or an organization described in clause (ii) of paragraph (3)(B), the church plan shall not fail to meet the requirements of this subsection merely because the plan—

(i) retains the employee's accrued benefit or account for the payment of benefits to the employee or his beneficiaries pursuant to the terms of the plan; or

(ii) receives contributions on the employee's behalf after the employee's separation from such service, but only for a period of 5 years after such separation, unless the employee is disabled (within the meaning of the disability provisions of the church plan or, if there are no such provisions in the church plan, within the meaning of section 72(m)(7)) at the time of such separation from service.

(4) Correction of failure to meet church plan requirements

(A) In general If a plan established and maintained for its employees (or their beneficiaries) by a church or by a convention or association of churches which is exempt from tax under section 501 fails to meet one or more of the requirements of this subsection and corrects its failure to meet such requirements within the correction period, the plan shall be deemed to meet the requirements of this subsection for the year in which the correction was made and for all prior years.

(B) Failure to correct If a correction is not made within the correction period, the plan shall be deemed not to meet the requirements of this subsection beginning with the date on which the earliest failure to meet one or more of such requirements occurred.

(i) the period, ending 270 days after the date of mailing by the Secretary of a notice of default with respect to the plan's failure to meet one or more of the requirements of this subsection;

(ii) any period set by a court of competent jurisdiction after a final determination that the plan fails to meet such requirements, or, if the court does not specify such period, any reasonable period determined by the Secretary on the basis of all the facts and circumstances, but in any event not less than 270 days after the determination has become final; or

(iii) any additional period which the Secretary determines is reasonable or necessary for the correction of the default,

whichever has the latest ending date.

(f) Multiemployer plan

(1) Definition For purposes of this part, the term “multiemployer plan” means a plan—

(A) to which more than one employer is required to contribute,

(B) which is maintained pursuant to one or more collective bargaining agreements between one or more employee organizations and more than one employer, and

(2) Cases of common control For purposes of this subsection, all trades or businesses (whether or not incorporated) which are under common control within the meaning of subsection (c) are considered a single employer.

(3) Continuation of status after termination Notwithstanding paragraph (1), a plan is a multiemployer plan on and after its termination date under title IV of the Employee Retirement Income Security Act of 1974 if the plan was a multiemployer plan under this subsection for the plan year preceding its termination date.

(4) Transitional rule For any plan year which began before the date of the enactment of the Multiemployer Pension Plan Amendments Act of 1980, the term “multiemployer plan” means a plan described in this subsection as in effect immediately before that date.

(5) Special election Within one year after the date of the enactment of the Multiemployer Pension Plan Amendments Act of 1980, a multiemployer plan may irrevocably elect, pursuant to procedures established by the Pension Benefit Guaranty Corporation and subject to the provisions of section 4403(b) and (c) of the Employee Retirement Income Security Act of 1974, that the plan shall not be treated as a multiemployer plan for any purpose under such Act or this title, if for each of the last 3 plan years ending prior to the effective date of the Multiemployer Pension Plan Amendments Act of 1980—

(A) the plan was not a multiemployer plan because the plan was not a plan described in section 3(37)(A)(iii) of the Employee Retirement Income Security Act of 1974 and section 414(f)(1)(C) (as such provisions were in effect on the day before the date of the enactment of the Multiemployer Pension Plan Amendments Act of 1980); and

(B) the plan had been identified as a plan that was not a multiemployer plan in substantially all its filings with the Pension Benefit Guaranty Corporation, the Secretary of Labor and the Secretary.

(g) Plan administrator For purposes of this part, the term “plan administrator” means—

(1) the person specifically so designated by the terms of the instrument under which the plan is operated;

(2) in the absence of a designation referred to in paragraph (1)—

(A) in the case of a plan maintained by a single employer, such employer,

(B) in the case of a plan maintained by two or more employers or jointly by one or more employers and one or more employee organizations, the association, committee, joint board of trustees, or other similar group of representatives of the parties who maintained the plan, or

(C) in any case to which subparagraph (A) or (B) does not apply, such other person as the Secretary may by regulation, prescribe.

(h) Tax treatment of certain contributions

(1) In general Effective with respect to taxable years beginning after December 31, 1973, for purposes of this title, any amount contributed—

(A) to an employees’ trust described in section 401(a), or

(B) under a plan described in section 403(a), shall not be treated as having been made by the employer if it is designated as an employee contribution.

(2) Designation by units of government For purposes of paragraph (1), in the case of any plan established by the government of any State or political subdivision thereof, or by any agency or instrumentality of any of the foregoing, where the contributions of employing units are designated as employee contributions but where any employing unit picks up the contributions, the contributions so picked up shall be treated as employer contributions.

(i) Defined contribution plan For purposes of this part, the term “defined contribution plan” means a plan which provides for an individual account for each participant and for benefits based solely on the amount contributed to the participant's account, and any income, expenses, gains and losses, and any forfeitures of accounts of other participants which may be allocated to such participant's account.

(j) Defined benefit plan For purposes of this part, the term “defined benefit plan” means any plan which is not a defined contribution plan.

(k) Certain plans A defined benefit plan which provides a benefit derived from employer contributions which is based partly on the balance of the separate account of a participant shall—

(1) for purposes of section 410 (relating to minimum participation standards), be treated as a defined contribution plan.

(2) for purposes of sections 72(d) (relating to treatment of employee contributions as separate contract), 411(a)(7)(A) (relating to minimum vesting standards), 415 (relating to limitations on benefits and contributions under qualified plans), and 401(m) (relating to nondiscrimination tests for matching requirements and employee contributions), be treated as consisting of a defined contribution plan to the extent benefits are based on the separate account of a participant and as a defined benefit plan with respect to the remaining portion of benefits under the plan, and

(3) for purposes of section 4975 (relating to tax on prohibited transactions), be treated as a defined benefit plan.

(l) Merger and consolidations of plans or transfers of plan assets

(1) In general A trust which forms a part of a plan shall not constitute a qualified trust under section 401 and a plan shall be treated as not described in section 403(a) unless in the case of any merger or consolidation of the plan with, or in the case of any transfer of assets or liabilities of such plan to, any other trust plan after September 2, 1974, each participant in the plan would (if the plan then terminated) receive a benefit immediately after the merger, consolidation, or transfer which is equal to or greater than the benefit he would have been entitled to receive immediately before the merger, consolidation, or transfer (if the plan had then terminated). The preceding sentence does not apply to any multiemployer plan with respect to any transaction to the extent that participants either before or after the transaction are covered under a multiemployer plan to which Title IV of the Employee Retirement Income Security Act of 1974 applies.

(2) Allocation of assets in plan spin-offs, etc.

(A) In general In the case of a plan spin-off of a defined benefit plan, a trust which forms part of—

(i) the original plan, or

(ii) any plan spun off from such plan,

shall not constitute a qualified trust under this section unless the applicable percentage of excess assets are allocated to each of such plans.

(B) Applicable percentage For purposes of subparagraph (A), the term “applicable percentage” means, with respect to each of the plans described in clauses (i) and (ii) of subparagraph (A), the percentage determined by dividing—

(i) the excess (if any) of—

(I) the amount determined under section 412(c)(7)(A)(i) with respect to the plan, over

(II) the amount of the assets required to be allocated to the plan after the spin-off (without regard to this paragraph), by

(ii) the sum of the excess amounts determined separately under clause (i) for all such plans.

(C) Excess assets For purposes of subparagraph (A), the term “excess assets” means an amount equal to the excess (if any) of—

(i) the fair market value of the assets of the original plan immediately before the spin-off, over

(ii) the amount of assets required to be allocated after the spin-off to all plans (determined without regard to this paragraph).

(D) Certain spun-off plans not taken into account

(i) In general A plan involved in a spin-off which is described in clause (ii), (iii), or (iv) shall not be taken into account for purposes of this paragraph, except that the amount determined under subparagraph (C)(ii) shall be increased by the amount of assets allocated to such plan.

(ii) Plans transferred out of controlled groups A plan is described in this clause if, after such spin-off, such plan is maintained by an employer who is not a member of the same controlled group as the employer maintaining the original plan.

(iii) Plans transferred out of multiple employer plans A plan as described in this clause if, after the spin-off, any employer maintaining such plan (and any member of the same controlled group as such employer) does not maintain any other plan remaining after the spin-off which is also maintained by another employer (or member of the same controlled group as such other employer) which maintained the plan in existence before the spin-off.

(iv) Terminated plans A plan is described in this clause if, pursuant to the transaction involving the spin-off, the plan is terminated.

(v) Controlled group For purposes of this subparagraph, the term “controlled group” means any group treated as a single employer under subsection (b), (c), (m), or (o).

(E) Paragraph not to apply to multiemployer plans This paragraph does not apply to any multiemployer plan with respect to any spin-off to the extent that participants either before or after the spin-off are covered under a multiemployer plan to which title IV of the Employee Retirement Income Security Act of 1974 applies.

(F) Application to similar transaction Except as provided by the Secretary, rules similar to the rules of this paragraph shall apply to transactions similar to spin-offs.

(G) Special rules for bridge banks For purposes of this paragraph, in the case of a bridge bank established under section 11(i) of the Federal Deposit Insurance Act (12 U.S.C. 1821(i))—

(i) such bank shall be treated as a member of any controlled group which includes any insured bank (as defined in section 3(h) of such Act (12 U.S.C. 1813(h)))—

(I) which maintains a defined benefit plan,

(II) which is closed by the appropriate bank regulatory authorities, and

(III) any asset and liabilities of which are received by the bridge bank, and

(ii) the requirements of this paragraph shall not be treated as met with respect to such plan unless during the 180-day period beginning on the date such insured bank is closed—

(I) the bridge bank has the right to require the plan to transfer (subject to the provisions of this paragraph) not more than 50 percent of the excess assets (as defined in subparagraph (C)) to a defined benefit plan maintained by the bridge bank with respect to participants or former participants (including retirees and beneficiaries) in the original plan employed by the bridge bank or formerly employed by the closed bank, and

(II) no other merger, spin-off, termination, or similar transaction involving the portion of the excess assets described in subclause (I) may occur without the prior written consent of the bridge bank.

(m) Employees of an affiliated service group

(1) In general For purposes of the employee benefit requirements listed in paragraph (4), except to the extent otherwise provided in regulations, all employees of the members of an affiliated service group shall be treated as employed by a single employer.

(2) Affiliated service group For purposes of this subsection, the term “affiliated service group” means a group consisting of a service organization (hereinafter in this paragraph referred to as the “first organization”) and one or more of the following:

(A) any service organization which—

(i) is a shareholder or partner in the first organization, and

(ii) regularly performs services for the first organization or is regularly associated with the first organization in performing services for third persons, and

(B) any other organization if—

(i) a significant portion of the business of such organization is the performance of services (for the first organization, for organizations described in subparagraph (A), or for both) of a type historically performed in such service field by employees, and

(ii) 10 percent or more of the interests in such organization is held by persons who are highly compensated employees (within the meaning of section 414(q)) of the first organization or an organization described in subparagraph (A).

(3) Service organizations For purposes of this subsection, the term “service organization” means an organization the principal business of which is the performance of services.

(4) Employee benefit requirements For purposes of this subsection, the employee benefit requirements listed in this paragraph are—

(A) paragraphs (3), (4), (7), (16), (17), and (26) of section 401(a), and

(B) sections 408(k), 410, 411, 415, and 416.

(5) Certain organizations performing management functions For purposes of this subsection, the term “affiliated service group” also includes a group consisting of—

(A) an organization the principal business of which is performing, on a regular and continuing basis, management functions for 1 organization (or for 1 organization and other organizations related to such 1 organization), and

(B) the organization (and related organizations) for which such functions are so performed by the organization described in subparagraph (A).

For purposes of this paragraph, the term “related organizations” has the same meaning as the term “related persons” when used in section 144(a)(3).

(6) Other definitions For purposes of this subsection—

(A) Organization defined The term “organization” means a corporation, partnership, or other organization.

(B) Ownership In determining ownership, the principles of section 318(a) shall apply.

(n) Employee leasing

(1) In general For purposes of the requirements listed in paragraph (3), with respect to any person (hereinafter in this subsection referred to as the “recipient”) for whom a leased employee performs services—

(A) the leased employee shall be treated as an employee of the recipient, but

(B) contributions or benefits provided by the leasing organization which are attributable to services performed for the recipient shall be treated as provided by the recipient.

(2) Leased employee For purposes of paragraph (1), the term “leased employee” means any person who is not an employee of the recipient and who provides services to the recipient if—

(A) such services are provided pursuant to an agreement between the recipient and any other person (in this subsection referred to as the “leasing organization”),

(B) such person has performed such services for the recipient (or for the recipient and related persons) on a substantially full-time basis for a period of at least 1 year, and

(3) Requirements For purposes of this subsection, the requirements listed in this paragraph are—

(A) paragraphs (3), (4), (7), (16), (17), and (26) of section 401(a),

(B) sections 408(k), 410, 411, 415, and 416, and

(4) Time when first considered as employee

(A) In general In the case of any leased employee, paragraph (1) shall apply only for purposes of determining whether the requirements listed in paragraph (3) are met for periods after the close of the period referred to in paragraph (2)(B).

(B) Years of service In the case of a person who is an employee of the recipient (whether by reason of this subsection or otherwise), for purposes of the requirements listed in paragraph (3), years of service for the recipient shall be determined by taking into account any period for which such employee would have been a leased employee but for the requirements of paragraph (2)(B).

(5) Safe harbor

(A) In general In the case of requirements described in subparagraphs (A) and (B) of paragraph (3), this subsection shall not apply to any leased employee with respect to services performed for a recipient if—

(i) such employee is covered by a plan which is maintained by the leasing organization and meets the requirements of subparagraph (B), and

(ii) leased employees (determined without regard to this paragraph) do not constitute more than 20 percent of the recipient's nonhighly compensated work force.

(B) Plan requirements A plan meets the requirements of this subparagraph if—

(i) such plan is a money purchase pension plan with a nonintegrated employer contribution rate for each participant of at least 10 percent of compensation,

(ii) such plan provides for full and immediate vesting, and

(iii) each employee of the leasing organization (other than employees who perform substantially all of their services for the leasing organization) immediately participates in such plan.

Clause (iii) shall not apply to any individual whose compensation from the leasing organization in each plan year during the 4-year period ending with the plan year is less than $1,000.

(i) Highly compensated employee The term “highly compensated employee” has the meaning given such term by section 414(q).

(ii) Nonhighly compensated work force The term “nonhighly compensated work force” means the aggregate number of individuals (other than highly compensated employees)—

(I) who are employees of the recipient (without regard to this subsection) and have performed services for the recipient (or for the recipient and related persons) on a substantially full-time basis for a period of at least 1 year, or

(II) who are leased employees with respect to the recipient (determined without regard to this paragraph).

(iii) Compensation The term “compensation” has the same meaning as when used in section 415; except that such term shall include—

(I) any employer contribution under a qualified cash or deferred arrangement to the extent not included in gross income under section 402(e)(3) or 402(h)(1)(B),

(II) any amount which the employee would have received in cash but for an election under a cafeteria plan (within the meaning of section 125), and

(III) any amount contributed to an annuity contract described in section 403(b) pursuant to a salary reduction agreement (within the meaning of section 3121(a)(5)(D)).

(6) Other rules For purposes of this subsection—

(A) Related persons The term “related persons” has the same meaning as when used in section 144(a)(3).

(B) Employees of entities under common control The rules of subsections (b), (c), (m), and (o) shall apply.

(o) Regulations

The Secretary shall prescribe such regulations (which may provide rules in addition to the rules contained in subsections (m) and (n)) as may be necessary to prevent the avoidance of any employee benefit requirement listed in subsection (m)(4) or (n)(3) or any requirement under section 457 through the use of—

(1) separate organizations,

(2) employee leasing, or

(3) other arrangements.

The regulations prescribed under subsection (n) shall include provisions to minimize the recordkeeping requirements of subsection (n) in the case of an employer which has no top-heavy plans (within the meaning of section 416(g)) and which uses the services of persons (other than employees) for an insignificant percentage of the employer's total workload.

(p) Qualified domestic relations order defined For purposes of this subsection and section 401(a)(13)—

(1) In general

(A) Qualified domestic relations order The term “qualified domestic relations order” means a domestic relations order—

(i) which creates or recognizes the existence of an alternate payee's right to, or assigns to an alternate payee the right to, receive all or a portion of the benefits payable with respect to a participant under a plan, and

(ii) with respect to which the requirements of paragraphs (2) and (3) are met.

(B) Domestic relations order The term “domestic relations order” means any judgment, decree, or order (including approval of a property settlement agreement) which—

(i) relates to the provision of child support, alimony payments, or marital property rights to a spouse, former spouse, child, or other dependent of a participant, and

(ii) is made pursuant to a State domestic relations law (including a community property law).

(2) Order must clearly specify certain facts A domestic relations order meets the requirements of this paragraph only if such order clearly specifies—

(A) the name and the last known mailing address (if any) of the participant and the name and mailing address of each alternate payee covered by the order,

(B) the amount or percentage of the participant's benefits to be paid by the plan to each such alternate payee, or the manner in which such amount or percentage is to be determined,

(D) each plan to which such order applies.

(3) Order may not alter amount, form, etc., of benefits A domestic relations order meets the requirements of this paragraph only if such order—

(A) does not require a plan to provide any type or form of benefit, or any option, not otherwise provided under the plan,

(B) does not require the plan to provide increased benefits (determined on the basis of actuarial value), and

(C) does not require the payment of benefits to an alternate payee which are required to be paid to another alternate payee under another order previously determined to be a qualified domestic relations order.

(4) Exception for certain payments made after earliest retirement age

(A) In general A domestic relations order shall not be treated as failing to meet the requirements of subparagraph (A) of paragraph (3) solely because such order requires that payment of benefits be made to an alternate payee—

(i) in the case of any payment before a participant has separated from service, on or after the date on which the participant attains (or would have attained) the earliest retirement age,

(ii) as if the participant had retired on the date on which such payment is to begin under such order (but taking into account only the present value of the benefits actually accrued and not taking into account the present value of any employer subsidy for early retirement), and

(iii) in any form in which such benefits may be paid under the plan to the participant (other than in the form of a joint and survivor annuity with respect to the alternate payee and his or her subsequent spouse).

For purposes of clause (ii), the interest rate assumption used in determining the present value shall be the interest rate specified in the plan or, if no rate is specified, 5 percent.

(B) Earliest retirement age For purposes of this paragraph, the term “earliest retirement age” means the earlier of—

(i) the date on which the participant is entitled to a distribution under the plan, or

(ii) the later of—

(I) the date the participant attains age 50, or

(II) the earliest date on which the participant could begin receiving benefits under the plan if the participant separated from service.

(5) Treatment of former spouse as surviving spouse for purposes of determining survivor benefits To the extent provided in any qualified domestic relations order—

(A) the former spouse of a participant shall be treated as a surviving spouse of such participant for purposes of sections 401(a)(11) and 417 (and any spouse of the participant shall not be treated as a spouse of the participant for such purposes), and

(B) if married for at least 1 year, the surviving former spouse shall be treated as meeting the requirements of section 417(d).

(6) Plan procedures with respect to orders

(A) Notice and determination by administrator In the case of any domestic relations order received by a plan—

(i) the plan administrator shall promptly notify the participant and each alternate payee of the receipt of such order and the plan's procedures for determining the qualified status of domestic relations orders, and

(ii) within a reasonable period after receipt of such order, the plan administrator shall determine whether such order is a qualified domestic relations order and notify the participant and each alternate payee of such determination.

(B) Plan to establish reasonable procedures Each plan shall establish reasonable procedures to determine the qualified status of domestic relations orders and to administer distributions under such qualified orders.

(7) Procedures for period during which determination is being made

(A) In general During any period in which the issue of whether a domestic relations order is a qualified domestic relations order is being determined (by the plan administrator, by a court of competent jurisdiction, or otherwise), the plan administrator shall separately account for the amounts (hereinafter in this paragraph referred to as the “segregated amounts”) which would have been payable to the alternate payee during such period if the order had been determined to be a qualified domestic relations order.

(B) Payment to alternate payee if order determined to be qualified domestic relations order If within the 18-month period described in subparagraph (E) the order (or modification thereof) is determined to be a qualified domestic relations order, the plan administrator shall pay the segregated amounts (including any interest thereon) to the person or persons entitled thereto.

(i) it is determined that the order is not a qualified domestic relations order, or

(ii) the issue as to whether such order is a qualified domestic relations order is not resolved,

then the plan administrator shall pay the segregated amounts (including any interest thereon) to the person or persons who would have been entitled to such amounts if there had been no order.

(D) Subsequent determination or order to be applied prospectively only Any determination that an order is a qualified domestic relations order which is made after the close of the 18-month period described in subparagraph (E) shall be applied prospectively only.

(E) Determination of 18-month period For purposes of this paragraph, the 18-month period described in this subparagraph is the 18-month period beginning with the date on which the first payment would be required to be made under the domestic relations order.

(8) Alternate payee defined The term “alternate payee” means any spouse, former spouse, child or other dependent of a participant who is recognized by a domestic relations order as having a right to receive all, or a portion of, the benefits payable under a plan with respect to such participant.

(9) Subsection not to apply to plans to which section 401(a)(13) does not apply This subsection shall not apply to any plan to which section 401(a)(13) does not apply. For purposes of this title, except as provided in regulations, any distribution from an annuity contract under section 403(b) pursuant to a qualified domestic relations order shall be treated in the same manner as a distribution from a plan to which section 401(a)(13) applies.

(10) Waiver of certain distribution requirements With respect to the requirements of subsections (a) and (k) of section 401, section 403(b), and section 409(d), a plan shall not be treated as failing to meet such requirements solely by reason of payments to an alternative payee pursuant to a qualified domestic relations order.

(11) Application of rules to governmental and church plans For purposes of this title, a distribution or payment from a governmental plan (as defined in subsection (d)) or a church plan (as described in subsection (e)) shall be treated as made pursuant to a qualified domestic relations order if it is made pursuant to a domestic relations order which meets the requirement of clause (i) of paragraph (1)(A).

(12) Consultation with the Secretary In prescribing regulations under this subsection and section 401(a)(13), the Secretary of Labor shall consult with the Secretary.

(q) Highly compensated employee

(1) In general The term “highly compensated employee” means any employee who, during the year or the preceding year—

(A) was at any time a 5-percent owner,

(B) received compensation from the employer in excess of $75,000,

(C) received compensation from the employer in excess of $50,000 and was in the top-paid group of employees for such year, or

(D) was at any time an officer and received compensation greater than 50 percent of the amount in effect under section 415(b)(1)(A) for such year.

The Secretary shall adjust the $75,000 and $50,000 amounts under this paragraph at the same time and in the same manner as under section 415(d).

(2) Special rule for current year In the case of the year for which the relevant determination is being made, an employee not described in subparagraph (B), (C), or (D) of paragraph (1) for the preceding year (without regard to this paragraph) shall not be treated as described in subparagraph (B), (C), or (D) of paragraph (1) unless such employee is a member of the group consisting of the 100 employees paid the greatest compensation during the year for which such determination is being made.

(3) 5-percent owner An employee shall be treated as a 5-percent owner for any year if at any time during such year such employee was a 5-percent owner (as defined in section 416(i)(1)) of the employer.

(4) Top-paid group An employee is in the top-paid group of employees for any year if such employee is in the group consisting of the top 20 percent of the employees when ranked on the basis of compensation paid during such year.

(5) Special rules for treatment of officers

(A) Not more than 50 officers taken into account For purposes of paragraph (1)(D), no more than 50 employees (or, if lesser, the greater of 3 employees or 10 percent of the employees) shall be treated as officers.

(B) At least 1 officer taken into account If for any year no officer of the employer is described in paragraph (1)(D), the highest paid officer of the employer for such year shall be treated as described in such paragraph.

(6) Treatment of certain family members

(A) In general If any individual is a member of the family of a 5-percent owner or of a highly compensated employee in the group consisting of the 10 highly compensated employees paid the greatest compensation during the year, then—

(i) such individual shall not be considered a separate employee, and

(ii) any compensation paid to such individual (and any applicable contribution or benefit on behalf of such individual) shall be treated as if it were paid to (or on behalf of) the 5-percent owner or highly compensated employee.

(B) Family For purposes of subparagraph (A), the term “family” means, with respect to any employee, such employee's spouse and lineal ascendants or descendants and the spouses of such lineal ascendants or descendants.

(i) In general Except as provided in regulations and in clause (ii), the rules of subparagraph (A) shall be applied in determining the compensation of (or any contributions or benefits on behalf of) any employee for purposes of any section with respect to which a highly compensated employee is defined by reference to this subsection.

(ii) Exception for determining integration levels Clause (i) shall not apply in determining the portion of the compensation of a participant which is under the integration level for purposes of section 401(l).

(7) Compensation For purposes of this subsection—

(A) In general The term “compensation” means compensation within the meaning of section 415(c)(3).

(B) Certain provisions not taken into account The determination under subparagraph (A) shall be made—

(i) without regard to sections 125, 402(e)(3), and 402(h)(1)(B), and

(ii) in the case of employer contributions made pursuant to a salary reduction agreement, without regard to section 403(b).

(8) Excluded employees For purposes of subsection (r) and for purposes of determining the number of employees in the top-paid group under paragraph (4) or the number of officers taken into account under paragraph (5), the following employees shall be excluded—

(A) employees who have not completed 6 months of service,

(B) employees who normally work less than 171/2 hours per week,

(D) employees who have not attained age 21, and

(E) except to the extent provided in regulations, employees who are included in a unit of employees covered by an agreement which the Secretary of Labor finds to be a collective bargaining agreement between employee representatives and the employer.

Except as provided by the Secretary, the employer may elect to apply subparagraph (A), (B), (C), or (D) by substituting a shorter period of service, smaller number of hours or months, or lower age for the period of service, number of hours or months, or age (as the case may be) than that specified in such subparagraph.

(9) Former employees A former employee shall be treated as a highly compensated employee if—

(A) such employee was a highly compensated employee when such employee separated from service, or

(B) such employee was a highly compensated employee at any time after attaining age 55.

(10) Coordination with other provisions Subsections (b), (c), (m), (n), and (o) shall be applied before the application of this section.

(11) Special rule for nonresident aliens For purposes of this subsection and subsection (r), employees who are nonresident aliens and who receive no earned income (within the meaning of section 911(d)(2)) from the employer which constitutes income from sources within the United States (within the meaning of section 861(a)(3)) shall not be treated as employees.

(12) Simplified method for determining highly compensated employees

(A) In general If an election by the employer under this paragraph applies to any year, in determining whether an employee is a highly compensated employee for such year—

(i) subparagraph (B) of paragraph (1) shall be applied by substituting “$50,000” for “$75,000”, and

(ii) subparagraph (C) of paragraph (1) shall not apply.

(B) Requirement for election An election under this paragraph shall not apply to any year unless—

(i) at all times during such year, the employer maintained significant business activities (and employed employees) in at least 2 significantly separate geographic areas, and

(ii) the employer satisfies such other conditions as the Secretary may prescribe.

(r) Special rules for separate line of business

(1) In general For purposes of sections 129(d)(8) and 410(b), an employer shall be treated as operating separate lines of business during any year if the employer for bona fide business reasons operates separate lines of business.

(2) Line of business must have 50 employees, etc. A line of business shall not be treated as separate under paragraph (1) unless—

(A) such line of business has at least 50 employees who are not excluded under subsection (q)(8),

(B) the employer notifies the Secretary that such line of business is being treated as separate for purposes of paragraph (1), and

(C) such line of business meets guidelines prescribed by the Secretary or the employer receives a determination from the Secretary that such line of business may be treated as separate for purposes of paragraph (1).

(3) Safe harbor rule

(A) In general The requirements of subparagraph (C) of paragraph (2) shall not apply to any line of business if the highly compensated employee percentage with respect to such line of business is—

(i) not less than one-half, and

(ii) not more than twice,

the percentage which highly compensated employees are of all employees of the employer. An employer shall be treated as meeting the requirements of clause (i) if at least 10 percent of all highly compensated employees of the employer perform services solely for such line of business.

(B) Determination may be based on preceding year The requirements of subparagraph (A) shall be treated as met with respect to any line of business if such requirements were met with respect to such line of business for the preceding year and if—

(i) no more than a de minimis number of employees were shifted to or from the line of business after the close of the preceding year, or

(ii) the employees shifted to or from the line of business after the close of the preceding year contained a substantially proportional number of highly compensated employees.

(4) Highly compensated employee percentage defined For purposes of this subsection, the term “highly compensated employee percentage” means the percentage which highly compensated employees performing services for the line of business are of all employees performing services for the line of business.

(5) Allocation of benefits to line of business For purposes of this subsection, benefits which are attributable to services provided to a line of business shall be treated as provided by such line of business.

(6) Headquarters personnel, etc. The Secretary shall prescribe rules providing for—

(A) the allocation of headquarters personnel among the lines of business of the employer, and

(B) the treatment of other employees providing services for more than 1 line of business of the employer or not in lines of business meeting the requirements of paragraph (2).

(7) Separate operating units For purposes of this subsection, the term “separate line of business” includes an operating unit in a separate geographic area separately operated for a bona fide business reason.

(8) Affiliated service groups This subsection shall not apply in the case of any affiliated service group (within the meaning of section 414(m)).

(s) Compensation For purposes of any applicable provision—

(1) In general Except as provided in this subsection, the term “compensation” has the meaning given such term by section 415(c)(3).

(2) Employer may elect to treat certain deferrals as compensation An employer may elect to include as compensation any amount which is contributed by the employer pursuant to a salary reduction agreement and which is not includible in the gross income of an employee under section 125, 402(e)(3), 402(h), or 403(b).

(3) Alternative determination of compensation The Secretary shall by regulation provide for alternative methods of determining compensation which may be used by an employer, except that such regulations shall provide that an employer may not use an alternative method if the use of such method discriminates in favor of highly compensated employees (within the meaning of subsection (q)).

(4) Applicable provision For purposes of this subsection, the term “applicable provision” means any provision which specifically refers to this subsection.

(t) Application of controlled group rules to certain employee benefits

(1) In general All employees who are treated as employed by a single employer under subsection (b), (c), or (m) shall be treated as employed by a single employer for purposes of an applicable section. The provisions of subsection (o) shall apply with respect to the requirements of an applicable section.

(2) Applicable section For purposes of this subsection, the term “applicable section” means section 79, 106, 117(d), 120, 125, 127, 129, 132, 274(j), 505, or 4980B.

Source credit, amendments & notes

(Added Pub. L. 93–406, title II, §1015, Sept. 2, 1974, 88 Stat. 925; amended Pub. L. 94–455, title XIX, §§1901(a)(64), 1906(b)(13)(A), Oct. 4, 1976, 90 Stat. 1775, 1834; Pub. L. 95–600, title I, §152(d), Nov. 6, 1978, 92 Stat. 2799; Pub. L. 96–364, title II, §§207, 208(a), title IV, §407(b), Sept. 26, 1980, 94 Stat. 1288, 1289, 1305; Pub. L. 96–605, title II, §201(a), Dec. 28, 1980, 94 Stat. 3526; Pub. L. 96–613, §5(a), Dec. 28, 1980, 94 Stat. 3580; Pub. L. 97–248, title II, §§240(c), 246(a), 248(a), Sept. 3, 1982, 96 Stat. 520, 525, 526; Pub. L. 98–369, div. A, title IV, §491(d)(26), (27), title V, §526(a)(1), (b)(1), (d)(1), (2), title VII, §713(i), July 18, 1984, 98 Stat. 850, 874, 875, 960; Pub. L. 98–397, title II, §204(b), Aug. 23, 1984, 98 Stat. 1445; Pub. L. 99–514, title XI, §§1114(a), (b)(11), 1115(a), 1117(c), 1146(a), (b), 1151(e)(1), (i), title XIII, §1301(j)(4), title XVIII, §§1852(f), 1898(c)(2)(A), (4)(A), (6)(A), (7)(A)(ii)–(vii), 1899A(12), Oct. 22, 1986, 100 Stat. 2448, 2451, 2452, 2462, 2491, 2506, 2507, 2657, 2868, 2951, 2953, 2954, 2958; Pub. L. 100–203, title IX, §9305(c), Dec. 22, 1987, 101 Stat. 1330–352; Pub. L. 100–647, title I, §§1011(d)(8), (e)(4), (h)(5), (i)(1)–(4)(A), (j)(1), (2), 1011A(b)(3), 1011B(a)(16), (17), (19), (20), 1018(t)(8)(E)–(G), title II, §2005(c)(1), (2), title III, §§3011(b)(4), (5), 3021(b)(1), (2)(A), title VI, §6067(a), Nov. 10, 1988, 102 Stat. 3460, 3461, 3465, 3467, 3468, 3473, 3485, 3589, 3611, 3612, 3625, 3631, 3632, 3703; Pub. L. 101–140, title II, §§203(a)(6), 204(b)(2), Nov. 8, 1989, 103 Stat. 831, 833; Pub. L. 101–239, title VII, §§7811(m)(5), 7813(b), 7841(a)(2), Dec. 19, 1989, 103 Stat. 2412, 2413, 2427; Pub. L. 101–508, title XI, §11703(b)(1), Nov. 5, 1990, 104 Stat. 1388–517; Pub. L. 102–318, title V, §521(b)(20)–(22), July 3, 1992, 106 Stat. 311.)

References in Text

The Railroad Retirement Act of 1935 or 1937, referred to in subsec. (d), means act Aug. 29, 1935, ch. 812, 49 Stat. 867, known as the Railroad Retirement Act of 1935. The Railroad Retirement Act of 1935 was amended generally by act June 24, 1937, ch. 382, part I, 50 Stat. 307, and was known as the Railroad Retirement Act of 1937. The Railroad Retirement Act of 1937 was amended generally and redesignated the Railroad Retirement Act of 1974 by Pub. L. 93–444, title I, Oct. 16, 1974, 88 Stat. 1305 and is classified generally to subchapter IV (§231 et seq.) of chapter 9 of Title 45, Railroads. For complete classification of this Act to the Code, see Tables.

The International Organizations Immunities Act (59 Stat. 669), referred to in subsec. (d), is act Dec. 29, 1945, ch. 652, title I, 59 Stat. 669, as amended, which is classified principally to subchapter XVIII (§288 et seq.) of chapter 7 of Title 22, Foreign Relations and Intercourse. The Act also amended several other laws including the Internal Revenue Code of 1939. For exemption from taxation of income of international organizations and of the compensation of employees thereof, see sections 892 and 893 of this title. For complete classification of this Act to the Code, see Short Title note set out under section 288 of Title 22 and Tables.

The Employee Retirement Income Security Act of 1974, referred to in subsecs. (f) (3), (5) and (l)(1), (2)(E), is Pub. L. 93–406, Sept. 2, 1974, 88 Stat. 832, as amended. Title IV of the Employee Retirement Income Security Act of 1974 is classified principally to subchapter III (§1301 et seq.) of chapter 18 of Title 29, Labor. Section 3(37)(A)(iii) of the Employee Retirement Income Security Act of 1974 is classified to section 1002(37)(A)(iii) of Title 29. Section 4403(b) and (c) of the Employee Retirement Income Security Act of 1974 probably means section 4303(b) and (c) of such Act which is classified to section 1453(b) and (c) of Title 29. For complete classification of this Act to the Code, see Short Title note set out under section 1001 of Title 29 and Tables.

The date of the enactment of the Multiemployer Pension Plan Amendments Act of 1980, referred to in subsec. (f)(4), (5), means the date of the enactment of Pub. L. 96–364, which was approved Sept. 26, 1980.

Effective date of the Multiemployer Pension Plan Amendments Act of 1980, referred to in subsec. (f)(5), probably means the date of enactment of the Multiemployer Pension Plan Amendments Act of 1980, which was approved Sept. 26, 1980.

Amendments

1992—Subsec. (n)(5)(C)(iii)(I). Pub. L. 102–318, §521(b)(20), substituted “402(e)(3)” for “402(a)(8)”.

Subsec. (q)(7)(B)(i). Pub. L. 102–318, §521(b)(21), substituted “402(e)(3)” for “402(a)(8)”.

Subsec. (s)(2). Pub. L. 102–318, §521(b)(22), substituted “402(e)(3)” for “402(a)(8)”.

1990—Subsec. (n)(2)(B). Pub. L. 101–508 struck out “(6 months in the case of core health benefits)” after “1 year”.

1989—Subsec. (n)(3)(C). Pub. L. 101–239, §7813(b), amended directory language of Pub. L. 100–647, §3011(b)(4), see 1988 Amendment note below.

Pub. L. 101–140, §203(a)(6)(A), struck out “89,” after “79,”.

Subsec. (p)(10). Pub. L. 101–239, §7811(m)(5), inserted “section” before “403(b)”.

Subsec. (p)(11). Pub. L. 101–239, §7841(a)(2), added par. (11) and redesignated former par. (11) as (12).

Subsec. (r)(1). Pub. L. 101–140, §204(b)(2), substituted “sections 129(d)(8) and 410(b)” for “section 410(b)”.

Pub. L. 101–140, §203(a)(6)(B), substituted “section 410(b)” for “sections 89 and 410(b)”.

Subsec. (t)(2). Pub. L. 101–239, §7813(b), amended directory language of Pub. L. 100–647, §3011(b)(5), see 1988 Amendment note below.

Pub. L. 101–140, §203(a)(6)(C), struck out “89,” after “79,”.

1988—Subsec. (k)(2). Pub. L. 100–647, §1011A(b)(3), inserted “72(d) (relating to treatment of employee contributions as separate contract),” after “purposes of sections”.

Subsec. (l). Pub. L. 100–647, §2005(c)(1), (2), substituted “Merger” for “Mergers” in heading, designated existing provision as par. (1), inserted par. (1) heading, and added par. (2).

Subsec. (l)(2)(G). Pub. L. 100–647, §6067(a), added subpar. (G).

Subsec. (m)(4)(A). Pub. L. 100–647, §1011(h)(5), substituted “(16), (17), and (26)” for “and (16)”.

Subsec. (m)(4)(C), (D). Pub. L. 100–647, §1011B(a)(16), struck out subpars. (C) and (D) which read as follows:

“(C) section 105(h), and

“(D) section 125.”

Subsec. (n)(3)(A). Pub. L. 100–647, §1011(h)(5), substituted “(16), (17), and (26)” for “and (16)”.

Subsec. (n)(3)(C). Pub. L. 100–647, §3011(b)(4), as amended by Pub. L. 101–239, §7813(b), struck out “162(i)(2), 162(k),” after “132,” and substituted “505, and 4980B” for “and 505”.

Pub. L. 100–647, §1011B(a)(19), inserted “162(i)(2), 162(k),” after “132,”.

Subsec. (o). Pub. L. 100–647, §1011(e)(4), inserted “or any requirement under section 457” after “or (n)(3)”.

Subsec. (p)(4)(B). Pub. L. 100–647, §1018(t)(8)(E), substituted “means the earlier of” for “means earlier of” and struck out “in” at beginning of cls. (i) and (ii).

Subsec. (p)(9). Pub. L. 100–647, §1018(t)(8)(G), inserted at end “For purposes of this title, except as provided in regulations, any distribution from an annuity contract under section 403(b) pursuant to a qualified domestic relations order shall be treated in the same manner as a distribution from a plan to which section 401(a)(13) applies.”

Subsec. (p)(10). Pub. L. 100–647, §1018(t)(8)(F), inserted “, 403(b),” after “section 401”.

Subsec. (q)(1). Pub. L. 100–647, §1011(i)(1), inserted at end “The Secretary shall adjust the $75,000 and $50,000 amounts under this paragraph at the same time and in the same manner as under section 415(d).”

Subsec. (q)(1)(D). Pub. L. 100–647, §1011(d)(8), substituted “50” for “150” and “415(b)(1)(A)” for “415(c)(1)(A)”.

Subsec. (q)(6)(C). Pub. L. 100–647, §1011(i)(2), added subpar. (C).

Subsec. (q)(8). Pub. L. 100–647, §1011(i)(4)(A), inserted “or the number of officers taken into account under paragraph (5)” after “under paragraph (4)”.

Pub. L. 100–647, §1011(i)(3)(A)(ii), substituted “Except as provided by the Secretary, the employer” for “The employer” in last sentence.

Subsec. (q)(8)(F). Pub. L. 100–647, §1011(i)(3)(A)(i), struck out subpar. (F) which read as follows: “employees who are nonresident aliens and who receive no earned income (within the meaning of section 911(d)(2)) from the employer which constitutes income from sources within the United States (within the meaning of section 861(a)(3)).”

Subsec. (q)(11). Pub. L. 100–647, §1011(i)(3)(B), added par. (11).

Subsec. (q)(12). Pub. L. 100–647, §3021(b)(1), added par. (12).

Subsec. (r)(3). Pub. L. 100–647, §3021(b)(2)(A), amended par. (3) generally. Prior to amendment, par. (3) read as follows: “The requirements of subparagraph (C) of paragraph (2) shall not apply to any line of business if the highly compensated employee percentage with respect to such line of business is—

“(A) not less than one-half, and

“(B) not more than twice,

the percentage which highly compensated employees are of all employees of the employer. An employer shall be treated as meeting the requirements of subparagraph (A) if at least 10 percent of all highly compensated employees of the employer perform services solely for such line of business.”

Subsec. (s). Pub. L. 100–647, §1011(j)(1), substituted “any applicable provision” for “this part” in introductory provisions.

Subsec. (s)(1). Pub. L. 100–647, §1011(j)(1), amended par. (1) generally. Prior to amendment, par. (1) read as follows: “The term ‘compensation’ means compensation for service performed for an employer which (taking into account the provisions of this chapter) is currently includible in gross income.”

Subsec. (s)(2) to (4). Pub. L. 100–647, §1011(j)(2), added par. (4), redesignated former pars. (3) and (4) as (2) and (3), respectively, and struck out former par. (2) which read as follows: “The Secretary shall prescribe regulations for the determination of the compensation of an employee who is a self-employed individual (within the meaning of section 401(c)(1)) which are based on the principles of paragraph (1).”

Subsec. (t)(1). Pub. L. 100–647, §1011B(a)(20), struck out “of section 414” before “shall be treated” and “shall apply with”.

Subsec. (t)(2). Pub. L. 100–647, §3011(b)(5), as amended by Pub. L. 101–239, §7813(b), struck out “162(i)(2), 162(k),” after “132,” and substituted “505, or 4980B” for “or 505”.

Pub. L. 100–647, §1011B(a)(17), inserted “162(i)(2), 162(k),” after “132,”.

1987—Subsec. (b). Pub. L. 100–203 struck out “the minimum funding standard of section 412, the tax imposed by section 4971, and” after “one such corporation,”.

1986—Subsec. (k)(2). Pub. L. 99–514, §1117(c), inserted reference to section 401(m) (relating to nondiscrimination tests for matching requirements and employee contributions).

Subsec. (m)(2)(B)(ii). Pub. L. 99–514, §1114(b)(11), substituted “highly compensated employees (within the meaning of section 414(q))” for “officers, highly compensated employees, or owners”.

Subsec. (m)(5). Pub. L. 99–514, §1301(j)(4), substituted “section 144(a)(3)” for “section 103(b)(6)(C)”.

Subsec. (m)(7). Pub. L. 99–514, §1852(f), amended directory language of Pub. L. 98–369, §526(d)(2), to correct an error, and did not involve any change in text. See 1984 Amendment note below.

Subsec. (n)(1). Pub. L. 99–514, §1151(i)(1), substituted “requirements” for “pension requirements”.

Pub. L. 99–514, §1146(b)(2), struck out “except to the extent otherwise provided in regulations,” after “listed in paragraph (3),”.

Subsec. (n)(2)(B). Pub. L. 99–514, §1151(i)(2), inserted “(6 months in the case of core health benefits)” after “1 year”.

Subsec. (n)(3). Pub. L. 99–514, §1151(i)(3), substituted “Requirements” for “Pension requirements” in heading, substituted “requirements” for “pension requirements” in text, and added subpar. (C).

Subsec. (n)(4). Pub. L. 99–514, §1146(a)(2), substituted “Time when first considered as employee” for “Time when leased employee is first considered as employee” in heading and amended text generally. Prior to amendment, text read as follows: “In the case of any leased employee, paragraph (1) shall apply only for purposes of determining whether the pension requirements listed in paragraph (3) are met for periods after the close of the 1-year period referred to in paragraph (2); except that years of service for the recipient shall be determined by taking into account the entire period for which the leased employee performed services for the recipient (or related persons).”

Subsec. (n)(5). Pub. L. 99–514, §1146(a)(1), amended par. (5) generally. Prior to amendment, par. (5) read as follows: “This subsection shall not apply to any leased employee if such employee is covered by a plan which is maintained by the leasing organization if, with respect to such employee, such plan—

“(A) is a money purchase pension plan with a nonintegrated employer contribution rate of at least 71/2 percent, and

“(B) provides for immediate participation and for full and immediate vesting.”

Subsec. (n)(6). Pub. L. 99–514, §1301(j)(4), substituted “section 144(a)(3)” for “section 103(b)(6)(C)” in subpar. (A).

Pub. L. 99–514, §1146(a)(3), substituted “Other rules” for “Related persons” in heading and amended text generally. Prior to amendment, text read as follows: “For purposes of this subsection, the term “related persons” has the same meaning as when used in section 103(b)(6)(C).”

Subsec. (o). Pub. L. 99–514, §1146(b)(1), inserted provision relating to regulations to minimize recordkeeping requirements in case of employer which has no top-heavy plans and uses the services of persons other than employees for an insignificant percentage of the employer's total workload.

Subsec. (p)(1)(B)(i). Pub. L. 99–514, §1898(c)(7)(A)(ii), inserted “former spouse,”.

Subsec. (p)(3)(B). Pub. L. 99–514, §1899A(12), struck out the comma after “benefits”.

Subsec. (p)(4)(A). Pub. L. 99–514, §1898(c)(7)(A)(vi), substituted “A” for “In the case of any payment before a participant has separated from service, a” in introductory provisions and inserted “in the case of any payment before a participant has separated from service,” in cl. (i).

Subsec. (p)(4)(B). Pub. L. 99–514, §1898(c)(7)(A)(vii), amended subpar. (B) generally. Prior to amendment, subpar. (B) read as follows: “For purposes of this paragraph, the term ‘earliest retirement age’ has the meaning given such term by section 417(f)(3), except that in the case of any defined contribution plan, the earliest retirement age shall be the date which is 10 years before the normal retirement age (within the meaning of section 411(a)(8)).”

Subsec. (p)(5). Pub. L. 99–514, §1898(c)(7)(A)(v), struck out last sentence which read as follows: “A plan shall not be treated as failing to meet the requirements of subsection (a) or (k) of section 401 which prohibit payment of benefits before termination of employment solely by reason of payments to an alternate payee pursuant to a qualified domestic relations order.”

Subsec. (p)(5)(A). Pub. L. 99–514, §1898(c)(6)(A), inserted “(and any spouse of the participant shall not be treated as a spouse of the participant for such purposes)”.

Subsec. (p)(5)(B). Pub. L. 99–514, §1898(c)(7)(A)(iv), substituted “the surviving former spouse” for “the surviving spouse”.

Subsec. (p)(6)(A)(i). Pub. L. 99–514, §1898(c)(7)(A)(iii), substituted “each alternate payee” for “any other alternate payee”.

Subsec. (p)(7)(A). Pub. L. 99–514, §1898(c)(2)(A)(i), substituted “shall separately account for the amounts (hereinafter in this paragraph referred to as the ‘segregated amounts’)” for “shall segregate in a separate account in the plan or in an escrow account the amounts”.

Subsec. (p)(7)(B). Pub. L. 99–514, §1898(c)(2)(A)(ii), substituted “the 18-month period described in subparagraph (E)” for “18 months” and “including any interest” for “plus any interest”.

Subsec. (p)(7)(C). Pub. L. 99–514, §1898(c)(2)(A)(iii), substituted “the 18-month period described in subparagraph (E)” for “18 months” and “including any interest” for “plus any interest”.

Subsec. (p)(7)(D). Pub. L. 99–514, §1898(c)(2)(A)(iv), inserted “described in subparagraph (E)”.

Subsec. (p)(7)(E). Pub. L. 99–514, §1898(c)(2)(A)(v), added subpar. (E).

Subsec. (p)(9). Pub. L. 99–514, §1898(c)(4)(A), added par. (9). Former par. (9) redesignated (11).

Subsec. (p)(10). Pub. L. 99–514, §1898(c)(7)(A)(v), added par. (10).

Subsec. (p)(11). Pub. L. 99–514, §1898(c)(4)(A), redesignated former par. (9) as (11).

Subsec. (q). Pub. L. 99–514, §1114(a), added subsec. (q).

Subsecs. (r), (s). Pub. L. 99–514, §1115(a), added subsecs. (r) and (s).

Subsec. (t). Pub. L. 99–514, §1151(e)(1), added subsec. (t).

1984—Subsec. (h)(1)(B). Pub. L. 98–369, §491(d)(26), struck out “or 405(a)” after “section 403(a)”.

Subsec. (l). Pub. L. 98–369, §491(d)(27), struck out “or 405” after “section 403(a)”.

Subsec. (m)(6)(B). Pub. L. 98–369, §526(a)(1), substituted “section 318(a)” for “section 267(c)”.

Subsec. (m)(7). Pub. L. 98–369, §526(d)(2), as amended by Pub. L. 99–514, §1852(f), struck out par. (7) relating to regulations. See subsec. (o) of this section.

Subsec. (n)(2). Pub. L. 98–369, §§526(b)(1), 713(i), made identical amendments, substituting “any person who is not an employee of the recipient and” for “any person” in text preceding subpar. (A).

Subsec. (o). Pub. L. 98–369, §526(d)(1), added subsec. (o).

Subsec. (p). Pub. L. 98–397 added subsec. (p).

1982—Subsecs. (b), (c). Pub. L. 97–248, §240(c)(1), inserted reference to section 416.

Subsec. (m)(4)(B). Pub. L. 97–248, §240(c)(2), inserted reference to section 416.

Subsec. (m)(5) to (7). Pub. L. 97–248, §246(a), added par. (5) and redesignated former pars. (5) and (6) as (6) and (7), respectively.

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

1980—Subsec. (e). Pub. L. 96–364, §407(b), substituted provisions defining “church plan” with respect to general requirements, exclusion of certain plans, definitions and other provisions, and correction of failures to meet church plan requirements, for provisions defining “church plan” with respect to general requirements, certain unrelated business or multiemployer plans, and special temporary rules for certain church agencies under church plan.

Subsec. (f). Pub. L. 96–364, §207, substituted provisions setting forth definition, cases of common control, continuation of status after termination, transitional rule, and special election with respect to a multiemployer plan, for provisions setting forth definition and special rules with respect to a multiemployer plan.

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

Subsec. (m). Pub. L. 96–605 and Pub. L. 96–613 added an identical subsec. (m).

1978—Subsecs. (b), (c). Pub. L. 95–600 inserted “408(k),” after “sections 401,” wherever appearing.

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

Subsec. (f). Pub. L. 94–455, §1901(a)(64)(A), substituted “Plan” for “plan” in heading.

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

Subsec. (l). Pub. L. 94–455, §1901(a)(64)(B), substituted reference to Sept. 2, 1974, for reference to the date of enactment of the Employee Retirement Income Security Act of 1974.

Effective Date of 1992 Amendment

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

Effective Date of 1990 Amendment

Section 11703(b)(2) of Pub. L. 101–508 provided that: “The amendment made by subsection (a) [probably means par. (1), which amended this section] shall take effect as if included in the amendments made by section 1151 of the Tax Reform Act of 1986 [Pub. L. 99–514].”

Effective Date of 1989 Amendments

Amendment by sections 7811(m)(5) and 7813(b) 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.

Amendment by section 7841(a)(2) of Pub. L. 101–239 applicable to transfers after Dec. 19, 1989, in taxable years ending after such date, see section 7841(a)(3) of Pub. L. 101–239, set out as a note under section 408 of this title.

Amendment by section 203(a)(6) of Pub. L. 101–140 effective as if included in section 1151 of Pub. L. 99–514, see section 203(c) of Pub. L. 101–140, set out as a note under section 79 of this title.

Amendment by section 204(b)(2) of Pub. L. 101–140 applicable to years beginning after Dec. 31, 1988, see section 204(d)(1) of Pub. L. 101–140, set out as a note under section 129 of this title.

Effective Date of 1988 Amendment

Amendment by sections 1011(d)(8), (e)(4), (h)(5), (i)(1)–(4)(A), (j)(1), (2), 1011A(b)(3), 1011B(a)(16), (17), (19), (20), and 1018(t)(8)(E)–(G) 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 2005(c)(3) of Pub. L. 100–647 provided that:

“(A) Except as provided in subparagraph (B), the amendments made by this subsection [amending this section] shall apply with respect to transactions occurring after July 26, 1988.

“(B) The amendments made by this subsection shall not apply to any transaction occurring after July 26, 1988, if on or before such date the board of directors of the employer, approves such transaction or the employer took similar binding action.”

Amendment by section 3011(b)(4), (5) of Pub. L. 100–647 applicable to taxable years beginning after Dec. 31, 1988, but not applicable to any plan for any plan year to which section 162(k) of this title (as in effect on the day before Nov. 10, 1988) did not apply by reason of section 10001(e)(2) of Pub. L. 99–272, see section 3011(d) of Pub. L. 100–647, set out as a note under section 162 of this title.

Amendment by section 3021(b)(1), (2)(A) of Pub. L. 100–647 applicable to years beginning after Dec. 31, 1986, see section 3021(d)(2) of Pub. L. 100–647, set out as a note under section 129 of this title.

Section 6067(c) of Pub. L. 100–647, as amended by Pub. L. 101–239, title VII, §7816(k), Dec. 19, 1989, 103 Stat. 2421, provided that: “The amendment made by this section [amending this section] shall take effect as if included in the amendments made by section 2005(c) of this Act [amending this section].”

Effective Date of 1987 Amendment

Amendment by Pub. L. 100–203 applicable with respect to plan years beginning after Dec. 31, 1987, see section 9305(d) of Pub. L. 100–203, set out as a note under section 412 of this title.

Effective Date of 1986 Amendment

Section 1114(c) of Pub. L. 99–514 provided that:

“(1) In general.—Except as provided in this subsection, the amendment made by this section [amending this section and sections 106, 274, 423, and 501 of this title] shall apply to years beginning after December 31, 1986.

“(2) Conforming amendments to employee benefit provisions.—The amendments made by paragraphs (2), (3), (4), (5), and (16) of subsection (b) [amending sections 117, 120, 127, 129, 132, and 505 of this title] shall apply to years beginning after December 31, 1987.

“(3) Conforming amendments to pension provisions.—The amendments made by paragraphs (7), (8), (9), (10), (11), (12), and (15) of subsection (b) [amending this section and sections 401, 404A, 406, 407, 411, 415, and 4975 of this title and section 1108 of Title 29, Labor] shall apply to years beginning after December 31, 1988.

“(4) Special rule for determining highly compensated employees.—For purposes of sections 401(k) and 401(m) of the Internal Revenue Code of 1986, in the case of an employer incorporated on December 15, 1924, if more than 50 percent of its employees in the top-paid group (within the meaning of section 414(q)(4) of such Code) earn less than $25,000 (indexed at the same time and in the same manner as under section 415(d) of such Code), then the highly compensated employees shall include employees described in section 414(q)(1)(C) of such Code determined without regard to the level of compensation of such employees.”

Section 1115(b) of Pub. L. 99–514 provided that: “The amendment made by subsection (a) [amending this section] shall apply to years beginning after December 31, 1986.”

Amendment by section 1117(c) of Pub. L. 99–514 applicable to plan years beginning after Dec. 31, 1986, with special provisions for plans maintained pursuant to collective bargaining agreements ratified before Mar. 1, 1986, and for annuity contracts under section 403(b) of this title, see section 1117(d) of Pub. L. 99–514, set out as a note under section 401 of this title.

Section 1146(c) of Pub. L. 99–514 provided that:

“(1) In general.—Except as provided in this subsection, the amendments made by this section [amending this section] shall apply to taxable years beginning after December 31, 1983.

“(2) Subsection (a)(1).—The amendment made by subsection (a)(1) shall apply to services performed after December 31, 1986.

“(3) Recordkeeping requirements.—In the case of years beginning before the date of the enactment of this Act [Oct. 22, 1986], the last sentence of section 414(o) shall be applied without regard to the requirement that an insignificant percentage of the workload be performed by persons other than employees.”

Amendment by section 1151(e)(1), (i) of Pub. L. 99–514 applicable, with certain qualifications and exceptions, to years beginning after Dec. 31, 1988, see section 1151(k) of Pub. L. 99–514, as amended, set out as a note under section 79 of this title.

Amendment by section 1301(j)(4) of Pub. L. 99–514 applicable to bonds issued after Aug. 15, 1986, except as otherwise provided, see sections 1311 to 1318 of Pub. L. 99–514, set out as an Effective Date; Transitional Rules note under section 141 of this title.

Amendment by section 1852(f) 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.

Amendment by section 1898(c)(2)(A), (4)(A), (6)(A), (7)(A)(ii)–(vii) 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.

Effective Date of 1984 Amendments

Amendment by Pub. L. 98–397 effective Jan. 1, 1985, except as otherwise provided, see section 303(d) of Pub. L. 98–397, set out as a note under section 1001 of Title 29, Labor.

Amendment by section 491(d)(26), (27) 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 526(a)(2) of Pub. L. 98–369 provided that: “The amendment made by this subsection [amending this section] shall apply to taxable years beginning after December 31, 1984.”

Section 526(b)(2) of Pub. L. 98–369 provided that: “The amendment made by this subsection [amending this section] shall apply to taxable years beginning after December 31, 1983.”

Section 526(d)(3) of Pub. L. 98–369 provided that: “The amendments made by this subsection [amending this section] shall take effect on the date of the enactment of this Act [July 18, 1984].”

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

Effective Date of 1982 Amendment

Amendment by section 240(c) of Pub. L. 97–248, applicable to years beginning after Dec. 31, 1983, see section 241(a) of Pub. L. 97–248, set out as a note under section 416 of this title.

Section 246(b) of Pub. L. 97–248 provided that: “The amendments made by subsection (a) [amending this section] shall apply to taxable years beginning after December 31, 1983.”

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

Effective Date of 1980 Amendments

Section 201(c) of Pub. L. 96–605 and section 5(c) of Pub. L. 96–613, provided that:

“(1) In general.—Except as provided in paragraph (2), the amendments made by this section [amending this section and sections 105 and 125 of this title] shall apply to plan years ending after November 30, 1980.

“(2) Plans in existence on november 30, 1980.—In the case of a plan in existence on November 30, 1980, the amendments made by this section [amending this section and sections 105 and 125 of this title] shall apply to plan years beginning after November 30, 1980.”

Section 407(c) of Pub. L. 96–364 provided that: “The amendments made by this section [amending this section and section 1002 of Title 29, Labor] shall be effective as of January 1, 1974.”

Amendment by sections 207 and 208(a) of Pub. L. 96–364 effective Sept. 26, 1980, see section 210(a) of Pub. L. 96–364, set out as an Effective Date note under section 418 of this title.

Effective Date of 1978 Amendment

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

Effective Date of 1976 Amendment

Amendment by section 1901(a)(64) of Pub. L. 94–455 effective for taxable years beginning after Dec. 31, 1976, see section 1901(d) of Pub. L. 94–455, set out as a note under section 2 of this title.

Effective Date

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

Regulations

Secretary of the Treasury or his delegate to issue before Feb. 1, 1988, final regulations to carry out amendments made by sections 1114, 1115, and 1117 of Pub. L. 99–514, see section 1141 of Pub. L. 99–514, set out as a note under section 401 of this title.

Application of Line of Business Test for Period Before Guidelines Issued

Section 204(b)(1) of Pub. L. 101–140 provided that: “In the case of any plan year beginning on or before the date the Secretary of the Treasury or his delegate issues guidelines and begins issuing determinations under section 414(r)(2)(C) of the Internal Revenue Code of 1986, an employer shall be treated as operating separate lines of business if the employer reasonably determines that it meets the requirements of section 414(r) (other than paragraph (2)(C) thereof) of such Code.”

[Section 204(d)(3) of Pub. L. 101–140 provided that: “The provisions of subsection (b)(1) [set out above] shall apply to years beginning after December 31, 1986.”]

Nonenforcement of Amendment Made by Section 1151 of Pub. L. 99–514 for Fiscal Year 1990

No monies appropriated by Pub. L. 101–136 to be used to implement or enforce section 1151 of Pub. L. 99–514 or the amendments made by such section, see section 528 of Pub. L. 101–136, set out as a note under section 89 of this title.

Study Reflecting Allocation of Assets

Section 6067(b) of Pub. L. 100–647 directed Secretary of the Treasury or his delegate, in consultation with Federal Deposit Insurance Corporation, to conduct a study with respect to proper method of allocating assets in case of a transaction to which the amendment made by such section and, not later than Jan. 1, 1990 (due date extended to Jan. 1, 1992, by Pub. L. 101–508, title XI, §11831(b), Nov. 5, 1990, 104 Stat. 1388–559) to report results of such study to Committee on Ways and Means of House of Representatives and to Committee on Finance of Senate.

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.

I.R.C. § 414 — Definitions and special rules · USC 1994 ed., current through 1995-01-04 · https://pensionresource.website/EAMain?content=EAMain.Law&id=irc-414&asof=1995-08-24 · printed Oct 16, 2026

(a) Service for predecessor employer
(b) Employees of controlled group of corporations
(c) Employees of partnerships, proprietorships, etc., which are…
(d) Governmental plan
(e) Church plan
(f) Multiemployer plan
(g) Plan administrator
(h) Tax treatment of certain contributions
(i) Defined contribution plan
(j) Defined benefit plan
(k) Certain plans
(m) Employees of an affiliated service group
(n) Employee leasing
(p) Qualified domestic relations order defined
(q) Highly compensated employee
(r) Special rules for separate line of business
(s) Compensation
(t) Application of controlled group rules to certain employee b…

Parallel provisions

ERISA § 3 Definitions (multiemployer plan, plan administrator)
ERISA § 206(d) Anti-alienation and QDROs
ERISA § 208 Mergers, consolidations, transfers of assets
ERISA § 210 Multiple employer plans and controlled groups

Cited by (code & regs)

Treas. Reg. § 1.414(v)-2 Catch-up contributions required to be designated …
Treas. Reg. § 1.414(s)-1 Definition of compensation.
Treas. Reg. § 1.414(r)-1 Requirements applicable to qualified separate lin…
Treas. Reg. § 1.414(q)-1T Highly compensated employee (temporary).
I.R.C. § 401 Qualified pension, profit-sharing, and stock bonu…
Treas. Reg. § 1.414(l)-1 Mergers and consolidations of plans or transfers …
I.R.C. § 415 Limitations on benefits and contribution under qu…
Treas. Reg. § 1.416-1 Questions and answers on top-heavy plans.
Treas. Reg. § 1.415(a)-1 General rules with respect to limitations on bene…
Treas. Reg. § 1.415(b)-1 Limitations for defined benefit plans.
Treas. Reg. § 1.414(c)-5 Certain tax-exempt organizations.
Treas. Reg. § 1.401(a)(4)-3 Nondiscrimination in amount of employer-provided …
Treas. Reg. § 1.414(v)-1 Catch-up contributions.
Treas. Reg. § 1.410(b)-9 Definitions.
Treas. Reg. § 1.401(k)-1 Certain cash or deferred arrangements.

Glossary

top-heavy: Plan where key employees hold more than 60% of accrued benefits/account balances.

Treasury Regulations

Treas. Reg. § 1.414(b)-1 Controlled group of corporations.
Treas. Reg. § 1.414(c)-1 Commonly controlled trades or businesses.
Treas. Reg. § 1.414(c)-2 Two or more trades or businesses under common control.
Treas. Reg. § 1.414(c)-3 Exclusion of certain interests or stock in determining control.
Treas. Reg. § 1.414(c)-4 Rules for determining ownership.
Treas. Reg. § 1.414(c)-5 Certain tax-exempt organizations.
Treas. Reg. § 1.414(c)-6 Effective date.
Treas. Reg. § 1.414(e)-1 Definition of church plan.
Treas. Reg. § 1.414(f)-1 Definition of multiemployer plan.
Treas. Reg. § 1.414(g)-1 Definition of plan administrator.
Treas. Reg. § 1.414(l)-1 Mergers and consolidations of plans or transfers of plan assets.
Treas. Reg. § 1.414(q)-1 Highly compensated employee.
Treas. Reg. § 1.414(q)-1T Highly compensated employee (temporary).
Treas. Reg. § 1.414(r)-0 Table of contents.
Treas. Reg. § 1.414(r)-1 Requirements applicable to qualified separate lines of business.
Treas. Reg. § 1.414(r)-2 Line of business.
Treas. Reg. § 1.414(r)-3 Separate line of business.
Treas. Reg. § 1.414(r)-4 Qualified separate line of business—fifty-employee and notice requirements.
Treas. Reg. § 1.414(r)-5 Qualified separate line of business—administrative scrutiny requirement—safe harbors.
Treas. Reg. § 1.414(r)-6 Qualified separate line of business—administrative scrutiny requirement—individual determinations.
Treas. Reg. § 1.414(r)-7 Determination of the employees of an employer's qualified separate lines of business.
Treas. Reg. § 1.414(r)-8 Separate application of section 410(b).
Treas. Reg. § 1.414(r)-9 Separate application of section 401(a)(26).
Treas. Reg. § 1.414(r)-10 Separate application of section 129(d)(8). [Reserved]
Treas. Reg. § 1.414(r)-11 Definitions and special rules.
Treas. Reg. § 1.414(s)-1 Definition of compensation.
Treas. Reg. § 1.414(v)-1 Catch-up contributions.
Treas. Reg. § 1.414(v)-2 Catch-up contributions required to be designated Roth contributions under section 414(v)(7).
Treas. Reg. § 1.414(w)-1 Permissible withdrawals from eligible automatic contribution arrangements.

Guidance addressing this section

IRS / Treasury

Notices

Notice 2026-57 Oct 13, 2026 — Update for Weighted Average Interest Rates, Yield Curves, and Segment Rates (y)
Notice 2026-14 Mar 9, 2026 — Update for Weighted Average Interest Rates, Yield Curves, and Segment Rates (y)
Notice 2026-12 Feb 2, 2026 — Update for Weighted Average Interest Rates, Yield Curves, and Segment Rates (y)
Notice 2025-74 Dec 15, 2025 — Update for Weighted Average Interest Rates, Yield Curves, and Segment Rates (y)
Notice 2025-21 May 5, 2025 — Update for Weighted Average Interest Rates, Yield Curves, and Segment Rates (y)
Notice 2025-13 Feb 3, 2025 — Update for Weighted Average Interest Rates, Yield Curves, and Segment Rates (y)
Notice 2024-76 Nov 4, 2024 — Update for Weighted Average Interest Rates, Yield Curves, and Segment Rates (y)
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 (aa)(aa)(1)(aa)(1)(A)(aa)(1)(B)(aa)(2)(aa)(3)
Notice 2024-53 Jul 1, 2024 — Update for Weighted Average Interest Rates, Yield Curves, and Segment Rates (y)
Notice 2024-35 May 6, 2024 — This notice provides relief with respect to certain required minimum distributions (RMDs) that are not made in 2024. This relief was provided with respect to c… (m)(o)
Notice 2024-34 Apr 29, 2024 — Update for Weighted Average Interest Rates, Yield Curves, and Segment Rates (y)
Notice 2024-4 Jan 8, 2024 — Update for Weighted Average Interest Rates, Yield Curves, and Segment Rates (y)
Notice 2023-72 Nov 6, 2023 — Update for Weighted Average Interest Rates, Yield Curves, and Segment Rates (y)
Notice 2023-66 Oct 2, 2023 — Update for Weighted Average Interest Rates, Yield Curves, and Segment Rates (y)
Notice 2023-62 Sep 11, 2023 — This notice provides guidance with respect to section 603 of the SECURE 2.0 Act of 2022 and announces a 2-year administrative transition period with respect to… (a)(1)(g)(v)(v)(1)(v)(2)(v)(2)(B)(i)
Notice 2023-61 Aug 28, 2023 — Update for Weighted Average Interest Rates, Yield Curves, and Segment Rates (y)
Notice 2023-40 May 30, 2023 — Update for Weighted Average Interest Rates, Yield Curves, and Segment Rates (y)
Notice 2023-5 Jan 9, 2023 — Update for Weighted Average Interest Rates, Yield Curves, and Segment Rates (y)
Notice 2022-62 Dec 5, 2022 — 2022 Required Amendments List for Individually Designed Qualified and Section 403(b) Plans (d)
Notice 2022-54 Nov 7, 2022 — Update for Weighted Average Interest Rates, Yield Curves, and Segment Rates (y)
Notice 2022-40 Oct 3, 2022 — Update for Weighted Average Interest Rates, Yield Curves, and Segment Rates (y)
Notice 2022-16 May 2, 2022 — Update for Weighted Average Interest Rates, Yield Curves, and Segment Rates (y)
Notice 2022-14 Apr 4, 2022 — Update for Weighted Average Interest Rates, Yield Curves, and Segment Rates (y)
Notice 2022-2 Jan 10, 2022 — Update for Weighted Average Interest Rates, Yield Curves, and Segment Rates (y)
Notice 2021-60 Nov 8, 2021 — Update for Weighted Average Interest Rates, Yield Curves, and Segment Rates (y)
Notice 2021-16 Mar 8, 2021 — Update for Weighted Average Interest Rates, Yield Curves, and Segment Rates (y)
Notice 2020-64 Aug 31, 2020 — Update for Weighted Average Interest Rates, Yield Curves, and Segment Rates (y)
Notice 2020-61 Aug 24, 2020 — Special Funding and Benefit Limitation Rules for Single-Employer Defined Benefit Pension Plans under the CARES Act (f)(y)
Notice 2017-72 Dec 26, 2017 — This notice contains the 2017 Required Amendments List for individually designed qualified retirement plans. The list identifies certain changes in qualificati… (d)(y)
Notice 2016-80 Dec 27, 2016 — This notice contains the 2016 Required Amendments List for individually-designed qualified retirement plans. The list identifies certain changes in qualificati… (d)
Notice 2015-7 Feb 9, 2015 — This notice announces that the Treasury Department and IRS anticipate issuing proposed regulations that would permit a state or local retirement system that is… (d)
Notice 2014-77 Dec 22, 2014 — This notice contains the 2014 Cumulative List of Changes in Plan Qualification Requirements (2014 Cumulative List) described in section 4 of Rev. Proc. 2007–44… (d)(u)(u)(12)(u)(9)(x)
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… (f)(u)(u)(12)(u)(9)(w)(w)(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… (d)(f)(6)(u)(u)(12)(u)(9)(w)
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 … (d)
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… (d)(f)(6)(u)(u)(12)(w)(w)(3)
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… (d)(f)(6)(u)(u)(12)(u)(9)(w)
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… (d)(f)(6)(u)(u)(12)(v)(w)
Notice 2009-86 Nov 16, 2009 — Further extension of effective date of normal retirement age regulations for governmental plans. This notice announces the intent to further extend the final e… (d)
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… (w)
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… (w)(w)(1)(w)(3)(B)
Notice 2009-71 Aug 31, 2009 — Special rules governing eligible combined plans. The Treasury Department and the Service plan to issue guidance relating to eligible combined plans under secti… (b)(i)(j)(k)(x)(x)(1)
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… (d)(f)(f)(6)(u)(u)(12)(v)
Notice 2008-98 Nov 3, 2008 — This notice provides that the IRS and Treasury intend to amend the normal retirement age regulations to change the effective date for governmental plans to pla… (d)
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 … (d)(f)(6)(v)(w)
Notice 2007-67 Aug 27, 2007 — Section 906 of Pension Protection Act of 2006; Indian tribal governments; extension of transition relief. This notice extends the transition relief for plans o… (d)
Notice 2007-69 Aug 27, 2007 — Normal retirement age; temporary relief. This notice provides temporary relief for certain pension plans whose definition of normal retirement age may be requi… (d)
Notice 2006-89Modified Oct 23, 2006 — Section 906 of Pension Protection Act of 2006; transition rule. This notice provides transition relief for plans of Indian tribal governments to comply with th… (d)
Modified by Notice 2007-67
Notice 2026-26 — Update for Weighted Average Interest Rates, Yield Curves, and Segment Rates (y)

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 … (b)(c)(d)(e)(h)(h)(2)
Modified by Rev. Proc. 2026-30
Rev. Proc. 2025-4Superseded Dec 30, 2024 — This document updates Rev. Proc. 2024-4, 2024-1 IRB 160, relating to the types of advice the IRS provides to taxpayers on issues under the jurisdiction of the … (aa)(b)(c)(d)(e)(h)
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 … (b)(c)(d)(e)(h)(h)(2)
Superseded by Rev. Proc. 2025-4
Rev. Proc. 2023-4Superseded Jan 3, 2023 — This document updates Rev. Proc. 2022-4, 2022-1 IRB 161, relating to the types of advice the IRS provides to taxpayers on issues under the jurisdiction of the … (b)(c)(d)(e)(h)(h)(2)
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 … (b)(c)(d)(e)(h)(h)(2)
Superseded by Rev. Proc. 2023-4
Rev. Proc. 2021-38 Sep 20, 2021 — This revenue procedure modifies Rev. Proc. 2016-37 to extend the deadline for adopting an interim amendment for a § 401(a) pre-approved plan to match the deadl… (d)
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… (b)(c)(d)(e)(h)(h)(2)
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… (b)(c)(d)(e)(h)(h)(2)
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… (b)(d)(e)(h)(h)(2)(l)
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… (b)(d)(e)(h)(h)(2)(l)
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 … (b)(d)(e)(h)(h)(2)(l)
Rev. Proc. 2016-37Superseded Jul 18, 2016 — Rev. Proc. 2016–37 sets forth the procedures for the determination letter program for individually designed plans and the six-year remedial amendment cycle sys… (b)(d)(f)(m)
Superseded by Rev. Proc. 2023-37; Superseded by Rev. Proc. 2022-40
Rev. Proc. 2016-6 Jan 4, 2016 — Revised procedures are provided for issuing determination letters on the qualified status of employee plans under sections 401(a), 403(a), 409 and 4975 of the … (b)(d)(e)(h)(h)(2)(l)
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 … (b)(d)(e)(k)(n)(o)
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 … (b)(d)(e)(h)(h)(2)(l)
Rev. Proc. 2014-32 Jun 2, 2014 — This revenue procedure establishes a pilot program providing administrative relief to plan administrators and plan sponsors of certain retirement plans from th… (g)
Rev. Proc. 2012-50 Dec 10, 2012 — Modification of Revenue Procedure 2007-44. This procedure modifies Rev. Proc. 2007-44, 2007-2 C.B. 54, to provide under section 401 of the Code that the sponso… (d)
Rev. Proc. 2011-44 Sep 26, 2011 — This procedure supplements the procedures for requesting a letter ruling under section 414(e) of the Code relating to church plans. This procedure requires tha… (e)(p)(8)
Rev. Proc. 2009-36 Aug 31, 2009 — Modification of Revenue Procedure 2007-44. This procedure modifies Rev. Proc. 2007-44, 2007-2 C.B. 54, to provide that a remedial amendment cycle with respect … (d)

Treasury Decisions

T.D. 10033 Sep 29, 2025 — These final regulations provide guidance for retirement plans that permit participants who have attained age 50 to make additional elective deferrals (catch-up… (v)
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… (b)(c)(2)(g)(r)(v)(v)(3)

Final Rules

90 FR 44527 Sep 16, 2025 — Catch-Up Contributions (a)(a)(1)(a)(2)(a)(3)(a)(4)(a)(5)(ii)
89 FR 23338 Apr 3, 2024 — Short-Term, Limited-Duration Insurance and Independent, Noncoordinated Excepted Benefits Coverage (m)(o)

Proposed Rules

90 FR 2645Proposed Jan 13, 2025 — Catch-Up Contributions Comments due Mar 14, 2025 (a)(a)(1)(a)(2)(a)(3)(a)(4)(a)(5)(i)
81 FR 4599Proposed Jan 27, 2016 — Applicability of Normal Retirement Age Regulations to Governmental Pension Plans (d)
78 FR 53704Proposed Aug 30, 2013 — Employee Retirement Benefit Plan Returns Required on Magnetic Media (b)(g)
REG-133300-07Proposed Dec 3, 2007 — Part IV. Items of General Interest (b)(c)(d)(d)(2)(e)(q)

Announcements

Ann. 2011-78 Dec 19, 2011 — This announcement describes rules that the Treasury Department and the IRS are considering proposing relating to the determination of whether a plan is a gover… (d)(d)(2)(h)(h)(1)(h)(2)(n)(3)(A)
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… (d)(d)(2)(h)(1)(h)(2)

Revenue Rulings

Rev. Rul. 2009-30 Sep 28, 2009 — Automatic contribution increases under automatic contribution arrangements. This ruling provides guidance on how automatic enrollment in a section 401(k) plan … (b)(2)(i)(b)(2)(ii)(w)(w)(1)(w)(1)(A)(w)(1)(B)
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 … (h)(1)(h)(2)

Department of Labor (EBSA)

Proposed Rules

81 FR 47534Proposed Jul 21, 2016 — Proposed Revision of Annual Information Return/Reports Comments due Oct 4, 2016 (b)(c)(f)(f)(5)(f)(6)(k)

Also cited in 319 other documents

IRS / Treasury

Notices

Notice 2026-48 Aug 24, 2026 — Notice of Intent to Issue Regulations with Respect to Saver’s Match Contributions (d)(e)(v)(2)
Notice 2026-44 Aug 3, 2026 — This notice sets forth updates on the corporate bond monthly yield curve, the corresponding spot segment rates for June 2026 used under § 417(e)(3)(D), the 24-… (y)
Notice 2026-38 Jul 6, 2026 — This notice sets forth updates on the corporate bond monthly yield curve, the corresponding spot segment rates for May 2026 used under § 417(e)(3)(D), the 24-m… (y)
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… (d)
Notice 2026-34 Jun 1, 2026 — 2026 Cumulative List of Changes in Plan Qualification Requirements for Defined Benefit Qualified Pre-approved Plans (b)(c)(m)(p)(p)(1)(B)(y)
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… (b)(c)(m)(p)(p)(1)(B)(y)
Notice 2026-27 May 18, 2026 — This notice specifies updated static mortality tables to be used for defined benefit pension plans under § 430(h)(3)(A) of the Code and section 303(h)(3)(A) of… (f)(y)
Notice 2026-19 Apr 6, 2026 — This notice sets forth updates on the corporate bond monthly yield curve, the corresponding spot segment rates for February 2026 used under § 417(e)(3)(D), the… (y)
Notice 2026-13 Feb 2, 2026 — Safe Harbor Explanations – Eligible Rollover Distributions (d)
Notice 2025-73 Dec 15, 2025 — This notice sets forth updates on the corporate bond monthly yield curve, the corresponding spot segment rates for September 2025 used under § 417(e)(3)(D), th… (y)
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… (q)(1)(B)(v)(2)(B)(i)(v)(2)(B)(ii)(v)(2)(B)(iii)(v)(2)(E)(i)(v)(2)(E)(ii)
Notice 2025-47 Sep 29, 2025 — This notice sets forth updates on the corporate bond monthly yield curve, the corresponding spot segment rates for August 2025 used under § 417(e)(3)(D), the 2… (y)
Notice 2025-39 Aug 4, 2025 — This notice sets forth updates on the corporate bond monthly yield curve, the corresponding spot segment rates for June 2025 used under § 417(e)(3)(D), the 24-… (y)
Notice 2025-40 Jul 28, 2025 — This notice specifies updated static mortality tables to be used for defined benefit pension plans under § 430(h)(3)(A) of the Code and section 303(h)(3)(A) of… (f)(y)
Notice 2025-29 Jun 2, 2025 — This notice sets forth updates on the corporate bond monthly yield curve, the corresponding spot segment rates for April 2025 used under § 417(e)(3)(D), the 24… (y)
Notice 2025-1 Jan 13, 2025 — This notice sets forth updates on the corporate bond monthly yield curve, the corresponding spot segment rates for November 2024 used under § 417(e)(3)(D), the… (y)
Notice 2024-82 Dec 23, 2024 — This notice sets forth the 2024 Required Amendments List (2024 RA List). The 2024 RA List applies to individually designed plans qualified under section 401(a)… (b)(d)(m)
Notice 2024-86 Dec 23, 2024 — Extension of Certain Timeframes for Employee Benefit Plans, Participants, Beneficiaries, Qualified Beneficiaries, and Claimants Affected by Hurricane Helene, T… (b)
Notice 2024-81 Dec 2, 2024 — This notice sets forth updates on the corporate bond monthly yield curve, the corresponding spot segment rates for October 2024 used under § 417(e)(3)(D), the … (y)
Notice 2024-73 Oct 21, 2024 — Additional Guidance with Respect to Long-Term, Part-Time Employees, Including Guidance Regarding Application of Section 403(b)(12) to Long-Term, Part-Time Empl… (e)(5)(A)
Notice 2024-67 Oct 7, 2024 — This notice sets forth updates on the corporate bond monthly yield curve, the corresponding spot segment rates for August 2024 used under § 417(e)(3)(D), the 2… (y)
Notice 2024-62 Sep 3, 2024 — This notice sets forth updates on the corporate bond monthly yield curve, the corresponding spot segment rates for July 2024 used under § 417(e)(3)(D), the 24-… (y)
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 (v)(w)(3)
Notice 2024-59 Aug 5, 2024 — This notice sets forth updates on the corporate bond monthly yield curve, the corresponding spot segment rates for June 2024 used under § 417(e)(3)(D), the 24-… (y)
Notice 2024-55 Jul 8, 2024 — Certain Exceptions to the 10 Percent Additional Tax Under Code Section 72(t) (b)(g)
Notice 2024-42 Jun 17, 2024 — This notice specifies updated static mortality tables to be used for defined benefit pension plans under § 430(h)(3)(A) of the Code and section 303(h)(3)(A) of… (f)(y)
Notice 2024-29 Apr 1, 2024 — This notice sets forth updates on the corporate bond monthly yield curve, the corresponding spot segment rates for February 2024 used under § 417(e)(3)(D), the… (y)
Notice 2024-21 Feb 5, 2024 — This notice sets forth updates on the corporate bond monthly yield curve, the corresponding spot segment rates for January 2024 used under § 417(e)(3)(D), the … (y)
Notice 2024-22 Feb 5, 2024 — Guidance on Anti-Abuse Rules Under Section 127 of the SECURE 2.0 Act of 2022 and Certain Other Issues with Respect to Pension-Linked Emergency Savings Accounts (q)
Notice 2024-2Modified Jan 8, 2024 — Miscellaneous Changes Under the SECURE 2.0 Act of 2022 (b)(c)(2)(A)(cc)(cc)(2)(cc)(2)(B)(cc)(2)(B)(i)
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 (p)(p)(1)(B)(v)
Notice 2023-76 Dec 4, 2023 — This notice sets forth updates on the corporate bond monthly yield curve, the corresponding spot segment rates for November 2023 used under § 417(e)(3)(D), the… (y)
Notice 2023-53 Aug 7, 2023 — This notice sets forth updates on the corporate bond monthly yield curve, the corresponding spot segment rates for July 2023 used under § 417(e)(3)(D), the 24-… (y)
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… (d)
Notice 2023-48 Jul 3, 2023 — This notice sets forth updates on the corporate bond monthly yield curve, the corresponding spot segment rates for June 2023 used under § 417(e)(3)(D), the 24-… (y)
Notice 2023-33 May 1, 2023 — This notice sets forth updates on the corporate bond monthly yield curve, the corresponding spot segment rates for April 2023 used under § 417(e)(3)(D), the 24… (y)
Notice 2023-25 Apr 3, 2023 — This notice sets forth updates on the corporate bond monthly yield curve, the corresponding spot segment rates for March 2023 used under § 417(e)(3)(D), the 24… (y)
Notice 2023-19 Mar 13, 2023 — This notice sets forth updates on the corporate bond monthly yield curve, the corresponding spot segment rates for February 2023 used under § 417(e)(3)(D), the… (y)
Notice 2023-12 Feb 6, 2023 — This notice sets forth updates on the corporate bond monthly yield curve, the corresponding spot segment rates for January 2023 used under § 417(e)(3)(D), the … (y)
Notice 2022-53 Nov 7, 2022 — This notice announces that the Department of the Treasury and the Internal Revenue Service intend to issue final regulations related to required minimum distri… (d)
Notice 2022-55 Nov 7, 2022 — 2023 Limitations Adjusted as Provided in Section 415(d), etc. (q)(1)(B)(v)(2)(B)(i)(v)(2)(B)(ii)
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… (d)
Notice 2022-35 Sep 6, 2022 — Notice 2022-35 provides guidance on the corporate bond monthly yield curve, the corresponding spot segment rates used under §417(e)(3), and the 24-month averag… (y)
Notice 2022-33 Aug 22, 2022 — Notice 2022-33 extends the deadlines for amending a retirement plan or IRA to reflect the provisions of Division O of the Further Consolidated Appropriations A… (d)
Notice 2022-22 May 16, 2022 — Updated Mortality Improvement Rates and Static Mortality Tables for Defined Benefit Pension Plans for 2023 (f)(y)
Notice 2022-8 Feb 14, 2022 — The notice sets forth the 2022 Cumulative List of Changes in Section 403(b) Requirements for Section 403(b) Pre-approved Plans (2022 Cumulative List). The 2022… (c)(c)(2)(C)(e)(3)(B)
Notice 2022-7 Feb 7, 2022 — This notice sets forth updates on the corporate bond monthly yield curve, the corresponding spot segment rates for November 2021 used under § 417(e)(3)(D), the… (y)
Notice 2021-62 Dec 6, 2021 — This notice sets forth updates on the corporate bond monthly yield curve, the corresponding spot segment rates for November 2021 used under § 417(e)(3)(D), the… (y)
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… (q)(1)(B)(v)(2)(B)(i)(v)(2)(B)(ii)
Notice 2021-54 Oct 12, 2021 — This notice sets forth updates on the corporate bond monthly yield curve, the corresponding spot segment rates for September 2021 used under § 417(e)(3)(D), th… (y)
Notice 2021-48 Aug 16, 2021 — Guidance on Single-Employer Defined Benefit Pension Plan Funding Changes under the American Rescue Plan Act of 2021 (f)(y)
Notice 2021-44 Aug 2, 2021 — This notice sets forth updates on the corporate bond monthly yield curve, the corresponding spot segment rates for July 2021 used under § 417(e)(3)(D), the 24-… (y)
Notice 2021-37 Jun 28, 2021 — Update for Weighted Average Interest Rates, Yield Curves, and Segment Rates (y)
Notice 2021-33 Jun 7, 2021 — Update for Weighted Average Interest Rates, Yield Curves, and Segment Rates (y)
Notice 2021-27 May 3, 2021 — Update for Weighted Average Interest Rates, Yield Curves, and Segment Rates (y)
Notice 2021-22 Mar 23, 2021 — Update for Weighted Average Interest Rates, Yield Curves, and Segment Rates (y)
Notice 2021-9 Feb 1, 2021 — This notice sets forth updates on the corporate bond monthly yield curve, the corresponding spot segment rates for January 2021 used under § 417(e)(3)(D), the … (y)
Notice 2020-86Modified Dec 28, 2020 — Guidance on Sections 102 and 103 of the SECURE Act With Respect to Safe Harbor Plans (d)(q)(w)(w)(4)
Modified by Notice 2022-33
Notice 2020-85 Dec 14, 2020 — Updated Mortality Improvement Rates and Static Mortality Tables for Defined Benefit Pension Plans for 2022 (f)(y)
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… (q)(1)(B)(v)(2)(B)(i)(v)(2)(B)(ii)
Notice 2020-57 Aug 3, 2020 — This notice sets forth updates on the corporate bond monthly yield curve, the corresponding spot segment rates for July 2020 used under § 417(e)(3)(D), the 24-… (y)
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… (b)(d)(w)
Notice 2020-45 Jun 29, 2020 — This notice sets forth updates on the corporate bond monthly yield curve, the corresponding spot segment rates for June 2020 used under § 417(e)(3)(D), the 24-… (y)
Notice 2020-35 Jun 15, 2020 — Notice 2020-35 postpones deadlines for certain specified time-sensitive actions with respect to certain employment taxes, employee benefit plans, exempt organi… (d)(y)
Notice 2020-37 Jun 1, 2020 — This notice sets forth updates on the corporate bond monthly yield curve, the corresponding spot segment rates for May 2020 used under § 417(e)(3)(D), the 24-m… (y)
Notice 2020-27 May 4, 2020 — This notice sets forth updates on the corporate bond monthly yield curve, the corresponding spot segment rates for April 2020 used under § 417(e)(3)(D), the 24… (y)
Notice 2020-11 Mar 9, 2020 — This notice sets forth updates on the corporate bond monthly yield curve, the corresponding spot segment rates for February 2020 used under § 417(e)(3)(D), the… (y)
Notice 2019-61 Dec 2, 2019 — This notice sets forth updates on the corporate bond monthly yield curve, the corresponding spot segment rates for November 2019 used under § 417(e)(3)(D), the… (y)
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… (q)(1)(B)(v)(2)(B)(i)(v)(2)(B)(ii)
Notice 2019-56 Nov 4, 2019 — This notice sets forth updates on the corporate bond monthly yield curve, the corresponding spot segment rates for October 2019 used under § 417(e)(3)(D), the … (y)
Notice 2019-26 Apr 8, 2019 — This notice sets forth the updated mortality improvement rates and static mortality tables that are used for purposes of determining minimum funding requiremen… (y)
Notice 2019-21 Apr 1, 2019 — This notice sets forth updates on the corporate bond monthly yield curve, the corresponding spot segment rates for March 2019 used under § 417(e)(3)(D), the 24… (y)
Notice 2019-16 Mar 4, 2019 — This notice sets forth updates on the corporate bond monthly yield curve, the corresponding spot segment rates for February 2019 used under § 417(e)(3)(D), the… (y)
Notice 2019-13 Feb 19, 2019 — This notice sets forth updates on the corporate bond monthly yield curve, the corresponding spot segment rates for January 2019 used under § 417(e)(3)(D), the … (y)
Notice 2018-22 Apr 2, 2018 — This notice sets forth updates on the corporate bond monthly yield curve, the corresponding spot segment rates for March 2018 used under § 417(e)(3)(D), the 24… (y)
Notice 2018-11 Mar 12, 2018 — This notice sets forth updates on the corporate bond monthly yield curve, the corresponding spot segment rates for February 2018 used under § 417(e)(3)(D), the… (y)
Notice 2018-16 Mar 5, 2018 — This notice sets forth updates on the corporate bond monthly yield curve, the corresponding spot segment rates for February 2018 used under § 417(e)(3)(D), the… (y)
Notice 2018-2 Jan 8, 2018 — This notice sets forth the updated mortality improvement rates and static mortality tables that are used for purposes of determining minimum funding requiremen… (y)
Notice 2017-76 Dec 26, 2017 — This notice sets forth updates on the corporate bond monthly yield curve, the corresponding spot segment rates for December 2017 used under § 417(e)(3)(D), the… (y)
Notice 2017-69 Nov 27, 2017 — This notice sets forth updates on the corporate bond monthly yield curve, the corresponding spot segment rates for November 2017 used under § 417(e)(3)(D), the… (y)
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… (q)(1)(B)(v)(2)(B)(i)(v)(2)(B)(ii)
Notice 2017-50 Oct 10, 2017 — This notice sets forth updates on the corporate bond monthly yield curve, the corresponding spot segment rates for September 2017 used under § 417(e)(3)(D), th… (y)
Notice 2017-49 Oct 2, 2017 — This notice provides relief in connection with certain employee benefit plans because of damage caused by Hurricanes Harvey and Irma. The relief provided by th… (b)(y)
Notice 2017-43 Sep 5, 2017 — This notice sets forth updates on the corporate bond monthly yield curve, the corresponding spot segment rates for August 2017 used under § 417(e)(3)(D), the 2… (y)
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… (d)
Notice 2017-34 Jun 26, 2017 — This notice sets forth updates on the corporate bond monthly yield curve, the corresponding spot segment rates for June 2017 used under § 417(e)(3)(D), the 24-… (y)
Notice 2017-27 May 8, 2017 — This notice sets forth updates on the corporate bond monthly yield curve, the corresponding spot segment rates for April 2017 used under § 417(e)(3)(D), the 24… (y)
Notice 2017-22 Mar 27, 2017 — This notice sets forth updates on the corporate bond monthly yield curve, the corresponding spot segment rates for March 2017 used under § 417(e)(3)(D), the 24… (y)
Notice 2017-18 Feb 27, 2017 — This notice sets forth updates on the corporate bond monthly yield curve, the corresponding spot segment rates for February 2017 used under § 417(e)(3)(D), the… (y)
Notice 2017-13 Feb 6, 2017 — This notice sets forth updates on the corporate bond monthly yield curve, the corresponding spot segment rates for January 2017 used under § 417(e)(3)(D), the … (y)
Notice 2017-1 Jan 9, 2017 — This notice provides guidance on section 7528(b)(2) of the Code, relating to an exemption from the requirement to pay a user fee for certain requests to the IR… (q)
Notice 2016-78 Dec 27, 2016 — This notice sets forth updates on the corporate bond monthly yield curve, the corresponding spot segment rates for December 2016 used under § 417(e)(3)(D), the… (y)
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… (q)(1)(B)(v)(2)(B)(i)(v)(2)(B)(ii)
Notice 2016-54 Oct 3, 2016 — This notice sets forth updates on the corporate bond monthly yield curve, the corresponding spot segment rates for September 2016 used under § 417(e)(3)(D), th… (y)
Notice 2016-50 Sep 19, 2016 — This notice provides updated static mortality tables to be used for defined benefit pension plans under § 430(h)(3)(A) of the Internal Revenue Code (Code) and … (y)
Notice 2016-47 Aug 29, 2016 — This notice provides guidance on the corporate bond monthly yield curve, the corresponding spot segment rates used under § 417(e)(3), and the 24-month average … (y)
Notice 2016-46 Aug 1, 2016 — This notice sets forth updates on the corporate bond monthly yield curve, the corresponding spot segment rates for July 2016 used under § 417(e)(3)(D), the 24-… (y)
Notice 2016-38 Jun 27, 2016 — This notice sets forth updates on the corporate bond monthly yield curve, the corresponding spot segment rates for June 2016 used under § 417(e)(3)(D), the 24-… (y)
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… (d)
Notice 2016-25 Mar 28, 2016 — This notice sets forth updates on the corporate bond monthly yield curve, the corresponding spot segment rates for March 2016 used under § 417(e)(3)(D), the 24… (y)
Notice 2016-18 Feb 29, 2016 — This notice sets forth updates on the corporate bond monthly yield curve, the corresponding spot segment rates for February 2016 used under § 417(e)(3)(D), the… (y)
Notice 2016-16 Feb 16, 2016 — Contributions to a § 401(k) or 401(m) retirement plan must not discriminate in favor of highly compensated employees. The nondiscrimination rules may be met th… (w)
Notice 2015-85 Dec 28, 2015 — This notice sets forth updates on the corporate bond monthly yield curve, the corresponding spot segment rates for December 2015 used under § 417(e)(3)(D), the… (y)
Notice 2015-80 Nov 30, 2015 — This notice sets forth updates on the corporate bond monthly yield curve, the corresponding spot segment rates for November 2015 used under § 417(e)(3)(D), the… (y)
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… (q)(1)(B)(v)(2)(B)(i)(v)(2)(B)(ii)
Notice 2015-71 Oct 26, 2015 — This notice sets forth updates on the corporate bond monthly yield curve, the corresponding spot segment rates for October 2015 used under § 417(e)(3)(D), the … (y)
Notice 2015-61 Sep 28, 2015 — This notice sets forth updates on the corporate bond monthly yield curve, the corresponding spot segment rates for September 2015 used under § 417(e)(3)(D), th… (y)
Notice 2015-58 Sep 14, 2015 — This notice provides guidance on certain issues relating to the application of the Cooperative and Small Employer Charity Pension Flexibility Act, Pub. L. No. … (b)(c)(y)(y)(1)(y)(3)(y)(3)(A)
Notice 2015-55 Aug 24, 2015 — This notice sets forth updates on the corporate bond monthly yield curve, the corresponding spot segment rates for August 2015 used under § 417(e)(3)(D), the 2… (y)
Notice 2015-53 Aug 17, 2015 — This notice provides updated static mortality tables to be used for defined benefit pension plans for purposes of calculating the funding target and other item… (y)
Notice 2015-50 Jul 27, 2015 — This notice sets forth updates on the corporate bond monthly yield curve, the corresponding spot segment rates for July 2015 used under § 417(e)(3)(D), the 24-… (y)
Notice 2015-42 Jun 29, 2015 — This notice sets forth updates on the corporate bond monthly yield curve, the corresponding spot segment rates for June 2015 used under § 417(e)(3)(D), the 24-… (y)
Notice 2015-31 Apr 27, 2015 — This notice sets forth updates on the corporate bond monthly yield curve, the corresponding spot segment rates for March 2015 used under § 417(e)(3)(D), the 24… (y)
Notice 2015-24 Mar 30, 2015 — This notice sets forth updates on the corporate bond monthly yield curve, the corresponding spot segment rates for February 2015 used under § 417(e)(3)(D), the… (y)
Notice 2015-19 Mar 2, 2015 — This notice provides guidance on the corporate bond monthly yield curve, the corresponding spot segment rates used under § 417(e)(3), and the 24-month average … (y)
Notice 2015-5 Feb 2, 2015 — This notice sets forth updates on the corporate bond monthly yield curve, the corresponding spot segment rates for December 2014 used under § 417(e)(3)(D), the… (y)
Notice 2014-78 Dec 29, 2014 — This notice sets forth updates on the corporate bond monthly yield curve, the corresponding spot segment rates for November 2014 used under § 417(e)(3)(D), the… (y)
Notice 2014-73 Dec 1, 2014 — This notice sets forth updates on the corporate bond monthly yield curve, the corresponding spot segment rates for October 2014 used under § 417(e)(3)(D), the … (y)
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… (q)(1)(B)(v)(2)(B)(i)(v)(2)(B)(ii)
Notice 2014-62 Oct 27, 2014 — This notice sets forth updates on the corporate bond monthly yield curve, the corresponding spot segment rates for September 2014 used under § 417(e)(3)(D), th… (y)
Notice 2014-50 Sep 29, 2014 — This notice sets forth updates on the corporate bond monthly yield curve, the corresponding spot segment rates for August 2014 used under § 417(e)(3)(D), the 2… (y)
Notice 2014-48 Sep 2, 2014 — This notice sets forth updates on the corporate bond monthly yield curve, the corresponding spot segment rates for July 2014 used under § 417(e)(3)(D), the 24-… (y)
Notice 2014-34 Jun 2, 2014 — This notice contains updates for the corporate bond weighted average interest rate for plan years beginning in May 2014; the 24-month average segment rates; th… (g)
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… (b)(p)
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… (q)(1)(B)(v)(2)(B)(i)(v)(2)(B)(ii)
Notice 2013-17 May 13, 2013 — This notice provides relief from the anti-cutback requirements of § 411(d)(6) of the Code for plan amendments that eliminate a distribution option described in… (d)(l)
Notice 2012-46 Jul 23, 2012 — This notice provides guidance in the form of questions and answers with respect to the notice requirements of section 101(j) of the Employee Retirement Income … (q)
Notice 2011-96Modified Dec 27, 2011 — This notice provides a sample plan amendment that plan sponsors may adopt to satisfy section 436 of the Code regarding limitations on the accrual and payment o… (d)(e)
Modified by Notice 2012-70
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… (q)(1)(B)(v)(2)(B)(i)(v)(2)(B)(ii)
Notice 2011-1 Jan 10, 2011 — This notice addresses the timing of the application of the Affordable Care Act provisions prohibiting insured group health plans from discriminating in favor o… (q)
Notice 2011-2 Jan 10, 2011 — This notice provides guidance on the application of section 162(m)(6) of the Code. Section 162(m)(6) limits the allowable deduction for remuneration for servic… (b)
Notice 2011-3 Jan 10, 2011 — Special rules relating to funding relief for single-employer pension plans under PRA 2010. This notice provides guidance on the special rules relating to fundi… (g)
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… (q)(1)(B)(v)(2)(B)(i)(v)(2)(B)(ii)
Notice 2010-48 Jul 6, 2010 — This notice provides relief to sponsors of defined contribution pre-approved plans (i.e., master and prototype (M&P) and volume submitter (VS) plans) affected … (b)
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… (b)(s)(u)(u)(1)(C)(u)(12)(A)(u)(12)(B)
Notice 2009-97 Dec 28, 2009 — This notice extends the deadline for amending qualifed retirement plans to meet certain requirements of the Code that were added by the Pension Protection Act … (d)(w)
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 … (q)(1)(B)(v)(2)(B)(i)(v)(2)(B)(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… (d)(w)
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 … (q)(1)(B)(v)(2)(B)(i)(v)(2)(B)(ii)
Notice 2008-94 Nov 3, 2008 — This notice provides guidance on certain executive compensation provisions of the Emergency Economic Stabilization Act of 2008 (EESA). Section 302 of EESA adde… (b)(c)
Notice 2008-87 Oct 20, 2008 — This notice provides relief for funding deadlines and other requirements for plans in certain counties affected by Hurricane Ike. Relief is provided pursuant t… (b)
Notice 2008-73 Sep 22, 2008 — This notice expands the availability of the transition relief for certain small pension plans that was originally provided in Notice 2008-21, 2008-7 I.R.B. 431… (q)
Notice 2008-21 Feb 19, 2008 — Funding; effective date; proposed regulations under sections 430 and 436. This notice alerts taxpayers of a uniform effective date of certain proposed regulati… (q)
Notice 2007-84 Nov 5, 2007 — Post-retirement medical and life insurance benefits; nondiscrimination; welfare benefit funds. This notice alerts taxpayers that the tax treatment of trusts pr… (b)(t)
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 … (q)(1)(B)(v)(2)(B)(i)(v)(2)(B)(ii)
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… (q)
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… (d)
Modified by Notice 2009-82; Modified by Notice 2007-99
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… (v)
Modified by Notice 2007-69
Notice 2006-107Modified Dec 18, 2006 — Diversification; transition rules; defined contribution plans. This notice provides transitional rules with respect to the diversification requirements of publ… (l)
Modified by Notice 2008-7
Notice 2006-98 Nov 13, 2006 — 2007 cost-of-living adjustments; retirement plans, etc. This notice sets forth certain cost-of-living adjustments effective January 1, 2007, applicable to the … (q)(1)(B)(v)(2)(B)(i)(v)(2)(B)(ii)
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… (v)
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… (b)(d)
Notice 2005-95 Dec 19, 2005 — Plan amendments; retroactive annuity starting date; elective deferrals. This notice clarifies the interaction of the amendment timing deadlines for plans quali… (d)
Notice 2005-84 Nov 14, 2005 — Minimum funding standards; disaster relief. As a result of the enactment of section 403(b) of the Katrina Emergency Tax Relief Act of 2005, the Internal Revenu… (b)
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 … (q)(1)(B)(v)(2)(B)(i)(v)(2)(B)(ii)
Notice 2005-60Superseded Sep 26, 2005 — Minimum funding standards; disaster relief. The Internal Revenue Service, the Employee Benefits Security Administration of the Department of Labor, and the Pen… (b)
Superseded by Notice 2005-84
Notice 2005-40 May 23, 2005 — Election to defer a net experience loss; notice to Pension Benefit Guaranty Corporation; notice to plan participants and beneficiaries; notice to employers; no… (f)
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… (d)(e)(e)(3)
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 … (v)
Modified by Notice 2005-95
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… (q)(1)(B)(v)(v)(2)(B)(ii)

Proposed Rules

91 FR 53803Proposed Aug 20, 2026 — Determination of Target Normal Cost and Funding Target for Single-Employer Defined Benefit Plans (y)
90 FR 3092Proposed Jan 14, 2025 — Automatic Enrollment Requirements Under Section 414A Comments due Mar 17, 2025 (b)(b)(1)(b)(2)(b)(3)(b)(4)(bb)
89 FR 58644Proposed Jul 19, 2024 — Required Minimum Distributions+ Comments due Sep 17, 2024 (d)(p)
88 FR 82796Proposed Nov 27, 2023 — Long-Term, Part-Time Employee Rules for Cash or Deferred Arrangements Under Section 401(k) Comments due Jan 26, 2024 (d)(e)(g)(3)(v)(v)(4)
88 FR 12282Proposed Feb 27, 2023 — Use of Forfeitures in Qualified Retirement Plans Comments due May 30, 2023 (i)(j)
88 FR 7236Proposed Feb 2, 2023 — Coverage of Certain Preventive Services Under the Affordable Care Act Comments due Apr 3, 2023 (e)
87 FR 25161Proposed Apr 28, 2022 — Mortality Tables for Determining Present Value Under Defined Benefit Pension Plans Comments due Jun 9, 2022 (y)
REG-121508-18Proposed Apr 11, 2022 — Notice of Proposed Rulemaking (b)(c)(g)(l)(m)(p)
87 FR 10504Proposed Feb 24, 2022 — Required Minimum Distributions Comments due May 25, 2022 (b)(d)(e)(3)(B)(k)(l)(p)
86 FR 39910Proposed Jul 23, 2021 — Electronic-Filing Requirements for Specified Returns and Other Documents Comments due Sep 21, 2021 (b)(g)
83 FR 56763Proposed Nov 14, 2018 — Hardship Distributions of Elective Contributions, Qualified Matching Contributions, Qualified Nonelective Contributions, and Earnings (u)(12)(u)(12)(B)(ii)
81 FR 95911Proposed Dec 29, 2016 — Mortality Tables for Determining Present Value Under Defined Benefit Pension Plans (y)
81 FR 40569Proposed Jun 22, 2016 — Application of Section 409A to Nonqualified Deferred Compensation Plans (b)(2)(i)
81 FR 40548Proposed Jun 22, 2016 — Deferred Compensation Plans of State and Local Governments and Tax-Exempt Entities Comments due Sep 20, 2016 (q)(u)(12)(u)(12)(B)
80 FR 35262Proposed Jun 19, 2015 — Suspension of Benefits Under the Multiemployer Pension Reform Act of 2014 Comments due Aug 18, 2015 (p)(1)(A)
79 FR 56305Proposed Sep 19, 2014 — Transitional Amendments To Satisfy the Market Rate of Return Rules for Hybrid Retirement Plans Comments due Dec 18, 2014 (d)
REG-113792-13Proposed Sep 16, 2013 — These proposed regulations provide guidance on the tax credit available to certain small employers that offer health insurance coverage to their employees unde… (b)(c)(m)(n)(n)(2)
REG-106796-12Proposed May 28, 2013 — These proposed regulations provide guidance on the application of section 162(m)(6). Section 162(m)(6) limits the allowable deduction for remuneration for serv… (b)(c)(m)(o)
78 FR 218Proposed Jan 2, 2013 — Shared Responsibility for Employers Regarding Health Coverage Comments due Mar 18, 2013 (b)(m)(n)(n)(2)(o)
77 FR 37352Proposed Jun 21, 2012 — Reporting and Notice Requirements for Deferred Vested Benefits Under Section 6057 (d)(e)(g)
77 FR 16501Proposed Mar 21, 2012 — Certain Preventive Services Under the Affordable Care Act Comments due Jun 19, 2012 (e)
77 FR 5443Proposed Feb 3, 2012 — Longevity Annuity Contracts Comments due May 3, 2012 (b)(l)
75 FR 64197Proposed Oct 19, 2010 — Additional Rules Regarding Hybrid Retirement Plans Comments due Jan 12, 2011 (p)
REG-106251-08Proposed Sep 29, 2008 — Proposed regulations under section 423 of the Code provide the requirements that must be satisfied in order for a plan to meet the definition of an employee st… (q)
REG-142040-07Proposed Aug 25, 2008 — Proposed regulations under sections 401(a)(9) and 403(b) of the Code permit a governmental plan to comply with the required minimum distribution rules by using… (d)
REG-151135-07Proposed Apr 21, 2008 — Proposed regulations under section 432 of the Code provide additional rules for certain multiemployer defined benefit plans that are in effect on July 16, 2006… (f)
REG-104946-07Proposed Mar 17, 2008 — Proposed regulations provide guidance under sections 411(a)(13) and 411(b)(5) of the Code, which were added by the Pension Protection Act of 2006. Section 411(… (d)
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… (l)
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)(b)(f)(g)
REG-113891-07Proposed Oct 15, 2007 — Part IV. Items of General Interest (a)(f)(g)(p)(1)(A)(p)(8)(q)
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… (b)(n)(q)(q)(1)(B)(q)(3)(t)
REG-143601-06Proposed Jun 11, 2007 — Proposed regulations under section 430 of the Code provide generally applicable mortality tables to be used in determining present value or making any computat… (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… (l)(v)
REG-130241-04Proposed Jul 5, 2005 — Proposed regulations under section 415 of the Code contain proposed amendments to regulations regarding limitation on benefits and contributions under qualifie… (a)(a)(1)(a)(2)(b)(c)(d)
REG-130370-04Proposed Feb 22, 2005 — Proposed regulations under section 9801of the Code would provide guidance on the HIPAA portability requirements relating to interaction with the Family and Med… (b)
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… (f)(q)

Revenue Procedures

Rev. Proc. 2025-21 May 27, 2025 — Section 12.02 of Rev. Proc. 2024-32 specifies that, in conjunction with the replacement of the generally applicable mortality tables, certain plan sponsors tha… (f)(y)
Rev. Proc. 2025-3 Dec 30, 2024 — The revenue procedure updates Rev. Proc. 2024-3, 2024-1 I.R.B.143, to provide a revised list of areas under the jurisdiction of the Associate Chief Counsel (Co… (b)(d)
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… (b)(c)(d)(e)(e)(3)(A)(e)(3)(B)
Rev. Proc. 2022-40 Nov 21, 2022 — Rev. Proc. 2022-40 modifies Rev. Proc. 2016-37, 2016-29 IRB 136, which, in part, provides the circumstances under which a plan sponsor may submit a determinati… (b)(b)(2)(c)(d)(m)
Rev. Proc. 2022-28 Jul 5, 2022 — The IRS will not issue letter rulings on whether a spin-off/termination transaction that involves excess assets results in an employer reversion under section … (b)
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 … (b)(c)(d)(e)(3)(A)(e)(3)(B)(e)(5)(A)
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)(1)(d)(l)(v)(v)(2)(B)(i)(v)(3)
Modified by Notice 2024-77
Rev. Proc. 2019-20Superseded May 13, 2019 — This revenue procedure provides for a limited expansion of the determination letter program with respect to individually designed plans. This revenue procedure… (b)(b)(2)(c)(d)(m)
Superseded by Rev. Proc. 2022-40
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”… (d)(l)(v)(v)(2)(B)(i)(v)(3)(v)(5)
Rev. Proc. 2017-56 Oct 30, 2017 — This revenue procedure updates Rev. Proc. 2000–40 to take into account the provisions of § 430 of the Internal Revenue Code, which was enacted as part of the P… (g)
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… (b)(d)(e)(k)(n)(q)
Superseded by Rev. Proc. 2023-37
Rev. Proc. 2017-18Modified Jan 30, 2017 — This revenue procedure provides that the last day of the remedial amendment period for § 403(b) plans, for purposes of section 21 of Rev. Proc. 2013–22, 2013–1… (e)(5)(A)
Modified by Rev. Proc. 2019-39
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… (d)(l)(v)(v)(2)(B)(i)(v)(3)(v)(5)
Rev. Proc. 2015-32 Jun 15, 2015 — This revenue procedure establishes a permanent program providing administrative relief to the plan administrators and plan sponsors of certain retirement plans… (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… (d)
Rev. Proc. 2014-4 Jan 2, 2014 — Rulings and information letters; issuance procedures. Revised procedures are provided for furnishing ruling letters, information letters, etc., on matters rela… (d)(e)
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… (b)(d)(e)(h)(h)(2)(l)
Rev. Proc. 2013-22Superseded Apr 29, 2013 — This revenue procedure sets forth the procedures of the Internal Revenue Service for issuing opinion and advisory letters for § 403(b) pre-approved plans (that… (b)(c)(d)(e)(3)(A)(e)(5)(A)
Superseded by Rev. Proc. 2021-37
Rev. Proc. 2013-4Modified Jan 2, 2013 — Rulings and information letters; issuance procedures. Revised procedures are provided for furnishing ruling letters, information letters, etc., on matters rela… (d)(e)
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… (b)(d)(e)(h)(h)(2)(l)
Rev. Proc. 2013-8Modified Jan 2, 2013 — User fees for employee plans and exempt organizations. Current guidance for complying with the user fee program of the Service as it pertains to requests for l…
Modified by Rev. Proc. 2013-22
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… (b)(d)(e)(h)(h)(2)(l)
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… (b)(c)(d)(e)(k)(n)
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… (b)(c)(c)(2)(ii)(c)(3)(ii)(l)(m)
Superseded by Rev. Proc. 2012-6
Rev. Proc. 2010-52 Dec 27, 2010 — This document describes the procedure by which the plan sponsor of a multiemployer pension plan may request and obtain approval of an extension of an amortizat… (p)(8)
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… (b)(c)(c)(2)(ii)(c)(3)(ii)(d)(l)
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… (b)(c)(c)(2)(ii)(c)(3)(ii)(f)(l)
Superseded by Rev. Proc. 2010-6
Rev. Proc. 2008-67Superseded Dec 1, 2008 — This document sets forth the procedure by which the sponsor of a multiemployer pension plan may request and obtain approval of an extension of an amortization … (p)(8)
Superseded by Rev. Proc. 2010-52
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… (b)(1)(d)(l)(v)(v)(2)(B)(i)(v)(3)
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… (b)(c)(c)(2)(ii)(c)(3)(ii)(d)(l)
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 … (b)(d)(e)(3)(A)(p)(p)(8)(u)
Rev. Proc. 2007-44Modified Jul 9, 2007 — Qualification; determination letters; staggered remedial amendment periods. Rev. Proc. 2005-66, containing the Service’s procedures for issuing determination l… (b)(c)(d)(f)(f)(6)(k)
Modified by Rev. Proc. 2012-50; Modified by Notice 2010-48; Modified by Rev. Proc. 2009-36; Modified by Notice 2009-97; Modified by Rev. Proc. 2008-56
Rev. Proc. 2007-6Superseded Jan 2, 2007 — Employee plans determination letters. Revised procedures are provided for issuing determination letters on the qualified status of employee plans under section… (b)(c)(c)(2)(ii)(c)(3)(ii)(l)(m)
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 (… (l)(v)
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… (b)(c)(c)(2)(ii)(c)(3)(ii)(l)(m)
Superseded by Rev. Proc. 2007-6
Rev. Proc. 2005-66Superseded Sep 12, 2005 — Qualification; determination letters; staggered remedial amendment periods. This procedure contains the Service’s procedures for issuing determination letters … (b)(c)(d)(f)(k)(m)
Superseded by Rev. Proc. 2007-44
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… (b)(c)(c)(2)(ii)(c)(3)(ii)(l)(m)
Superseded by Rev. Proc. 2006-6

Announcements

Ann. 2024-38 Dec 9, 2024 — This announcement notifies the public that the IRS intends to issue opinion letters on November 29, 2024, or as soon as possible thereafter, for § 403(b) pre-a… (e)(3)(A)
Ann. 2009-34 May 4, 2009 — Request for comments on revenue procedure for section 403(b) prototype plans. The Service intends to establish a program for the pre-approval of prototype plan… (b)(c)(d)(e)(e)(5)(A)(s)

Final Rules

89 FR 88642 Nov 8, 2024 — Extension of Certain Timeframes for Employee Benefit Plans, Participants, Beneficiaries, Qualified Beneficiaries, and Claimants Affected by Hurricane Helene, T… (b)
89 FR 58886 Jul 19, 2024 — Required Minimum Distributions (b)(d)(e)(3)(B)(e)(3)(B)(i)(e)(3)(B)(ii)(k)
88 FR 72357 Oct 20, 2023 — Mortality Tables for Determining Present Value Under Defined Benefit Pension Plans (y)
88 FR 11984 Feb 24, 2023 — Annual Information Return/Reports (g)(i)
88 FR 11754 Feb 23, 2023 — Electronic-Filing Requirements for Specified Returns and Other Documents (b)
87 FR 31133 May 23, 2022 — Annual Information Return/Reports (b)
86 FR 36872 Jul 13, 2021 — Requirements Related to Surprise Billing; Part I (a)(m)(o)
85 FR 77952 Dec 2, 2020 — Unrelated Business Taxable Income Separately Computed for Each Trade or Business
84 FR 49651 Sep 23, 2019 — Hardship Distributions of Elective Contributions, Qualified Matching Contributions, Qualified Nonelective Contributions, and Earnings (u)(12)(u)(12)(B)(ii)
84 FR 33002 Jul 11, 2019 — Organizations Under Common Control; Eighty Percent Control Test for a Brother-Sister Controlled Group; Correcting Amendment (b)(1)
84 FR 28888 Jun 20, 2019 — Health Reimbursement Arrangements and Other Account-Based Group Health Plans (b)
82 FR 46388 Oct 5, 2017 — Mortality Tables for Determining Present Value Under Defined Benefit Pension Plans (g)(y)
81 FR 25540 Apr 28, 2016 — Suspension of Benefits Under the Multiemployer Pension Reform Act of 2014 (p)(1)(A)(p)(8)
80 FR 70680 Nov 16, 2015 — Transitional Amendments To Satisfy the Market Rate of Return Rules for Hybrid Retirement Plans (d)
80 FR 54374 Sep 9, 2015 — Determination of Minimum Required Pension Contributions (f)(y)(y)(3)(A)
80 FR 35207 Jun 19, 2015 — Suspension of Benefits Under the Multiemployer Pension Reform Act of 2014 (p)(8)
79 FR 58256 Sep 29, 2014 — Employee Retirement Benefit Plan Returns Required on Magnetic Media (b)(g)
79 FR 56442 Sep 19, 2014 — Additional Rules Regarding Hybrid Retirement Plans (f)(p)
79 FR 37633 Jul 2, 2014 — Longevity Annuity Contracts (b)(l)
79 FR 8544 Feb 12, 2014 — Shared Responsibility for Employers Regarding Health Coverage (b)(f)(1)(f)(1)(A)(m)(n)(2)(o)
78 FR 68240 Nov 13, 2013 — Final Rules Under the Paul Wellstone and Pete Domenici Mental Health Parity and Addiction Equity Act of 2008; Technical Amendment to External Review for Multi-… (e)
78 FR 39870 Jul 2, 2013 — Coverage of Certain Preventive Services Under the Affordable Care Act (e)
77 FR 8725 Feb 15, 2012 — Group Health Plans and Health Insurance Issuers Relating to Coverage of Preventive Services Under the Patient Protection and Affordable Care Act (e)
75 FR 64123 Oct 19, 2010 — Hybrid Retirement Plans (d)(h)(2)
75 FR 5410 Feb 2, 2010 — Interim Final Rules Under the Paul Wellstone and Pete Domenici Mental Health Parity and Addiction Equity Act of 2008

Treasury Decisions

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… (f)(y)(y)(3)(A)
T.D. 9694 Oct 6, 2014 — These final regulations provide guidance on the application of § 162(m)(6). Section 162(m)(6) limits the allowable deduction for remuneration for services prov… (b)(c)(m)(o)
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 … (b)(c)(d)(2)(e)(e)(3)(l)
T.D. 9319 Apr 30, 2007 — Final regulations contain amendments to the regulations under section 415 of the Code regarding limitation on benefits and contributions under qualified plans.… (a)(a)(2)(b)(c)(c)(2)(d)
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… (l)
T.D. 9219 Sep 19, 2005 — Final regulations under section 411(d)(6) of the Code provide guidance relating to the anti-cutback rules and the notification requirements under section 4980F. (l)

Revenue Rulings

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… (q)(v)
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… (q)(v)
Rev. Rul. 2008-45 Aug 25, 2008 — Exclusive benefit rule; transfer of plan sponsorship; controlled groups. This ruling provides that the exclusive benefit rule of section 401(a) of the Code is … (a)(b)
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… (l)(o)
Modified by Notice 2012-6
Rev. Rul. 2007-43 Jul 9, 2007 — Section 411(d)(3); partial termination; turnover. This ruling holds that based on its facts and circumstances, there is a presumption of a partial termination … (l)

PBGC

Proposed Rules

91 FR 40954Proposed Jul 6, 2026 — Improvements to Rules on Recoupment of Benefit Overpayments Comments due Sep 4, 2026
90 FR 6894Proposed Jan 21, 2025 — Miscellaneous Corrections, Clarifications, and Improvements Comments due Mar 24, 2025 (b)(1)(d)(2)
88 FR 56563Proposed Aug 18, 2023 — Valuation Assumptions and Methods Comments due Oct 17, 2023
84 FR 53084Proposed Oct 4, 2019 — Administrative Review of Agency Decisions Comments due Dec 3, 2019 (p)
84 FR 30666Proposed Jun 27, 2019 — Miscellaneous Corrections, Clarifications, and Improvements Comments due Aug 26, 2019 (l)
81 FR 64700Proposed Sep 20, 2016 — Missing Participants Comments due Nov 21, 2016 (p)

Final Rules

91 FR 39463 Jun 30, 2026 — Allocation of Assets in Single-Employer Plans; Interest Assumptions for Valuing Benefits (l)
91 FR 16838 Apr 3, 2026 — Allocation of Assets in Single-Employer Plans; Interest Assumptions for Valuing Benefits (l)
91 FR 2299 Jan 20, 2026 — Allocation of Assets in Single-Employer Plans; Interest Assumptions for Valuing Benefits (l)
90 FR 45918 Sep 24, 2025 — Allocation of Assets in Single-Employer Plans; Interest Assumptions for Valuing Benefits (l)
90 FR 39320 Aug 15, 2025 — Miscellaneous Corrections, Clarifications, and Improvements (b)(1)(d)(2)
90 FR 28899 Jul 2, 2025 — Allocation of Assets in Single-Employer Plans; Interest Assumptions for Valuing Benefits (l)
90 FR 14577 Apr 3, 2025 — Allocation of Assets in Single-Employer Plans; Interest Assumptions for Valuing Benefits (l)
89 FR 104425 Dec 23, 2024 — Allocation of Assets in Single-Employer Plans; Interest Assumptions for Valuing Benefits (l)
89 FR 76730 Sep 19, 2024 — Allocation of Assets in Single-Employer Plans; Interest Assumptions for Valuing Benefits (l)
89 FR 54347 Jul 1, 2024 — Allocation of Assets in Single-Employer Plans; Interest Assumptions for Valuing Benefits (l)
89 FR 48291 Jun 6, 2024 — Valuation Assumptions and Methods
85 FR 10279 Feb 24, 2020 — Administrative Review of Agency Decisions (p)
85 FR 6046 Feb 4, 2020 — Miscellaneous Corrections, Clarifications, and Improvements (l)
82 FR 60800 Dec 22, 2017 — Missing Participants (k)(p)
80 FR 54980 Sep 11, 2015 — Reportable Events and Certain Other Notification Requirements (l)

Department of Labor (EBSA)

Final Rules

91 FR 13503 Mar 20, 2026 — Retirement Security Rule: Definition of an Investment Advice Fiduciary: Notice of Court Vacatur (b)
89 FR 32302 Apr 25, 2024 — Amendment to Prohibited Transaction Exemption 84-24 (b)(g)
89 FR 32260 Apr 25, 2024 — Amendment to Prohibited Transaction Exemption 2020-02 (b)
89 FR 23090 Apr 3, 2024 — Amendment to Prohibited Transaction Class Exemption 84-14 for Transactions Determined by Independent Qualified Professional Asset Managers (the QPAM Exemption) (b)
88 FR 11793 Feb 24, 2023 — Annual Reporting and Disclosure (b)
86 FR 73976 Dec 29, 2021 — Revision of Annual Information Return/Reports (f)(5)(f)(6)
85 FR 82798 Dec 18, 2020 — Prohibited Transaction Exemption 2020-02, Improving Investment Advice for Workers & Retirees (b)
82 FR 55507 Nov 22, 2017 — Extension of Certain Time Frames for Employee Benefit Plans, Participants, and Beneficiaries Affected by Hurricane Maria (b)
81 FR 21147 Apr 8, 2016 — Amendment to and Partial Revocation of Prohibited Transaction Exemption (PTE) 84-24 for Certain Transactions Involving Insurance Agents and Brokers, Pension Co… (g)
81 FR 20946 Apr 8, 2016 — Definition of the Term “Fiduciary”; Conflict of Interest Rule-Retirement Investment Advice (b)(c)(m)
80 FR 5626 Feb 2, 2015 — Annual Funding Notice for Defined Benefit Plans (l)(y)(1)(y)(3)
79 FR 66617 Nov 10, 2014 — Revisions to Annual Return/Report-Multiple-Employer Plans (f)(5)(f)(6)
78 FR 13781 Mar 1, 2013 — Filings Required of Multiple Employer Welfare Arrangements and Certain Other Related Entities (c)
75 FR 32846 Jun 10, 2010 — Final Rule Relating to Time and Order of Issuance of Domestic Relations Orders (p)(p)(13)(p)(3)(p)(7)(p)(9)

Proposed Rules

88 FR 76004Proposed Nov 3, 2023 — Proposed Amendment to Prohibited Transaction Exemption 84-24 Comments due Jan 2, 2024 (g)
88 FR 54511Proposed Aug 11, 2023 — Request for Information-SECURE 2.0 Reporting and Disclosure Comments due Oct 10, 2023 (w)(4)
86 FR 51488Proposed Sep 15, 2021 — Proposed Revision of Annual Information Return/Reports Comments due Nov 1, 2021 (g)(i)
86 FR 51284Proposed Sep 15, 2021 — Annual Reporting and Disclosure Comments due Nov 1, 2021 (b)
85 FR 40834Proposed Jul 7, 2020 — Improving Investment Advice for Workers & Retirees Comments due Aug 6, 2020 (b)
84 FR 37545Proposed Jul 31, 2019 — "Open MEPs" and Other Issues Under Section 3(5) of the Employee Retirement Income Security Act Comments due Oct 29, 2019 (b)(c)(m)
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 (b)
80 FR 22010Proposed Apr 20, 2015 — Proposed Amendment to and Proposed Partial Revocation of Prohibited Transaction Exemption (PTE) 84-24 for Certain Transactions Involving Insurance Agents and B… Comments due Jul 6, 2015 (g)
76 FR 76235Proposed Dec 6, 2011 — Ex Parte Cease and Desist and Summary Seizure Orders-Multiple Employer Welfare Arrangements Comments due Mar 5, 2012 (c)
76 FR 76222Proposed Dec 6, 2011 — Filings Required of Multiple Employer Welfare Arrangements and Certain Other Related Entities Comments due Mar 5, 2012 (c)
75 FR 70625Proposed Nov 18, 2010 — Annual Funding Notice for Defined Benefit Plans Comments due Jan 18, 2011 (l)

Technical Releases

TR 2013-04 Sep 18, 2013 — Technical Release 2013-04 (p)(3)
TR 2013-03 Sep 13, 2013 — Technical Release 2013-03 (b)

Tax Court (78) · DOL/Federal (1)

U.S. Tax Court (78)

Rulings that address this provision

Val Lanes Recreation Center Corporation v. Commissioner U.S. Tax Court · Jun 26, 2018 · T.C. Memo.
Cites (u) · Text when decided
Jeremy Ray Summers v. Commissioner, T.C. Memo. 2017-125 U.S. Tax Court · Jun 26, 2017
Cites (p)(1) (p)(1)(B) (p)(8) · Text when decided
Gina B. Weaver-Adams v. Commissioner, T.C. Memo. 2014-73 U.S. Tax Court · Apr 28, 2014
Cites (p) (p)(8) · 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 (n) (n)(2)(C) (q)(6) (u) · Text when decided
Martin Toombs v. Commissioner, T.C. Summary Opinion 2013-51 U.S. Tax Court · Jun 25, 2013
Cites (p)(1)(A)(i) (p)(1)(B) (p)(11) · 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 (n) (n)(2)(C) (q) (q)(6) (u) · Text when decided
Shannon L. Fernandez v. Commissioner, 138 T.C. No. 20 U.S. Tax Court · May 14, 2012
Cites (p) (p)(11) · Text when decided
Larry G. & Maria A. Walton Mitchell v. Commissioner, 131 T.C. No. 15 U.S. Tax Court · Dec 15, 2008
Cites (p) (p)(1) (p)(2) (p)(6) · Text when decided
Herbert & Christine Bangs v. Commissioner, T.C. Memo. 2008-17 U.S. Tax Court · Jan 31, 2008
Cites (d) (p) (p)(11) · Text when decided
Jeanne E. Amarasinghe v. Commissioner, T.C. Memo. 2007-333 U.S. Tax Court · Nov 6, 2007
Cites (p) (p)(1)(A)(i) (p)(1)(B) (p)(6) · Text when decided
Margret Louise Kelley v. Commissioner, T.C. Summary Opinion 2005-68 U.S. Tax Court · Jun 2, 2005
Cites (p) (p)(1) (p)(1)(A) (p)(1)(B) · 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 (p) · Text when decided
Randolph S. Simpson, I v. Commissioner, T.C. Memo. 2003-294 U.S. Tax Court · Oct 21, 2003
Cites (p)(1) (p)(1)(A) (p)(1)(B) (p)(8) · Text when decided
Edward A. Bougas, III v. Commissioner, T.C. Memo. 2003-194 U.S. Tax Court · Jul 2, 2003
Cites (p) (p)(1) (p)(1)(A) (p)(1)(B) (p)(8) · Text when decided
Patrick L. O'Brien v. Commissioner, T.C. Summary Opinion 2001-148 U.S. Tax Court · Sep 21, 2001
Cites (p) (p)(1) (p)(1)(B) · Text when decided
Beals Bros. Management Corp. v. Commissioner, T.C. Memo. 2001-234 U.S. Tax Court · Sep 6, 2001
Cites (b) (m)(5) · 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 (p) (p)(11) · Text when decided
Robert L. Stahl v. Commissioner, T.C. Memo. 2001-22 U.S. Tax Court · Jan 31, 2001 Rule 155 computation
Cites (p) · Text when decided
Jerry L. Burton v. Commissioner, T.C. Memo. 1997-20 U.S. Tax Court · Jan 13, 1997
Cites (p) (p)(1) (p)(2) (p)(3) (p)(6)(B) (p)(7)(B) · 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
Cites (i) (k) (k)(2) · Text when decided
MIT 85; Bryen & Bryen, P.A., Tax Matters Partner v. Commissioner, T.C. Memo. 1996-435 U.S. Tax Court · Sep 25, 1996
Cites (n) (o) · Text when decided
Galen J. Smith v. Commissioner, T.C. Memo. 1996-292 U.S. Tax Court · Jun 24, 1996
Cites (p) · 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 (h) (i) (j) (k) · 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) (a)(1) (a)(2) (c) · Text when decided
Brotman v. Commissioner, 105 T.C. 141; 105 T.C. No. 12 U.S. Tax Court · Aug 24, 1995
Cites (p) (p)(1) (p)(12) · Text when decided
Rodoni v. Commissioner, 105 T.C. 29; 105 T.C. No. 3 U.S. Tax Court · Jul 24, 1995
Cites (p) (p)(1)(A) (p)(1)(B) (p)(2) (p)(2)(A) (p)(6)(B) (p)(7)(B) · Text when decided
Hawkins v. Commissioner, 102 T.C. 61; 102 T.C. No. 3 U.S. Tax Court · Jan 27, 1994
Cites (p) (p)(12) (p)(2) (p)(2)(A) (p)(2)(B) (p)(2)(C) (p)(3) (p)(6) +4 more · Text when decided
Karem v. Commissioner, 100 T.C. 521; 100 T.C. No. 34 U.S. Tax Court · Jun 14, 1993
Cites (p) (p)(2) (p)(6) (p)(8) · Text when decided
Darby v. Commissioner, 97 T.C. 51; 97 T.C. No. 4 U.S. Tax Court · Jul 24, 1991
Cites (p) (p)(8) · Text when decided
Foil v. Commissioner, 92 T.C. 376; 92 T.C. No. 24 U.S. Tax Court · Feb 22, 1989
Cites (h) (h)(1) (h)(2) · Text when decided
Professional & Executive Leasing v. Commissioner, 89 T.C. 225; 89 T.C. No. 19 U.S. Tax Court · Aug 3, 1987
Cites (n) (n)(5) · Text when decided
Sutherland v. Commissioner, 78 T.C. 395; 78 T.C. No. 27 U.S. Tax Court · Mar 9, 1982
Cites (b) (c) · Text when decided
Achiro v. Commissioner, 77 T.C. 881; 77 T.C. No. 62 U.S. Tax Court · Oct 19, 1981
Cites (b) (c) (m) · Text when decided
Fujinon Optical, Inc. v. Commissioner, 76 T.C. 499; 2 Employee Benefits Cas. (BNA) 1145 U.S. Tax Court · Mar 31, 1981
Cites (b) · Text when decided
Garland v. Commissioner, 73 T.C. 5; 1 Employee Benefits Cas. (BNA) 1614 U.S. Tax Court · Oct 4, 1979
Cites (b) (c) · Text when decided
Tamko Asphalt Products, Inc. v. Commissioner, 71 T.C. 824; 1 Employee Benefits Cas. (BNA) 2016 U.S. Tax Court · Feb 15, 1979
Cites (b) · Text when decided

Also cite this provision (42)

Jack Howard Taylor v. Commissioner, T.C. Memo. 2017-132 U.S. Tax Court · Jul 5, 2017
Cites (d) · Text when decided
Brenda S. Jones v. Commissioner, T.C. Memo. 2016-55 U.S. Tax Court · Mar 28, 2016
Cites (q) · Text when decided
Family Chiropractic Sports Injury & Rehab Clinic, Inc. v. Commissioner, T.C. Memo. 2016-10 U.S. Tax Court · Jan 19, 2016
Cites (p) · Text when decided
DNA Pro Ventures, Inc. Employee Stock Ownership Plan v. Commissioner, T.C. Memo. 2015-195 U.S. Tax Court · Oct 5, 2015
Cites (n)(2) (o) · Text when decided
Kenneth Russell Laremore v. Commissioner, T.C. Summary Opinion 2014-94 U.S. Tax Court · Sep 18, 2014
Cites (p) · Text when decided
Charles L. Hartley v. Commissioner, T.C. Memo. 2012-311 U.S. Tax Court · Nov 6, 2012
Cites (p)(1) (p)(8) · Text when decided
Gary Wayne Doolittle v. Commissioner, T.C. Summary Opinion 2012-103 U.S. Tax Court · Oct 25, 2012
Cites (p)(8) · Text when decided
Robert S. & Marsha M. Yarish v. Commissioner, 139 T.C. No. 11 U.S. Tax Court · Oct 4, 2012
Cites (q) · Text when decided
Neil J. Yosinski v. Commissioner, T.C. Memo. 2012-195 U.S. Tax Court · Jul 12, 2012 Rule 155 computation
Cites (p)(1) · Text when decided
Christy & Swan Profit Sharing Plan v. Commissioner, T.C. Memo. 2011-62 U.S. Tax Court · Mar 15, 2011
Cites (p) · Text when decided
Donald A. Hackenberg v. Commissioner U.S. Tax Court · Sep 9, 2010 · T.C. Summary Opinion Rule 155 computation
Cites (p) · Text when decided
James K. Moyer v. Commissioner, T.C. Summary Opinion 2006-189 U.S. Tax Court · Dec 13, 2006
Cites (p)(1) · 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 (h)(2) · Text when decided
Robert E. & Lori K. Reichner v. Commissioner, T.C. Summary Opinion 2006-50 U.S. Tax Court · Apr 11, 2006
Cites (p) · Text when decided
Isabelle Bichindaritz v. Commissioner, T.C. Memo. 2005-298 U.S. Tax Court · Dec 29, 2005
Cites (q) · Text when decided
Basman Ahmad & Khitam Amerneh v. Commissioner, T.C. Summary Opinion 2005-103 U.S. Tax Court · Jul 25, 2005
Cites (p) · Text when decided
John Michael Dunkin v. Commissioner, 124 T.C. No. 10 U.S. Tax Court · Mar 31, 2005
Cites (p)(4) · Text when decided
Laura D. Seidel v. Commissioner, T.C. Memo. 2005-67 U.S. Tax Court · Mar 31, 2005 Rule 155 computation
Cites (p) · Text when decided
Nell B. Newell v. Commissioner, T.C. Summary Opinion 2003-1 U.S. Tax Court · Jan 7, 2003
Cites (d) (p) · Text when decided
Richard David Czepiel v. Commissioner, T.C. Memo. 1999-289 U.S. Tax Court · Aug 30, 1999 Rule 155 computation
Cites (p) · 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 (p) (p)(8) · Text when decided
George & Elam Campbell v. Commissioner, 108 T.C. No. 5 U.S. Tax Court · Feb 18, 1997 Rule 155 computation
Cites (h)(2) · Text when decided
Kay A. Clawson v. Commissioner, T.C. Memo. 1996-446 U.S. Tax Court · Sep 30, 1996 Rule 155 computation
Cites (p) · 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 (h)(2) · Text when decided
Lucky Stores, Inc., and Subsidiaries v. Commissioner, 107 T.C. No. 1 U.S. Tax Court · Aug 6, 1996 Rule 155 computation
Cites (b) · Text when decided
Richard J. & Adele S. Montgomery v. Commissioner, T.C. Memo. 1996-263 U.S. Tax Court · Jun 11, 1996 Rule 155 computation
Cites (h)(2) · Text when decided
G. Richard & Sara B. Childs v. Commissioner, T.C. Memo. 1996-267 U.S. Tax Court · Jun 11, 1996
Cites (h)(2) · Text when decided
Marcus Wayne & Judith Caroline Ramsey v. Commissioner, T.C. Memo. 1996-189 U.S. Tax Court · Apr 18, 1996 Rule 155 computation
Cites (q) (q)(7) · Text when decided
John U. & Sylvia Fazi v. Commissioner, 105 T.C. No. 29 U.S. Tax Court · Dec 19, 1995
Cites (l) · Treas. Reg. § 1.414(l)-1 · 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 (h) · 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 (h) · Text when decided
Rubin v. Commissioner, 103 T.C. 200; 103 T.C. No. 13 U.S. Tax Court · Aug 15, 1994
Cites (g) · Text when decided
Powell v. Commissioner, 101 T.C. 489; 101 T.C. No. 32 U.S. Tax Court · Nov 29, 1993
Cites (p) · Text when decided
Halliburton Co. v. Commissioner, 100 T.C. 216; 100 T.C. No. 15 U.S. Tax Court · Mar 24, 1993
Cites (1) · Text when decided
Guilzon v. Commissioner, 97 T.C. 237; 97 T.C. No. 14 U.S. Tax Court · Aug 6, 1991
Cites (d) · Text when decided
Martin Fireproofing Profit-Sharing Plan & Trust v. Commissioner, 92 T.C. 1173; 92 T.C. No. 77 U.S. Tax Court · May 31, 1989
Cites (i) · Text when decided
D.J. Lee, M.D., Inc. v. Commissioner, 92 T.C. 291; 92 T.C. No. 16 U.S. Tax Court · Feb 7, 1989
Cites (f)(1) · Text when decided
Lambos v. Commissioner, 88 T.C. 1440; 88 T.C. No. 80 U.S. Tax Court · Jun 1, 1987
Text when decided
Hockaden & Associates, Inc. v. Commissioner, 84 T.C. 13; 84 T.C. No. 2 U.S. Tax Court · Jan 9, 1985
Cites (a) (c)(1) · Text when decided
Benbow v. Commissioner, 82 T.C. 941; 82 T.C. No. 71 U.S. Tax Court · Jun 7, 1984
Cites (i) · Text when decided
Standard Oil Co. v. Commissioner, 78 T.C. 541; 78 T.C. No. 36 U.S. Tax Court · Apr 5, 1982
Cites (b) (i) · Text when decided
Arkin v. Commissioner, 76 T.C. 1048 U.S. Tax Court · Jun 25, 1981
Cites (i) · Text when decided

DOL and federal courts (1)

Also cite this provision (1)

USDOL, EMPLOYEE BENEFITS SECURITY ADMINISTRATION v. PLAN ADMINISTRATOR, WHITE MOUNTAIN APACHE TRIBE RETIREMENT SAVINGS AND 401(K) PROFIT SHARING PLAN ANNUAL REPORT DOL Office of Administrative Law Judges · Nov 30, 2016 · Decision and Order Granting EBSA's Motion for Summary Decisi
Cites (d) · Text when decided

Private Letter Rulings (114)

Rulings primarily about this provision

PLR 202548003 Nov 28, 2025 — Church Plan UIL 414.08-00 (e) (e)(1) (e)(2) (e)(3)(A) (e)(3)(B) (e)(3)(C) +1 more
PLR 202430007 Jul 26, 2024 — Employees of Businesses Under Common Control UIL 414.03-00 (b) (c) (m) (o)
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 (d) (h) (h)(1) (h)(2)
PLR 202143002 Oct 29, 2021 — Required Distributions UIL 401.06-00 (d)
PLR 202126001 Jul 2, 2021 — Cash or Deferred Arrangements UIL 401.29-00, 414.09-00 (d) (h)(1) (h)(2)
PLR 202051003 Dec 18, 2020 — Church Plan UIL 414.08-00 (e) (e)(1) (e)(2) (e)(3)(A) (e)(3)(B) (e)(3)(C) +3 more
PLR 202041004 Oct 9, 2020 — Governmental Plan UIL 414.07-00 (d) (h) (h)(1) (h)(2) (i) (k)
PLR 202020006 May 15, 2020 — Governmental Plan UIL 414.07-00 (d) (h) (h)(1) (h)(2) (i) (k)
PLR 202020019 May 15, 2020 — Governmental Plan UIL 414.07-00 (d) (h) (h)(1) (h)(2) (i) (k)
PLR 202019018 May 8, 2020 — Employee Leasing UIL 414.14-00 (n) (n)(1) (n)(2) (n)(2)(B) (n)(3) (n)(4) +2 more
PLR 202001008 Jan 3, 2020 — Church Plan UIL 414.08-00 (e) (e)(1) (e)(2) (e)(3) (e)(3)(A) (e)(3)(B) +1 more
PLR 201850011 Dec 14, 2018 — Separate Lines of Business and Operating Units UIL 414.18-00 (q)(5) (r) (r)(2) (r)(2)(A) (r)(2)(B) (r)(2)(C) +1 more
PLR 201848011 Nov 30, 2018 — Included vs. Not Included in Gross Income UIL 72.00-00, 414.07-00, 415.01-00, 415.02-00 (d) (h)(1) (h)(2)
PLR 201826009 Jun 29, 2018 — Church Plan UIL 414.08-00 (e) (e)(1) (e)(2) (e)(3)(A) (e)(3)(B) (e)(3)(C) +1 more
PLR 201819007 May 11, 2018 — Deemed IRAs Under Qualified Employer Plans UIL 408.12-00, 457.00-00 (d)
PLR 201817004 Apr 27, 2018 — Deemed IRAs Under Qualified Employer Plans UIL 408.12-00, 414.22-00, 457.00-00 (d) (w) (w)(1) (w)(2) (w)(3) (w)(4) +1 more
PLR 201811008 Mar 16, 2018 — Church Plan UIL 414.08-00 (e) (e)(1) (e)(3)(A) (e)(3)(B) (e)(3)(C) (e)(3)(D)
PLR 201803007 Jan 19, 2018 — Definitions and Special Rules UIL 414.00-00, 414.08-00 (e) (e)(1) (e)(2) (e)(3)(A) (e)(3)(B) (e)(3)(C) +1 more
PLR 201743002 Oct 27, 2017 — Eligible Deferred Compensation Plan Defined UIL 457.05-00 (d) (w)(1) (w)(2) (w)(3) (w)(4) (w)(5)(C)
PLR 201742022 Oct 20, 2017 — Retirement Income Accounts UIL 403.04-05 (e)(3)(A)
PLR 201739010 Sep 29, 2017 — Church Plan UIL 414.08-00 (e) (e)(1) (e)(2) (e)(3)(A) (e)(3)(B) (e)(3)(C) +1 more
PLR 201720009 May 19, 2017 — Definitions and Special Rules UIL 414.00-00, 414.09-00 (d) (h) (h)(1) (h)(2)
PLR 201715001 Apr 14, 2017 — Employees of Businesses Under Common Control UIL 414.03-00, 414.13-00, 415.02-00 (b) (c) (m) (m)(1) (m)(2) (r)
PLR 201552002 Dec 24, 2015 — Separate Lines of Business and Operating Units UIL 414.18-00 (q)(8) (r) (r)(2) (r)(2)(A) (r)(2)(B) (r)(2)(C) +1 more
PLR 201551004 Dec 18, 2015 — Church Plan UIL 414.08-00 (e) (e)(1) (e)(2)(A) (e)(2)(B) (e)(3) (e)(3)(A) +4 more
PLR 201543012 Oct 23, 2015 — Church Plan UIL 414.08-00 (e) (e)(1) (e)(2) (e)(3)(A) (e)(3)(B) (e)(3)(C) +1 more
PLR 201540014 Oct 2, 2015 — Certain Employee Contributions UIL 414.09-00 (d) (h) (h)(1) (h)(2)
PLR 201538024 Sep 18, 2015 — Church Plan UIL 414.08-00 (e) (e)(1) (e)(2) (e)(3)(B)
PLR 201538023 Sep 18, 2015 — Church Plan UIL 414.08-00 (e) (e)(1) (e)(2) (e)(3) (e)(3)(A) (e)(3)(B) +4 more
PLR 201532036 Aug 7, 2015 — Cash or Deferred Arrangements UIL 401.29-00, 414.09-00, 415.00-00 (d) (h) (h)(1) (h)(2)
PLR 201432028 Aug 8, 2014 — Church Plan UIL 414.08-00 (e) (e)(1) (e)(2) (e)(3)(0) (e)(3)(A) (e)(3)(B) +4 more
PLR 201420028 May 16, 2014 — Church Plan UIL 414.08-00 (e) (e)(1) (e)(2) (e)(3)(8) (e)(3)(A) (e)(3)(B) +4 more
PLR 200648028 Dec 1, 2006 — Definitions and Special Rules UIL 414.00-00 (b) (c)
PLR 200641008 Oct 13, 2006 — Governmental Plan UIL 414.07-00, 419A.00-00 (d)
PLR 200313017 Mar 28, 2003 — Eligible Employer UIL 457.08-01 (d)

Also cite this provision (79)

PLR 202631003 Jul 31, 2026 — Deferred Compensation Plans of State and Local Governments and Tax Exempt Organizations UIL 457.00-00 (p)(10) (w)(1) (w)(2) (w)(3) (w)(3)(B) (w)(4) +1 more
PLR 202631008 Jul 31, 2026 — Tax on Reversion of Qualified Plan Assets to Employer UIL 4980.00-00 (d)
PLR 202630003 Jul 24, 2026 — Deferred Compensation Plans of State and Local Governments and Tax Exempt Organizations UIL 457.00-00 (p)(10) (p)(8)
PLR 202550025 Dec 12, 2025 — Tax on Reversion of Qualified Plan Assets to Employer UIL 4980.00-00 (d)
PLR 202533007 Aug 15, 2025 — Eligible Deferred Compensation Plan Defined UIL 457.05-00 (p)(10) (p)(8)
PLR 202515012 Apr 11, 2025 — Medical, Etc. Benefits UIL 401.27-00 (b)
PLR 202506005 Feb 7, 2025 — Tax on Reversion of Qualified Plan Assets to Employer UIL 4980.00-00 (d)
PLR 202416009 Apr 19, 2024 — Deferred Compensation Plans of State and Local Governments and Tax Exempt Organizations UIL 457.00-00 (p)(10) (p)(8)
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 (d) (h)(2)
PLR 202348005 Dec 1, 2023 — Tax on Reversion of Qualified Plan Assets to Employer UIL 4980.00-00, 4980.02-00 (d)
PLR 202344010 Nov 3, 2023 — Limitations on Benefits and Contributions Under Qualified Plans UIL 415.00-00 (d)
PLR 202210004 Mar 11, 2022 — Unrealized Appreciation of Employer's Securities UIL 402.07-00 (b)
PLR 202144005 Nov 5, 2021 — Certain Plans Excepted UIL 457.09-05 (j)
PLR 202136002 Sep 10, 2021 — Deferred Compensation Plans of State and Local Governments and Tax Exempt Organizations UIL 457.00-00 (d)
PLR 202045002 Nov 6, 2020 — Annual Addition UIL 415.02-01, 4980.00-00, 4980.02-00 (d)
PLR 202017017 Apr 24, 2020 — Deferred Compensation Plans of State and Local Governments and Tax Exempt Organizations UIL 457.00-00 (d) (p) (p)(8)
PLR 201945024 Nov 8, 2019 — Year of Deduction UIL 404.11-00, 404.11-01 (b)
PLR 201943009 Oct 25, 2019 — Deferred Compensation Plans of State and Local Governments and Tax Exempt Organizations UIL 457.00-00 (p)(10)
PLR 201935011 Aug 30, 2019 — Year of Deduction UIL 404.11-00 (b)
PLR 201933006 Aug 16, 2019 — Commencement of Benefits Under Qualified Trusts UIL 401.11-00 (d) (p)
PLR 201930009 Jul 26, 2019 — Deferred Compensation Plans of State and Local Governments and Tax Exempt Organizations UIL 457.00-00 (d) (p) (p)(8)
PLR 201927010 Jul 5, 2019 — Applicable Defined Benefit Plans UIL 411.10-00 (b) (c) (j) (l) (y) (y)(1)(A) +2 more
PLR 201908014 Feb 22, 2019 — Deferred Compensation Plans of State and Local Governments and Tax Exempt Organizations UIL 457.00-00 (d) (p) (p)(8)
PLR 201831006 Aug 3, 2018 — Included vs. Not Included in Gross Income UIL 72.00-00, 402.01-00, 415.02-01 (d) (h)
PLR 201822004 Jun 1, 2018 — Deferred Compensation Plans of State and Local Governments and Tax Exempt Organizations UIL 457.00-00 (d) (p)(10) (p)(8)
PLR 201749007 Dec 8, 2017 — Taxability of Beneficiary of Employee's Trust (Time and Manner of Taxation) UIL 402.00-00, 402.02-00 (q)
PLR 201731009 Aug 4, 2017 — Deferred Compensation Plans of State and Local Governments and Tax Exempt Organizations UIL 457.00-00, 457.05-02 (d) (p)(10) (p)(8)
PLR 201722014 Jun 2, 2017 — Cash or Deferred Arrangements UIL 401.29-00 (d)
PLR 201643014 Oct 21, 2016 — Qualified Governmental Excess Benefit Plans UIL 415.12-00 (d)
PLR 201643015 Oct 21, 2016 — Deferred Compensation Plans of State and Local Governments and Tax Exempt Organizations UIL 457.00-00, 457.05-02 (d) (p)(8)
PLR 201636018 Sep 2, 2016 — Deferred Compensation Plans of State and Local Governments and Tax Exempt Organizations UIL 457.00-00 (d)
PLR 201626005 Jun 24, 2016 — Exceptions UIL 4980.02-00 (q)
PLR 201626003 Jun 24, 2016 — Exceptions UIL 4980.02-00 (q)
PLR 201625005 Jun 17, 2016 — Medical, Etc. Benefits UIL 401.27-00, 4980.00-00 (d)
PLR 201546012 Nov 13, 2015 — Qualified Governmental Excess Benefit Plans UIL 415.12-00 (d)
PLR 201545010 Nov 6, 2015 — Deferred Compensation Plans of State and Local Governments and Tax Exempt Organizations UIL 457.00-00 (d) (p)(10)
PLR 201434028 Aug 22, 2014 — Required Distributions UIL 401.06-00, 401.06-01 (p)
PLR 201434003 Aug 22, 2014 — Deferred Compensation Plans of State and Local Governments and Tax Exempt Organizations UIL 457.00-00 (v)
PLR 201424031 Jun 13, 2014 — Required Distributions UIL 401.06-00, 401.06-01 (p)
PLR 201422029 May 30, 2014 — In General UIL 401.06-01 (p)
PLR 201422030 May 30, 2014 — In General UIL 401.06-01 (p)
PLR 201422031 May 30, 2014 — In General UIL 401.06-01 (p)
PLR 201422028 May 30, 2014 — In General UIL 401.06-01 (p)
PLR 201351001 Dec 20, 2013 — Deferred Compensation Plans of State and Local Governments and Tax Exempt Organizations UIL 457.00-00 (v)
PLR 201151001 Dec 23, 2011 — Optional Treatment of Elective Deferrals as Roth Contributions UIL 402A.00-00, 457.01-00, 457.05-00 (v)
PLR 201151002 Dec 23, 2011 — Optional Treatment of Elective Deferrals as Roth Contributions UIL 402A.00-00, 457.01-00, 457.05-00 (v)
PLR 201027013 Jul 9, 2010 — Year of Inclusion in Gross Income UIL 457.01-00, 457.05-00, 457.12-01 (d) (v)
PLR 200940005 Oct 2, 2009 — Year of Inclusion in Gross Income UIL 457.01-00, 457.05-00, 457.12-02 (v)
PLR 200935016 Aug 28, 2009 — Deferred Compensation Plans of State and Local Governments and Tax Exempt Organizations UIL 457.00-00 (d) (p)(10) (p)(8)
PLR 200934011 Aug 21, 2009 — Eligible Deferred Compensation Plan Defined UIL 457.05-00, 457.12-02 (v)
PLR 200933003 Aug 14, 2009 — Eligible Deferred Compensation Plan Defined UIL 457.05-00, 457.12-02 (v)
PLR 200927016 Jul 2, 2009 — Deferred Compensation Plans of State and Local Governments and Tax Exempt Organizations UIL 457.00-00 (d) (p)(10) (p)(8)
PLR 200924005 Jun 12, 2009 — Deferred Compensation Plans of State and Local Governments and Tax Exempt Organizations UIL 457.00-00 (p)(10) (p)(8)
PLR 200840034 Oct 3, 2008 — Eligible Deferred Compensation Plan Defined UIL 457.05-00 (v)
PLR 200750002 Dec 14, 2007 — Deferred Compensation Plans of State and Local Governments and Tax Exempt Organizations UIL 457.00-00 (d) (p)(10) (p)(8)
PLR 200748003 Nov 30, 2007 — Eligible Deferred Compensation Plan Defined UIL 457.05-00 (v)
PLR 200706008 Feb 9, 2007 — Eligible Deferred Compensation Plan Defined UIL 457.05-00 (v)
PLR 200705002 Feb 2, 2007 — Deferred Compensation Plans of State and Local Governments and Tax Exempt Organizations UIL 457.00-00 (p)
PLR 200647005 Nov 24, 2006 — State UIL 457.05-02 (v)
PLR 200644014 Nov 3, 2006 — Year of Inclusion in Gross Income UIL 457.01-00, 457.05-03 (v)
PLR 200626015 Jun 30, 2006 — State UIL 457.05-02 (d)
PLR 200524016 Jun 17, 2005 — Deferred Compensation Plans of State and Local Governments and Tax Exempt Organizations UIL 457.00-00 (d) (p) (p)(10) (p)(8)
PLR 200524017 Jun 17, 2005 — Deferred Compensation Plans of State and Local Governments and Tax Exempt Organizations UIL 457.00-00 (p) (p)(10) (p)(8)
PLR 200520005 May 20, 2005 — Eligible Deferred Compensation Plan Defined UIL 457.05-00, 457.05-02, 457.08-01, 457.09-04, 457.12-01, 457.… (d) (p)
PLR 200519047 May 13, 2005 — Non-Exempt Funds or Plans UIL 404.04-00 (q)
PLR 200519022 May 13, 2005 — Year of Inclusion in Gross Income UIL 457.01-00, 457.05-00, 457.09-04, 457.12-01 (p)
PLR 200519020 May 13, 2005 — Year of Inclusion in Gross Income UIL 457.01-00, 457.05-00, 457.09-04, 457.12-01 (p)
PLR 200519021 May 13, 2005 — Year of Inclusion in Gross Income UIL 457.01-00, 457.05-00, 457.09-04, 457.12-01 (p)
PLR 200517004 Apr 29, 2005 — Eligible Deferred Compensation Plan Defined UIL 457.05-00 (v)
PLR 200517005 Apr 29, 2005 — Eligible Deferred Compensation Plan Defined UIL 457.05-00 (v)
PLR 200508005 Feb 25, 2005 — Deferred Compensation Plans of State and Local Governments and Tax Exempt Organizations UIL 457.00-00, 457.02-00, 457.06-02 (v)
PLR 200330033 Jul 25, 2003 — Year of Inclusion in Gross Income UIL 457.01-00, 457.05-00 (v)
PLR 200323017 Jun 6, 2003 — Deferred Compensation Plans of State and Local Governments and Tax Exempt Organizations UIL 457.00-00 (p)(1)(A)(i) (p)(1)(B)
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 (d)
PLR 200303058 Jan 17, 2003 — Year of Inclusion in Gross Income UIL 457.01-00, 457.05-01, 457.12-02 (v)
PLR 200120022 May 18, 2001 — Year of Inclusion in Gross Income UIL 457.01-00, 457.05-00 (h)(2)
PLR 200006010 Feb 11, 2000 — Year of Inclusion in Gross Income UIL 457.01-00, 457.05-00 (d)
PLR 199932031 Aug 13, 1999 — Treatment of Funded Welfare Benefit Plans UIL 419.00-00 (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)

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. 102-318	View
Jan 6, 1997	Jan 25, 1998	USC 1996 ed., current through 1997-01-06 run 58	Pub. L. 104-188	View · Redline (sign in)
Jan 26, 1998	Jan 1, 2001	USC 1997 ed., current through 1998-01-26 run 63	Pub. L. 105-34	View · Redline (sign in)
Jan 2, 2001	Jan 21, 2002	USC 2000 ed., current through 2001-01-02 run 75	Pub. L. 106-554	View · Redline (sign in)
Jan 22, 2002	Jan 5, 2003	USC 2001 ed., current through 2002-01-22 run 79	Pub. L. 107-16	View · Redline (sign in)
Jan 6, 2003	Jan 1, 2006	USC 2002 ed., current through 2003-01-06 run 83	Pub. L. 107-147	View · Redline (sign in)
Jan 2, 2006	Jan 2, 2007	USC 2005 ed., current through 2006-01-02 run 95	Pub. L. 108-311	View · Redline (sign in)
Jan 3, 2007	Jan 7, 2008	USC 2006 ed., current through 2007-01-03 run 99	Pub. L. 109-280	View · Redline (sign in)
Jan 8, 2008	Jan 4, 2009	USC 2007 ed., current through 2008-01-08 run 103	Pub. L. 110-28	View · Redline (sign in)
Jan 5, 2009	Jan 2, 2012	USC 2008 ed., current through 2009-01-05 run 106	Pub. L. 110-458	View · Redline (sign in)
Jan 3, 2012	Jan 14, 2013	USC 2011 ed., current through 2012-01-03 run 117	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. 110-458	View · Redline (sign in)
Jan 5, 2015	Jan 2, 2016	USC 2014 ed., current through 2015-01-05 run 14	Pub. L. 113-295	View · Redline (sign in)
Jan 3, 2016	Jan 11, 2018	USC 2015 ed., current through 2016-01-03 run 15	Pub. L. 114-113	View · Redline (sign in)
Jan 12, 2018	Jan 13, 2019	USC 2017 ed., current through 2018-01-12 run 17	Pub. L. 114-113	View · Redline (sign in)
Jan 14, 2019	Jan 23, 2020	USC 2018 ed., current through 2019-01-14 run 18	Pub. L. 115-141	View · Redline (sign in)
Jan 24, 2020	Jan 12, 2021	USC 2019 ed., current through 2020-01-24 run 19	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	Jan 5, 2025	USC 2023 ed., current through 2024-01-03 run 23	Pub. L. 117-328	View · Redline (sign in)
Jan 6, 2025	current	USC 2024 ed., current through 2025-01-06 run 1	Pub. L. 117-328	View · Redline (sign in)

Provision-level history (blame)

I.R.C. § 414

References in Text

Amendments

Effective Date of 1992 Amendment

Effective Date of 1990 Amendment

Effective Date of 1989 Amendments

Effective Date of 1988 Amendment

Effective Date of 1987 Amendment

Effective Date of 1986 Amendment

Effective Date of 1984 Amendments

Effective Date of 1982 Amendment

Effective Date of 1980 Amendments

Effective Date of 1978 Amendment

Effective Date of 1976 Amendment

Effective Date

Regulations

Application of Line of Business Test for Period Before Guidelines Issued

Nonenforcement of Amendment Made by Section 1151 of Pub. L. 99–514 for Fiscal Year 1990

Study Reflecting Allocation of Assets

Plan Amendments Not Required Until January 1, 1994

Plan Amendments Not Required Until January 1, 1989

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