Brief Case
Pension Resource

I.R.C. § 403

Taxation of employee annuities
USC 1994 ed., current through 1995-01-04 · superseded Jan 6, 1997 · last amended by Pub. L. 102-318
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(a) Taxability of beneficiary under a qualified annuity plan
(1) Distributee taxable under section 72 If an annuity contract is purchased by an employer for an employee under a plan which meets the requirements of section 404(a)(2) (whether or not the employer deducts the amounts paid for the contract under such section), the amount actually distributed to any distributee under the contract shall be taxable to the distributee (in the year in which so distributed) under section 72 (relating to annuities).
[(2) Repealed. Pub. L. 99–514, title XI, §1122(b)(1)(B), Oct. 22, 1986, 100 Stat. 2466]
(3) Self-employed individuals For purposes of this subsection, the term “employee” includes an individual who is an employee within the meaning of section 401(c)(1), and the employer of such individual is the person treated as his employer under section 401(c)(4).
(4) Rollover amounts
(A) General rule If—
(i) any portion of the balance to the credit of an employee in an employee annuity described in paragraph (1) is paid to him in an eligible rollover distribution (within the meaning of section 402(c)(4)),
(ii) the employee transfers any portion of the property he receives in such distribution to an eligible retirement plan, and
(iii) in the case of a distribution of property other than money, the amount so transferred consists of the property distributed,
then such distribution (to the extent so transferred) shall not be includible in gross income for the taxable year in which paid.
(B) Certain rules made applicable Rules similar to the rules of paragraphs (2) through (7) of section 402(c) shall apply for purposes of subparagraph (A).
(5) Direct trustee-to-trustee transfer Any amount transferred in a direct trustee-to-trustee transfer in accordance with section 401(a)(31) shall not be includible in gross income for the taxable year of such transfer.
(b) Taxability of beneficiary under annuity purchased by section 501(c)(3) organization or public school
(1) General rule If—
(A) an annuity contract is purchased—
(i) for an employee by an employer described in section 501(c)(3) which is exempt from tax under section 501(a), or
(ii) for an employee (other than an employee described in clause (i)), who performs services for an educational organization described in section 170(b)(1) (A)(ii), by an employer which is a State, a political subdivision of a State, or an agency or instrumentality of any one or more of the foregoing,
(B) such annuity contract is not subject to subsection (a),
(C) the employee's rights under the contract are nonforfeitable, except for failure to pay future premiums,
(D) except in the case of a contract purchased by a church, such contract is purchased under a plan which meets the nondiscrimination requirements of paragraph (12), and
(E) in the case of a contract purchased under a plan which provides a salary reduction agreement, the plan meets the requirements of section 401(a)(30),
then amounts contributed by such employer for such annuity contract on or after such rights become nonforfeitable shall be excluded from the gross income of the employee for the taxable year to the extent that the aggregate of such amounts does not exceed the exclusion allowance for such taxable year. The amount actually distributed to any distributee under such contract shall be taxable to the distributee (in the year in which so distributed) under section 72 (relating to annuities). For purposes of applying the rules of this subsection to amounts contributed by an employer for a taxable year, amounts transferred to a contract described in this paragraph by reason of a rollover contribution described in paragraph (8) of this subsection or section 408(d)(3)(A)(iii) shall not be considered contributed by such employer.
(2) Exclusion allowance
(A) In general For purposes of this subsection, the exclusion allowance for any employee for the taxable year is an amount equal to the excess, if any, of—
(i) the amount determined by multiplying 20 percent of his includible compensation by the number of years of service, over
(ii) the aggregate of the amounts contributed by the employer for annuity contracts and excludible from the gross income of the employee for any prior taxable year.
(B) Election to have allowance determined under section 415 rules In the case of an employee who makes an election under section 415(c)(4)(D) to have the provisions of section 415(c)(4)(C) (relating to special rule for section 403(b) contracts purchased by educational institutions, hospitals, home health service agencies, and certain churches, etc.) apply, the exclusion allowance for any such employee for the taxable year is the amount which could be contributed (under section 415 without regard to section 415(c)(8)) by his employer under a plan described in section 403(a) if the annuity contract for the benefit of such employee were treated as a defined contribution plan maintained by the employer.
(C) Number of years of service for duly ordained, commissioned, or licensed ministers or lay employees For purposes of this subsection and section 415(c)(4)(A)—
(i) all years of service by—
(I) a duly ordained, commissioned, or licensed minister of a church, or
(II) a lay person,
 as an employee of a church, a convention or association of churches, including an organization described in section 414(e)(3)(B)(ii), shall be considered as years of service for 1 employer, and
(ii) all amounts contributed for annuity contracts by each such church (or convention or association of churches) or such organization during such years for such minister or lay person shall be considered to have been contributed by 1 employer.
For purposes of the preceding sentence, the terms “church” and “convention or association of churches” have the same meaning as when used in section 414(e).
(D) Alternative exclusion allowance
(i) In general In the case of any individual described in subparagraph (C), the amount determined under subparagraph (A) shall not be less than the lesser of—
(I) $3,000, or
(II) the includible compensation of such individual.
(ii) Subparagraph not to apply to individuals with adjusted gross income over $17,000 This subparagraph shall not apply with respect to any taxable year to any individual whose adjusted gross income for such taxable year (determined separately and without regard to any community property laws) exceeds $17,000.
(iii) Special rule for foreign missionaries In the case of an individual described in subparagraph (C)(i) performing services outside the United States, there shall be included as includible compensation for any year under clause (i)(II) any amount contributed during such year by a church (or convention or association of churches) for an annuity contract with respect to such individual.
(3) Includible compensation For purposes of this subsection, the term “includible compensation” means, in the case of any employee, the amount of compensation which is received from the employer described in paragraph (1)(A), and which is includible in gross income (computed without regard to section 911) for the most recent period (ending not later than the close of the taxable year) which under paragraph (4) may be counted as one year of service. Such term does not include any amount contributed by the employer for any annuity contract to which this subsection applies.
(4) Years of service In determining the number of years of service for purposes of this subsection, there shall be included—
(A) one year for each full year during which the individual was a full-time employee of the organization purchasing the annuity for him, and
(B) a fraction of a year (determined in accordance with regulations prescribed by the Secretary) for each full year during which such individual was a part-time employee of such organization and for each part of a year during which such individual was a full-time or part-time employee of such organization.
In no case shall the number of years of service be less than one.
(5) Application to more than one annuity contract If for any taxable year of the employee this subsection applies to 2 or more annuity contracts purchased by the employer, such contracts shall be treated as one contract.
(6) Forfeitable rights which become nonforfeitable For purposes of this subsection and section 72(f) (relating to special rules for computing employees’ contributions to annuity contracts), if rights of the employee under an annuity contract described in subparagraphs (A) and (B) of paragraph (1) change from forfeitable to nonforfeitable rights, then the amount (determined without regard to this subsection) includible in gross income by reason of such change shall be treated as an amount contributed by the employer for such annuity contract as of the time such rights become nonforfeitable.
(7) Custodial accounts for regulated investment company stock
(A) Amounts paid treated as contributions For purposes of this title, amounts paid by an employer described in paragraph (1)(A) to a custodial account which satisfies the requirements of section 401(f)(2) shall be treated as amounts contributed by him for an annuity contract for his employee if—
(i) the amounts are to be invested in regulated investment company stock to be held in that custodial account, and
(ii) under the custodial account no such amounts may be paid or made available to any distributee before the employee dies, attains age 591/2, separates from service, becomes disabled (within the meaning of section 72(m)(7)), or in the case of contributions made pursuant to a salary reduction agreement (within the meaning of section 3121(a)(1)(D)), encounters financial hardship.
(B) Account treated as plan For purposes of this title, a custodial account which satisfies the requirements of section 401(f)(2) shall be treated as an organization described in section 401(a) solely for purposes of subchapter F and subtitle F with respect to amounts received by it (and income from investment thereof).
(C) Regulated investment company For purposes of this paragraph, the term “regulated investment company” means a domestic corporation which is a regulated investment company within the meaning of section 851(a).
(8) Rollover amounts
(A) General rule If—
(i) any portion of the balance to the credit of an employee in an annuity contract described in paragraph (1) is paid to him in an eligible rollover distribution (within the meaning of section 402(c)(4)),
(ii) the employee transfers any portion of the property he receives in such distribution to an individual retirement plan or to an annuity contract described in paragraph (1), and
(iii) in the case of a distribution of property other than money, the property so transferred consists of the property distributed,
then such distribution (to the extent so transferred) shall not be includible in gross income for the taxable year in which paid.
(B) Certain rules made applicable Rules similar to the rules of paragraphs (2) through (7) of section 402(c) shall apply for purposes of subparagraph (A).
(9) Retirement income accounts provided by churches, etc.
(A) Amounts paid treated as contributions For purposes of this title—
(i) a retirement income account shall be treated as an annuity contract described in this subsection, and
(ii) amounts paid by an employer described in paragraph (1)(A) to a retirement income account shall be treated as amounts contributed by the employer for an annuity contract for the employee on whose behalf such account is maintained.
(B) Retirement income account For purposes of this paragraph, the term “retirement income account” means a defined contribution program established or maintained by a church, a convention or association of churches, including an organization described in section 414(e)(3)(A), to provide benefits under section 403(b) for an employee described in paragraph (1) or his beneficiaries.
(10) Distribution requirements Under regulations prescribed by the Secretary, this subsection shall not apply to any annuity contract (or to any custodial account described in paragraph (7) or retirement income account described in paragraph (9)) unless requirements similar to the requirements of sections 401(a)(9) and 401(a)(31) are met (and requirements similar to the incidental death benefit requirements of section 401(a) are met) with respect to such annuity contract (or custodial account or retirement income account). Any amount transferred in an 1 direct trustee-to-trustee transfer in accordance with section 401(a)(31) shall not be includible in gross income for the taxable year of the transfer.
(11) Requirement that distributions not begin before age 591/2, separation from service, death, or disability This subsection shall not apply to any annuity contract unless under such contract distributions attributable to contributions made pursuant to a salary reduction agreement (within the meaning of section 402(g)(3)(C)) may be paid only—
(A) when the employee attains age 591/2, separates from service, dies, or becomes disabled (within the meaning of section 72(m)(7)), or
(B) in the case of hardship.
Such contract may not provide for the distribution of any income attributable to such contributions in the case of hardship.
(12) Nondiscrimination requirements
(A) In general For purposes of paragraph (1)(D), a plan meets the nondiscrimination requirements of this paragraph if—
(i) with respect to contributions not made pursuant to a salary reduction agreement, such plan meets the requirements of paragraphs (4), (5), (17), and (26) of section 401(a), section 401(m), and section 410(b) in the same manner as if such plan were described in section 401(a), and
(ii) all employees of the organization may elect to have the employer make contributions of more than $200 pursuant to a salary reduction agreement if any employee of the organization may elect to have the organization make contributions for such contracts pursuant to such agreement.
For purposes of clause (i), a contribution shall be treated as not made pursuant to a salary reduction agreement if under the agreement it is made pursuant to a 1-time irrevocable election made by the employee at the time of initial eligibility to participate in the agreement or is made pursuant to a similar arrangement involving a one-time irrevocable election specified in regulations. For purposes of clause (ii), there may be excluded any employee who is a participant in an eligible deferred compensation plan (within the meaning of section 457) or a qualified cash or deferred arrangement of the organization or another annuity contract described in this subsection. Any nonresident alien described in section 410(b)(3)(C) may also be excluded. Subject to the conditions applicable under section 410(b)(4), there may be excluded for purposes of this subparagraph employees who are students performing services described in section 3121(b)(10) and employees who normally work less than 20 hours per week.
(B) Church For purposes of paragraph (1)(D), the term “church” has the meaning given to such term by section 3121(w)(3)(A). Such term shall include any qualified church-controlled organization (as defined in section 3121(w)(3)(B)).
(c) Taxability of beneficiary under nonqualified annuities or under annuities purchased by exempt organizations Premiums paid by an employer for an annuity contract which is not subject to subsection (a) shall be included in the gross income of the employee in accordance with section 83 (relating to property transferred in connection with performance of services), except that the value of such contract shall be substituted for the fair market value of the property for purposes of applying such section. The preceding sentence shall not apply to that portion of the premiums paid which is excluded from gross income under subsection (b). In the case of any portion of any contract which is attributable to premiums to which this subsection applies, the amount actually paid or made available under such contract to any beneficiary which is attributable to such premiums shall be taxable to the beneficiary (in the year in which so paid or made available) under section 72 (relating to annuities).
Source credit, amendments & notes

(Aug. 16, 1954, ch. 736, 68A Stat. 137; Sept. 2, 1958, Pub. L. 85–866, title I, §23(a)–(c), 72 Stat. 1620–1622; Oct. 4, 1961, Pub. L. 87–370, §3(a), 75 Stat. 801; Oct. 10, 1962, Pub. L. 87–792, §4(d), 76 Stat. 825; Feb. 26, 1964, Pub. L. 88–272, title II, §232(e)(4)–(6), 78 Stat. 111; Dec. 30, 1969, Pub. L. 91–172, title III, §321(b)(2), title V, §515(a)(2), 83 Stat. 591, 644; Sept. 2, 1974, Pub. L. 93–406, title II, §§1022(e), 2002(g)(6), 2004(c)(4), 2005(b)(2), 88 Stat. 940, 969, 986, 991; Apr. 15, 1976, Pub. L. 94–267, §1(b), 90 Stat. 366; Oct. 4, 1976, Pub. L. 94–455, title XIV, §1402(b)(1)(D), (2), title XV, §1504(a), title XIX, §§1901(a)(58), (b)(8)(A), 1906(b)(13)(A), 90 Stat. 1731, 1732, 1738, 1774, 1794, 1834; Oct. 14, 1978, Pub. L. 95–458, §4(b), 92 Stat. 1259; Nov. 6, 1978, Pub. L. 95–600, title I, §§154(a), 156(a), (b), 157(g)(2), 92 Stat. 2801, 2802, 2808; Apr. 1, 1980, Pub. L. 96–222, title I, §101(a)(12), (13)(C), 94 Stat. 204; Aug. 13, 1981, Pub. L. 97–34, title III, §311(b)(3)(B), 95 Stat. 280; Sept. 3, 1982, Pub. L. 97–248, title II, §251(a), (b), (c)(3), 96 Stat. 529–531; Jan. 12, 1983, Pub. L. 97–448, title I, §103(c)(8)(B), 96 Stat. 2377; Apr. 20, 1983, Pub. L. 98–21, title I, §122(c)(4), 97 Stat. 87; July 18, 1984, Pub. L. 98–369, div. A, title IV, §491(d)(12), title V, §§521(c), 522(a)(2), (3), (d)(9)–(11), title X, §1001(b)(4), (e), 98 Stat. 849, 867, 869–871, 1011, 1012; Oct. 22, 1986, Pub. L. 99–514, title XI, §§1120(a), (b), 1122(b)(1)(B), (d), 1123(c), title XVIII, §1852(a)(3)(A), (B), (5)(B), (b)(10), 100 Stat. 2463, 2466, 2469, 2474, 2865, 2867; Nov. 10, 1988, Pub. L. 100–647, title I, §1011(c)(7)(B), (12), (m)(1), (2), title VI, §6052(a)(1), 102 Stat. 3458, 3459, 3471, 3696; Nov. 5, 1990, Pub. L. 101–508, title XI, §11701(k), 104 Stat. 1388–513; July 3, 1992, Pub. L. 102–318, title V, §§521(b)(12), (13), 522(a)(3), (c)(2), (3), 106 Stat. 311, 314, 315.)

Amendments

1992—Subsec. (a)(4)(A)(i). Pub. L. 102–318, §521(b)(12)(A), inserted before comma at end “in an eligible rollover distribution (within the meaning of section 402(c)(4))”.

Subsec. (a)(4)(B). Pub. L. 102–318, §521(b)(12)(B), amended subpar. (B) generally. Prior to amendment, subpar. (B) read as follows: “Rules similar to the rules of subparagraphs (B) through (G) of section 402(a)(5) and of paragraphs (6) and (7) of section 402(a) shall apply for purposes of subparagraph (A).”

Subsec. (a)(5). Pub. L. 102–318, §522(c)(2), added par. (5).

Subsec. (b)(8)(A)(i). Pub. L. 102–318, §521(b)(13)(A), inserted before comma at end “in an eligible rollover distribution (within the meaning of section 402(c)(4))”.

Subsec. (b)(8)(B) to (D). Pub. L. 102–318, §521(b)(13)(B), added subpar. (B) and struck out former subpars. (B) to (D), which related to special rules for partial distributions, applicability of certain similar rules, and eligibility for rollover treatment of required distributions.

Subsec. (b)(10). Pub. L. 102–318, §522(a)(3), (c)(3), substituted “sections 401(a)(9) and 401(a)(31)” for “section 401(a)(9)” and inserted at end “Any amount transferred in an direct trustee-to-trustee transfer in accordance with section 401(a)(31) shall not be includible in gross income for the taxable year of the transfer.”

1990—Subsec. (b)(12)(A). Pub. L. 101–508 inserted “involving a one-time irrevocable election” after “similar arrangement” in second sentence.

1988—Subsec. (b)(1)(D). Pub. L. 100–647, §1011(m)(1)(B), substituted “paragraph (12)” for “paragraph (10)”.

Subsec. (b)(1)(E). Pub. L. 100–647, §1011(c)(7)(B), added subpar. (E).

Subsec. (b)(10). Pub. L. 100–647, §1011(m)(1)(A), redesignated par. (10), relating to nondiscrimination requirements, as (12).

Subsec. (b)(12). Pub. L. 100–647, §1011(m)(1)(A), redesignated par. (10), relating to nondiscrimination requirements, as (12).

Subsec. (b)(12)(A). Pub. L. 100–647, §1011(m)(2), inserted “(17),” after “paragraphs (4), (5),” and “, section 401(m),” after “of section 401(a)” in cl. (i).

Pub. L. 100–647, §1011(c)(12), inserted after cl. (ii) “For purposes of clause (i), a contribution shall be treated as not made pursuant to a salary reduction agreement if under the agreement it is made pursuant to a 1-time irrevocable election made by the employee at the time of initial eligibility to participate in the agreement or is made pursuant to a similar arrangement specified in regulations.”

Pub. L. 100–647, §6052(a)(1), amended last sentence generally. Prior to amendment, last sentence read as follows: “For purposes of this subparagraph, students who normally work less than 20 hours per week may (subject to the conditions applicable under section 410(b)(4)) be excluded.”

1986—Subsec. (a)(1). Pub. L. 99–514, §1122(d)(1), substituted “Distributee taxable under section 72” for “General rule” in heading and amended par. (1) generally. Prior to amendment, par. (1) read as follows: “Except as provided in paragraph (2), if an annuity contract is purchased by an employer for an employee under a plan which meets the requirements of section 404(a)(2) (whether or not the employer deducts the amounts paid for the contract under such section), the employee shall include in his gross income the amounts received under such contract for the year received as provided in section 72 (relating to annuities).”

Subsec. (a)(2). Pub. L. 99–514, §1122(b)(1)(B), struck out par. (2) which read as follows:

“(A) General rule

“If—

“(i) an annuity contract is purchased by an employer for an employee under a plan described in paragraph (1);

“(ii) such plan requires that refunds of contributions with respect to annuity contracts purchased under such plan be used to reduce subsequent premiums on the contracts under the plan; and

“(iii) a lump sum distribution (as defined in section 402(e)(4)(A)) is paid to the recipient,

so much of the total taxable amount (as defined in section 402(e)(4)(D)) of such distribution as is equal to the product of such total taxable amount multiplied by the fraction described in section 402(a)(2) shall be treated as a gain from the sale or exchange of a capital asset held for more than 6 months. For purposes of this paragraph, in the case of an individual who is an employee without regard to section 401(c)(1), determination of whether or not any distribution is a lump sum distribution shall be made without regard to the requirement that an election be made under subsection (e)(4)(B) of section 402, but no distribution to any taxpayer other than an individual, estate, or trust may be treated as a lump sum distribution under this paragraph.

“(B) Cross reference

“For imposition of separate tax on ordinary income portion of lump sum distribution, see section 402(e).”

Subsec. (a)(4)(B). Pub. L. 99–514, §1852(a)(5)(B)(i), substituted “through (G)” for “through (F)”.

Subsec. (b)(1). Pub. L. 99–514, §1122(d)(2), amended second sentence generally. Prior to amendment, second sentence read as follows: “The employee shall include in his gross income the amounts received under such contract for the year received as provided in section 72 (relating to annuities)”.

Subsec. (b)(1)(D). Pub. L. 99–514, §1120(a), added subpar. (D).

Subsec. (b)(7)(A)(ii). Pub. L. 99–514, §1123(c)(2), inserted “in the case of contributions made pursuant to a salary reduction agreement (within the meaning of section 3121(a)(1)(D)),” after “section 72(m)(7)), or”.

Subsec. (b)(7)(D). Pub. L. 99–514, §1852(a)(3)(B), struck out subpar. (D) “Distribution requirements” which read as follows: “For purposes of determining when the interest of an employee in a custodial account must be distributed, such account shall be treated in the same manner as an annuity contract.”

Subsec. (b)(8)(C). Pub. L. 99–514, §1852(b)(10), inserted “and” before “(F)(i)”.

Subsec. (b)(8)(D). Pub. L. 99–514, §1852(a)(5)(B)(ii), added subpar. (D).

Subsec. (b)(10). Pub. L. 99–514, §1120(b), added par. (10) relating to nondiscrimination requirements.

Pub. L. 99–514, §1852(a)(3)(A), added par. (10) relating to distribution requirements.

Subsec. (b)(11). Pub. L. 99–514, §1123(c)(1), added par. (11).

Subsec. (c). Pub. L. 99–514, §1122(d)(3), amended last sentence generally. Prior to amendment, last sentence read as follows: “The amount actually paid or made available to any beneficiary under such contract shall be taxable to him in the year in which so paid or made available under section 72 (relating to annuities).”

1984—Subsec. (a)(2)(A). Pub. L. 98–369, §1001(b)(4), substituted “6 months” for “1 year”, applicable to property acquired after June 22, 1984, and before Jan. 1, 1988. See Effective Date of 1984 Amendment note below.

Subsec. (a)(4)(A)(i). Pub. L. 98–369, §522(a)(2), substituted “any portion of the balance to the credit of an employee in an employee annuity described in paragraph (1) is paid to him,” for “the balance to the credit of an employee in an employee annuity described in paragraph (1) is paid to him in a qualifying rollover distribution.”

Subsec. (a)(4)(B). Pub. L. 98–369, §522(d)(9), substituted “(B) through (F)” for “(B) through (E)”.

Subsec. (b)(1). Pub. L. 98–369, §491(d)(12), struck out “or 409(b)(3)(C)” after “408(d)(3)(A)(iii)”.

Subsec. (b)(7)(D). Pub. L. 98–369, §521(c), added subpar. (D).

Subsec. (b)(8)(A)(i). Pub. L. 98–369, §522(a)(3), substituted “any portion of the balance to the credit of an employee in an annuity contract described in paragraph (1) is paid to him” for “the balance to the credit of an employee is paid to him in a qualifying distribution”.

Subsec. (b)(8)(B). Pub. L. 98–369, §522(d)(10), substituted provisions relating to special rules for partial distributions for provisions relating to definition of qualifying distributions.

Subsec. (b)(8)(C). Pub. L. 98–369, §522(d)(11), substituted “(F)(i)” for “(D)(v), and (E)(i)”.

1983—Subsec. (b)(3). Pub. L. 98–21 substituted “section 911” for “sections 105(d) and 911”.

Subsec. (b)(8)(C). Pub. L. 97–448 substituted “subparagraphs (B), (C), (D)(v), and (E)(i) of section 402(a)(5)” for “subparagraphs (B), (C), and (E)(i) of section 402(a)(5)”.

1982—Subsec. (b)(2)(B). Pub. L. 97–248, §251(a)(1), (c)(3), substituted “home health service agencies, and certain churches, etc.” for “and home health service agencies”, and “(under section 415 without regard to section 415(c)(8))” for “(under section 415)”.

Subsec. (b)(2)(C), (D). Pub. L. 97–248, §251(a)(2), added subpars. (C) and (D).

Subsec. (b)(9). Pub. L. 97–248, §251(b), added par. (9).

1981—Subsec. (b)(8)(B)(i). Pub. L. 97–34 inserted “, or 1 or more distributions of accumulated deductible employee contributions (within the meaning of section 72(o)(5))” after “subsection (a)”.

1980—Subsec. (b). Pub. L. 96–222 substituted in par. (1) “409(b)(3)(C)” for “409(d)(3)(C)”, and in par. (7)(A) “which satisfies” for “which satisfied”.

1978—Subsec. (a)(4). Pub. L. 95–600, §157(g)(2), in subpar. (B) substituted “paragraphs (6) and (7)” for “paragraph (6)”.

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

Subsec. (a)(5). Pub. L. 95–458 struck out par. (5) which related to special rules concerning time of termination of a profit-sharing plan and the treatment of the sale of a corporate subsidiary or assets as payment or distribution on account of termination of a plan of which an annuity trust was a part.

Subsec. (b)(1). Pub. L. 95–600, §156(b), inserted provision relating to application of rules of this subsection to amounts contributed by an employer for a taxable year.

Subsec. (b)(7)(A). Pub. L. 95–600, §154(a), struck out “the amounts are paid to provide a retirement benefit for that employee and are to be invested in regulated investment company stock to be held in that custodial account” after “contract for his employee if”, and added cls. (i) and (ii).

Subsec. (b)(8). Pub. L. 95–600, §156(a), added par. (8).

1976—Subsec. (a)(2)(A). Pub. L. 94–455, §1402(b)(2), provided that “9 months” would be changed to “1 year”.

Pub. L. 94–455, §1402(b) (1)(D), provided that “6 months” would be changed to “9 months” for taxable years beginning in 1977.

Subsec. (a)(4). Pub. L. 94–455, §1901(a)(58), reenacted provisions following subpar. (C) without substantive change.

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

Subsec. (a)(4)(A). Pub. L. 94–267, §1(b)(1), restructured provisions by adding cl. (i) and designating existing provision as cl. (ii).

Subsec. (a)(5). Pub. L. 94–455, §1906(b)(13)(A), struck out “or his delegate” after “Secretary” wherever appearing.

Pub. L. 94–267, §1(b)(3), added par. (5).

Subsec. (b)(1)(A)(ii). Pub. L. 94–455, §1901(b)(8)(A), substituted “educational organization described in section 170(b)(1)(A)(ii)” for “educational institution (as defined in section 151(e)(4))”.

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

Subsec. (b)(7)(C). Pub. L. 94–455, §1504(a), struck out “, and which issues only redeemable stock” after “regulated investment company within the meaning of section 851(a)”.

1974—Subsec. (a)(2). Pub. L. 93–406, §2005(b)(2), substituted “a lump sum distribution (as defined in section 4002(e)(4)(A)) is paid to the recipient” for “the total amounts payable by reason of an employee's death or other separation from the service, or by reason of the death of an employee after the employee's separation from the service, are paid to the payee within one taxable year of the payee” as cl. (iii) of subpar. (A), substituted “so much of the total taxable amount (as defined in section 402(e)(4)(D)) of such distribution as is equal to the product of such total taxable amount multiplied by the fraction described in section 402(a)(2) shall be treated as a gain from the sale or exchange of a capital asset held for more than 6 months. For purposes of this paragraph, in the case of an individual who is an employee without regard to section 401(c)(1), determination of whether or not any distribution is a lump sum distribution shall be made without regard to the requirement that an election be made under subsection (e)(4)(B) of section 402, but no distribution to any taxpayer other than an individual, estate, or trust may be treated as a lump sum distribution under this paragraph” for “then the amount of such payments, to the extent exceeding the amount contributed by the employee (determined by applying section 72(f)), which employee contributions shall be reduced by any amounts theretofore paid to him which were not includible in gross income, shall be considered a gain from the sale or exchange of a capital asset held for more than 6 months. This subparagraph shall not apply to amounts paid to any payee to the extent such amounts are attributable to contributions made on behalf of the employee while he was an employee within the meaning of section 401(c)(1)” following cl. (iii) of subpar. (A), substituted provisions setting out a cross reference to section 402(e) for provisions defining “total amounts” as subpar. (B), and struck out subpar. (C) setting out limitations on capital gains treatment.

Subsec. (a)(4). Pub. L. 93–406, §2002(g)(6), added par. (4).

Subsec. (b)(2). Pub. L. 93–406, §2004(c)(4), designated existing provisions as subpar. (A) and added subpar. (B).

Subsec. (b)(7). Pub. L. 93–406, §1022(e), added par. (7).

1969—Subsec. (a)(2)(C). Pub. L. 91–172, §515(a)(2), added subpar. (C).

Subsec. (c). Pub. L. 91–172, §321(b)(2), consolidated provisions of subsec. (c) providing for taxability of beneficiary under a nonqualified annuity, the employees gross income to include amount contributed by employer for annuity contract in the year in which amount is contributed, the amount to be included as provided in section 72 of this title and of subsec. (d) providing for taxability of beneficiary under certain forfeitable contracts purchased by exempt organizations, including farmers’ cooperatives, the gross income to include amount contributed by employer after Dec. 31, 1957, in the year of change from forfeitable to nonforfeitable rights, the new provisions including premiums paid by an employer in accordance with section 83, except that value of the contract shall be substituted for fair market value of the property for purposes of applying such section 83, such provision not to be applicable to that portion of premiums paid which is excluded from gross income under subsec. (b) of this section.

Subsec. (d). Pub. L. 91–172, §321(b)(2), struck out subsec. (d) providing for taxability of beneficiary under certain forfeitable contracts purchased by exempt organizations, including farmers’ cooperatives, gross income of the employee to include (amount contributed by employer after Dec. 31, 1957), in year of change from forfeitable to nonforfeitable rights. See subsec. (c) of this section.

1964—Subsecs. (a)(1), (b)(1), (c). Pub. L. 88–272, §232(e)(4)–(6), struck out “except that section 72(e)(3) shall not apply” after “(relating to annuities)”.

1962—Subsec. (a)(2)(A). Pub. L. 87–792, §4(d)(1), (2), substituted “described in paragraph (1)” for “which meets the requirements of section 401(a)(3), (4), (5), and (6)” in cl. (i), and inserted sentence at end thereof providing that this subparagraph shall not apply to amounts paid to any payee to the extent such amounts are attributable to contributions made on behalf of the employee while he was an employee within the meaning of section 401(c)(1).

Subsec. (a)(3). Pub. L. 87–792, §4(d)(3), added par. (3).

1961—Subsec. (b). Pub. L. 87–370, §3(a)(3), inserted “or public school” in heading.

Subsec. (b)(1)(A). Pub. L. 87–370, §3(a)(1), included annuity contracts purchased for an employee, other than one described in clause (i) of this subpar., who performs services for an educational institution, as defined in section 151(e)(4) of this title, by an employer which is a State, a political subdivision of a State, or an agency or instrumentality of either.

Subsec. (b)(3). Pub. L. 87–370, §(3)(a)(2), substituted “the employer described in paragraph (1)(A)” for “the employer described in section 501(c)(3) and exempt from tax under section 501(a)”.

1958—Subsec. (a)(1). Pub. L. 85–866, §23(b), substituted “which meets the requirements of section 404(a)(2) (whether or not the employer deducts the amounts paid for the contract under such section),” for “with respect to which the employer's contribution is deductible under section 404(a)(2), or if an annuity contract is purchased for an employee by an employer described in section 501(c)(3) which is exempt from tax under section 501(a),”.

Subsecs. (b) to (d). Pub. L. 85–866, §23(a), added subsec. (b), redesignated former subsec. (b) as (c), and added subsec. (d).

Effective Date of 1992 Amendment

Amendment by section 521(b)(12), (13) of Pub. L. 102–318 applicable to distributions after Dec. 31, 1992, see section 521(e) of Pub. L. 102–318, set out as a note under section 402 of this title.

Amendment by section 522(a)(3), (c)(2), (3) of Pub. L. 102–318 applicable, except as otherwise provided, to distributions after Dec. 31, 1992, see section 522(d) of Pub. L. 102–318, set out as a note under section 401 of this title.

Effective Date of 1990 Amendment

Amendment by Pub. L. 101–508 effective, except as otherwise provided, as if included in the provision of the Revenue Reconciliation Act of 1989, Pub. L. 101–239, title VII, to which such amendment relates, see section 11701(n) of Pub. L. 101–508, set out as a note under section 42 of this title.

Effective Date of 1988 Amendment

Amendment by section 1011(c)(7)(B) of Pub. L. 100–647 applicable to plan years beginning after Dec. 31, 1987, with exception in case of a plan described in section 1105(c)(2) of Pub. L. 99–514, see section 1011(c)(7)(E) of Pub. L. 100–647, set out as a note under section 401 of this title.

Amendment by section 1011(c)(12), (m)(1), (2) of Pub. L. 100–647 effective, except as otherwise provided, as if included in the provision of the Tax Reform Act of 1986, Pub. L. 99–514, to which such amendment relates, see section 1019(a) of Pub. L. 100–647, set out as a note under section 1 of this title.

Section 6052(a)(2) of Pub. L. 100–647 provided that: “The amendment made by paragraph (1) [amending this section] shall take effect as if included in the amendment made by section 1120(b) of the Reform Act [Pub. L. 99–514].”

Effective Date of 1986 Amendment

Section 1120(c) of Pub. L. 99–514, as amended by Pub. L. 100–647, title I, §1011(m)(3), Nov. 10, 1988, 102 Stat. 3471, provided that:

“(1) In general.—Except as provided in paragraph (2), the amendments made by this section [amending this section] shall apply to years beginning after December 31, 1988.

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

“(A) January 1, 1991, or

“(B) the later of—

“(i) January 1, 1989, or

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

Amendment by section 1122(b)(1)(B), (d) of Pub. L. 99–514 applicable, except as otherwise provided, to amounts distributed after Dec. 31, 1986, in taxable years ending after such date, see section 1122(h) of Pub. L. 99–514, set out as a note under section 402 of this title.

Amendment by section 1123(c) of Pub. L. 99–514 applicable to years beginning after Dec. 31, 1988, but only with respect to distributions from contracts described in subsec. (b) of this section which are attributable to assets other than assets held as of the close of the last year beginning before Jan. 1, 1989, with certain exceptions and transition rule, see section 1123(e) of Pub. L. 99–514, as amended, set out as a note under section 72 of this title.

Section 1852(a)(3)(C) of Pub. L. 99–514 provided that: “The amendments made by this paragraph [amending this section] shall apply to benefits accruing after December 31, 1986, in taxable years ending after such date.”

Amendment by section 1852(a)(5)(B), (b)(10) 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.

Effective Date of 1984 Amendment

Amendment by section 491(d)(12) 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.

Amendment by section 521(c) of Pub. L. 98–369 applicable to years beginning after Dec. 31, 1984, see section 521(e) of Pub. L. 98–369, set out as a note under section 401 of this title.

Amendment by section 522 of Pub. L. 98–369 applicable to distributions made after July 18, 1984, in taxable years ending after that date, see section 522(e) of Pub. L. 98–369, set out as a note under section 402 of this title.

Amendment by section 1001(b)(4) of Pub. L. 98–369 applicable to property acquired after June 22, 1984, and before Jan. 1, 1988, see section 1001(e) of Pub. L. 98–369, set out as a note under section 166 of this title.

Effective Date of 1983 Amendments

Amendment by Pub. L. 98–21 applicable to taxable years beginning after Dec. 31, 1983, except that if an individual's annuity starting date was deferred under section 105(d)(6) of this title as in effect on the day before Apr. 20, 1983, such deferral shall end on the first day of such individual's first taxable year beginning after Dec. 31, 1983, see section 122(d) of Pub. L. 98–21, set out as a note under section 22 of this title.

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

Effective Date of 1982 Amendment

Section 251(e) of Pub. L. 97–248, as amended by Pub. L. 99–514, §2, Oct. 22, 1986, 100 Stat. 2095, provided that:

“(1) In general.—Except as provided in this subsection, the amendments made by this section [amending this section and section 415 of this title, and enacting a provision set out as a note below] shall apply to taxable years beginning after December 31, 1981.

“(2) Retirement income accounts.—The amendments made by subsection (b) [amending this section] shall apply to taxable years beginning after December 31, 1974.

“(3) Section 415 amendments.—The amendments made by subsection (c) [amending section 415 of this title] shall apply to years beginning after December 31, 1981.

“(4) Correction period.—The amendment made by subsection (d) [enacting provisions set out below] shall take effect on July 1, 1982.

“(5) Special rule for existing defined benefit arrangements.—Any defined benefit arrangement which is established by a church or a convention or association of churches (including an organization described in section 414(e)(3)(B)(ii) of the Internal Revenue Code of 1986 [formerly I.R.C. 1954]) and which is in effect on the date of the enactment of this Act [Sept. 3, 1982] shall not be treated as failing to meet the requirements of section 403(b)(2) of such Code merely because it is a defined benefit arrangement.”

Effective Date of 1981 Amendment

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

Effective Date of 1980 Amendment

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

Effective Date of 1978 Amendments

Section 154(b) of Pub. L. 95–600 provided that: “The amendment made by this section [amending this section] shall apply to taxable years beginning after December 31, 1978.”

Section 156(d) of Pub. L. 95–600, as amended by Pub. L. 96–222, title I, §101(a)(13)(A), Apr. 1, 1980, 94 Stat. 204, provided that: “The amendments made by this section [amending this section and sections 219, 220, 408, 409, 2039, and 4973] shall apply to distributions or transfers made after December 31, 1977, in taxable years beginning after such date.”

Amendment by section 157(g)(2) of Pub. L. 95–600 applicable to lump-sum distributions completed after Dec. 31, 1978, in taxable years ending after such date, see section 157(g)(4) of Pub. L. 95–600, set out as a note under section 402 of this title.

Amendment by Pub. L. 95–458 applicable with respect to taxable years beginning after Dec. 31, 1974, see section 4(d) of Pub. L. 95–458, set out as a note under section 402 of this title.

Effective Date of 1976 Amendments

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

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

Section 1504(b) of Pub. L. 94–455 provided that: “The amendment made by this section [amending this section] shall apply to taxable years beginning after December 31, 1975.”

Amendment by section 1901(a)(58), (b)(8)(A) 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.

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

Effective Date of 1974 Amendment

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

Amendment by section 2002(g)(6) of Pub. L. 93–406 applicable on and after Sept. 2, 1974, with respect to contributions to an employees’ trust described in section 401(a) which is exempt from tax under section 501(a) or an annuity plan described in section 403(a), see section 2002(i)(3) of Pub. L. 93–406, set out as a note under section 402 of this title.

Amendment by section 2004(c)(4) of Pub. L. 93–406 applicable to years beginning after Dec. 31, 1975, see section 2004(d) of Pub. L. 93–406, set out as an Effective Date; Transition Provisions note under section 415 of this title.

Amendment by section 2005(b)(2) of Pub. L. 93–406 applicable only with respect to distributions or payments made after Dec. 31, 1973, in taxable years beginning after Dec. 31, 1973, see section 2005(d) of Pub. L. 93–406, set out as a note under section 402 of this title.

Effective Date of 1969 Amendment

Amendment by section 321(b)(2) of Pub. L. 91–172 applicable with respect to contributions made and premiums paid after Aug. 1, 1969, see section 321(d) of Pub. L. 91–172, set out as an Effective Date note under section 83 of this title.

Amendment by section 515(a)(2) of Pub. L. 91–172 applicable to taxable years ending after Dec. 31, 1969, see section 515(d) of Pub. L. 91–172, set out as a note under section 402 of this title.

Effective Date of 1964 Amendment

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

Effective Date of 1962 Amendment

Amendment by Pub. L. 87–792 applicable to taxable years beginning after Dec. 31, 1962, see section 8 of Pub. L. 87–792, set out as a note under section 22 of this title.

Effective Date of 1961 Amendment

Section 3(b) of Pub. L. 87–370 provided that: “The amendments made by subsection (a) [amending this section] shall apply with respect to taxable years beginning after December 31, 1957.”

Effective Dates of 1958 Amendment

Section 23(g) of Pub. L. 85–866 provided that: “The amendments made by subsections (a), (b), (c), and (d) [amending this section and section 101 of this title] shall apply with respect to taxable years beginning after December 31, 1957. The amendments made by subsection (e) [amending section 2039 of this title] shall apply with respect to estates of decedents dying after December 31, 1957. The amendments made by subsection (f) [amending section 2517 of this title] shall apply with respect to calendar years after 1957.”

Regulations

Secretary of the Treasury or his delegate to issue before Feb. 1, 1988, final regulations to carry out amendments made by section 1120 of Pub. L. 99–514, see section 1141 of Pub. L. 99–514, set out as a note under section 401 of this title.

Sampling To Determine Whether Plan Meets Subsection (b)(12) Requirements

Section 6052(b) of Pub. L. 100–647 provided that: “In the case of plan years beginning in 1989, 1990, or 1991, determinations as to whether a plan meets the requirements of section 403(b)(12) of the 1986 Code may be made on the basis of a statistically valid random sample. The preceding sentence shall apply only if—

“(1) the sampling is conducted by an independent person in a manner not inconsistent with regulations prescribed by the Secretary, and

“(2) the statistical method and sample size result in a 95 percent probability that the results will have a margin of error not greater than 3 percent.”

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.

Correction Period for Church Plans

Section 251(d) of Pub. L. 97–248, as amended by Pub. L. 99–514, §2, Oct. 22, 1986, 100 Stat. 2095, provided that: “A church plan (within the meaning of section 414(e) of the Internal Revenue Code of 1986 [formerly I.R.C. 1954]) shall not be treated as not meeting the requirements of section 401 or 403 of such Code if—

“(1) by reason of any change in any law, regulation, ruling, or otherwise such plan is required to be amended to meet such requirements, and

“(2) such plan is so amended at the next earliest church convention or such other time as the Secretary of the Treasury or his delegate may prescribe.”

Transitional Rule for Making Section 403(b)(8) Rollover in the Case of Payments During 1978

Section 101(a)(13)(B) of Pub. L. 96–222, as amended by Pub. L. 99–514, §2, Oct. 22, 1986, 100 Stat. 2095, provided that: “In the case of any payment made during 1978 in a qualifying distribution described in section 403(b)(8) of the Internal Revenue Code of 1986 [formerly I.R.C. 1954], the applicable period specified in section 402(a)(5)(C) of such Code shall not expire before the close of December 31, 1980.”

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

Applicable period specified in section 402(a)(5)(C) of this title shall not expire before close of Dec. 31, 1980 in case of any payment described in subsec. (a)(4)(A) of this section or section 402(a)(5)(A) of this title, see section 157(h)(3)(B) of Pub. L. 95–600, set out as a note under section 402 of this title.

Cross References

Limitation on retirement income inapplicable to any amount excluded under this section, see section 22 of this title.

I.R.C. § 403 — Taxation of employee annuities · USC 1994 ed., current through 1995-01-04 · https://pensionresource.website/EAMain?content=EAMain.Law&id=irc-403&asof=1996-06-11 · printed Oct 16, 2026
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  • Rev. Proc. 2017-4 Jan 3, 2017 — This procedure contains consolidated and revised procedures for determination letters and letter rulings issued by the Commissioner, Tax Exempt and Government … (a)(b)(b)(7)(b)(9)(c)(2)
  • Rev. Proc. 2016-51 Oct 17, 2016 — This revenue procedure updates the comprehensive system of correction programs for sponsors of retirement plans that are intended to satisfy the requirements o… (a)(b)(b)(1)(E)(b)(10)(b)(11)(b)(12)
  • Rev. Proc. 2016-6 Jan 4, 2016 — Revised procedures are provided for issuing determination letters on the qualified status of employee plans under sections 401(a), 403(a), 409 and 4975 of the … (a)(b)(b)(7)(b)(9)(c)(2)
  • Rev. Proc. 2015-27 Apr 20, 2015 — This revenue procedure contains modifications to Revenue Procedure 2013–12, 2013–4 I.R.B. 313. The modifications reflected in this revenue procedure include mi… (a)(b)
  • Rev. Proc. 2015-28 Apr 20, 2015 — This revenue procedure contains modifications to Revenue Procedure 2013–12, 2013–4 I.R.B. 313. The modifications reflected in this revenue procedure include ne… (a)(b)
  • Rev. Proc. 2015-22 Mar 16, 2015 — This revenue procedure contains a modification to Revenue Procedure 2013–22, 2013–18 I.R.B. 985, as modified by Revenue Procedure 2014–28, 2014–16 I.R.B. 944, … (a)(b)
  • Rev. Proc. 2015-6 Jan 2, 2015 — Revised procedures are provided for issuing determination letters on the qualified status of employee plans under sections 401(a), 403(a), 409 and 4975 of the … (a)(b)(b)(7)(b)(9)(c)(2)
  • Rev. Proc. 2014-28 Apr 14, 2014 — This revenue procedure modifies Rev. Proc. 2013–22, 2013–18 I.R.B. 985, which sets forth the procedures of the Internal Revenue Service (Service) for issuing o… (b)
  • 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… (a)(b)(b)(7)
  • Rev. Proc. 2014-6 Jan 2, 2014 — Employee plans determination letters. Revised procedures are provided for issuing determination letters on the qualified status of employee plans under section… (a)(b)(b)(7)(b)(9)(c)(2)
  • Rev. Proc. 2014-8 Jan 2, 2014 — User fees for employee plans and exempt organizations. Current guidance for complying with the user fee program of the Service as it pertains to requests for l… (a)(b)
  • 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… (a)(a)(2)(i)(a)(2)(ii)(a)(5)(b)(b)(1)(A)
    Superseded by Rev. Proc. 2021-37
  • Rev. Proc. 2013-12 Jan 22, 2013 — This procedure updates the comprehensive system of correction programs for sponsors of retirement plans that are intended to satisfy the requirements of sectio… (a)(b)
  • Rev. Proc. 2013-6 Jan 2, 2013 — Employee plans determination letters. Revised procedures are provided for issuing determination letters on the qualified status of employee plans under section… (a)(b)(7)(b)(9)(c)(2)
  • Rev. Proc. 2012-6Superseded Jan 3, 2012 — Employee plans determination letters. Revised procedures are provided for issuing determination letters on the qualified status of employee plans under section… (a)(b)(7)(b)(9)(c)(2)
    Superseded by Rev. Proc. 2013-6
  • Rev. Proc. 2011-49Modified Oct 31, 2011 — This procedure sets forth the procedures of the Service for issuing opinion and advisory letters regarding the acceptability under sections 401 and 403(a) of t… (a)(b)
    Modified by Rev. Proc. 2013-6; Modified by Ann. 2013-37; Modified by Rev. Proc. 2012-6; Modified by Ann. 2012-3
  • Rev. Proc. 2011-6Superseded Jan 3, 2011 — Employee plans determination letters. Revised procedures are provided for issuing determination letters on the qualified status of employee plans under section… (a)(b)(7)(b)(9)(c)(2)
    Superseded by Rev. Proc. 2012-6
  • Rev. Proc. 2010-6Superseded Jan 4, 2010 — Employee plans determination letters. Revised procedures are provided for issuing determination letters on the qualified status of employee plans under section… (a)(c)(2)
    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… (a)(c)(2)
    Superseded by Rev. Proc. 2010-6
  • Rev. Proc. 2008-50 Sep 2, 2008 — This procedure updates the comprehensive system of correction programs for sponsors of retirement plans that are intended to satisfy the requirements of sectio… (a)(b)(b)(1)(b)(1)(E)(b)(10)(b)(11)
  • Rev. Proc. 2008-6Superseded Jan 7, 2008 — Employee plans determination letters. Revised procedures are provided for issuing determination letters on the qualified status of employee plans under section… (a)(c)(2)
    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 … (a)(b)(b)(1)(b)(2)(b)(2)(i)(C)(b)(3)
  • Rev. Proc. 2007-49 Jul 23, 2007 — Administrative programs; correction programs. This procedure updates the Service’s correction programs for retirement plans within the jurisdiction of the Comm… (a)
  • Rev. Proc. 2007-6Superseded Jan 2, 2007 — Employee plans determination letters. Revised procedures are provided for issuing determination letters on the qualified status of employee plans under section… (a)(c)(2)
    Superseded by Rev. Proc. 2008-6
  • Rev. Proc. 2006-27Superseded May 30, 2006 — Administrative programs; correction programs. This procedure updates and expands upon the Service’s comprehensive Employee Plans Compliance Resolution System (… (a)(b)(b)(1)(E)(b)(10)(b)(11)(b)(12)
    Superseded by Rev. Proc. 2008-50
  • Rev. Proc. 2006-6Superseded Jan 3, 2006 — Employee plans determination letters. Revised procedures are provided for issuing determination letters on the qualified status of employee plans under section… (a)(c)(2)
    Superseded by Rev. Proc. 2007-6
  • Rev. Proc. 2005-6Superseded Jan 3, 2005 — Employee plans determination letters. Revised procedures are provided for issuing determination letters on the qualified status of employee plans under section… (a)(c)(2)
    Superseded by Rev. Proc. 2006-6
  • Rev. Proc. 2004-6Superseded Jan 5, 2004 — Employee plans determination letters. Revised procedures are provided for issuing determination letters on the qualified status of employee plans under section… (a)(c)(2)
    Superseded by Rev. Proc. 2005-6
  • Rev. Proc. 2019-39Superseded — TABLE OF CONTENTS (b)(b)(1)(A)(b)(9)
    Superseded by Rev. Proc. 2023-37; Superseded by Rev. Proc. 2022-40
Notices
  • Notice 2025-60 Dec 22, 2025 — This notice sets forth the 2025 Required Amendments List (2025 RA List). The 2025 RA List applies to individually designed plans qualified under section 401(a)… (b)
  • 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)(b)(1)(A)(ii)
  • 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… (b)(b)(1)(C)(b)(12)(b)(12)(A)(b)(12)(A)(i)(b)(12)(A)(ii)
  • 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 (b)(b)(12)(A)(b)(12)(A)(i)(b)(12)(A)(ii)
  • Notice 2024-2Modified Jan 8, 2024 — Miscellaneous Changes Under the SECURE 2.0 Act of 2022 (a)(a)(4)(b)(b)(1)(A)(ii)(b)(11)(b)(12)
    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 (b)
  • Notice 2023-79 Dec 26, 2023 — This notice sets forth the 2023 Required Amendments List (2023 RA List). The 2023 RA List applies to both individually designed plans qualified under section 4… (b)
  • Notice 2022-62 Dec 5, 2022 — 2022 Required Amendments List for Individually Designed Qualified and Section 403(b) Plans (b)
  • 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… (b)(b)(1)(A)(ii)
  • 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… (b)(b)(1)(A)(ii)
  • Notice 2022-8 Feb 14, 2022 — The notice sets forth the 2022 Cumulative List of Changes in Section 403(b) Requirements for Section 403(b) Pre-approved Plans (2022 Cumulative List). The 2022… (a)(b)(b)(10)(b)(11)(b)(12)(b)(4)(iii)(B)
  • Notice 2020-80 Nov 16, 2020 — Request for Comments Regarding Protection of Annuity and Spousal Rights Under Section 205 of ERISA with Respect to a Terminating § 403(b) Plan Funded Through t… (a)(b)(b)(7)
  • Notice 2014-54 Oct 6, 2014 — This notice provides rules for allocating pretax and after-tax amounts among disbursements that are made to multiple destinations from a qualified plan describ… (b)(b)(1)(b)(8)(B)
  • Notice 2013-74 Dec 23, 2013 — This notice provides guidance under § 402A(c)(4)(E) of the Code relating to the expansion of rollovers from § 401(k) plans, § 403(b) plans and governmental § 4… (b)
  • Notice 2010-84 Dec 20, 2010 — Section 2112 of the Small Business Jobs Act of 2010 (“SBJA”) added section 402A(c)(4) to the Code, effective for distributions made after September 27, 2010, t… (b)(b)(8)
  • Notice 2009-75 Sep 28, 2009 — Rollovers from employer plans to Roth IRAs. This notice describes the federal income tax consequences of rolling over an eligible rollover distribution from a … (a)(b)
  • Notice 2009-9 Feb 2, 2009 — This notice provides guidance to financial institutions on the reporting rules applicable to required minimum distributions (RMDs) for 2009 in light of the ena… (b)
  • Notice 2009-3 Jan 12, 2009 — This notice provides relief during 2009 for sponsors of section 403(b) plans with respect to the requirement to have a written section 403(b) plan in place by … (b)
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… (b)
  • T.D. 9459 Oct 13, 2009 — Final regulations under sections 401(a)(9) and 403(b) of the Code permit a governmental plan to comply with the required minimum distribution rules by using a … (b)
  • T.D. 9142 Aug 23, 2004 — REG-101447-04 Final regulations under section 408(q) of the Code provide requirements relating to deemed IRAs that may be included in qualified employer plans,… (a)(b)(b)(9)(c)
  • T.D. 9130 Jun 28, 2004 — Final regulations concern required minimum distributions under section 401(a)(9) of the Code for defined benefit plans and annuity contracts providing benefits… (a)(b)(b)(10)
  • 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)(b)(12)
Proposed Rules
  • 89 FR 58644Proposed Jul 19, 2024 — Required Minimum Distributions+ Comments due Sep 17, 2024 (b)(b)(10)
  • 87 FR 30845Proposed May 20, 2022 — Required Minimum Distributions; Correction Comments due May 25, 2022 (b)
  • 87 FR 15907Proposed Mar 21, 2022 — Required Minimum Distributions; Correction Comments due May 25, 2022 (b)
  • 87 FR 10504Proposed Feb 24, 2022 — Required Minimum Distributions Comments due May 25, 2022 (a)(a)(1)(a)(4)(B)(a)(5)(b)(b)(10)
  • 84 FR 60812Proposed Nov 8, 2019 — Updated Life Expectancy and Distribution Period Tables Used for Purposes of Determining Minimum Required Distributions Comments due Jan 7, 2020 (a)(a)(1)(b)(b)(10)
  • 79 FR 56310Proposed Sep 19, 2014 — Removal of Allocation Rule for Disbursements From Designated Roth Accounts to Multiple Destinations (b)(b)(1)(b)(8)(B)
  • 77 FR 5443Proposed Feb 3, 2012 — Longevity Annuity Contracts Comments due May 3, 2012 (a)(b)(b)(10)(e)(e)(1)(e)(2)
  • REG-115699-09Proposed Jun 1, 2009 — Proposed regulations under section 401 of the Code contain proposed amendments to the regulations relating to certain cash or deferred arrangements and matchin… (b)(b)(1)(D)(b)(12)(A)(i)
  • 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… (b)(e)(1)(e)(2)
  • REG-146459-05Proposed Feb 21, 2006 — Proposed regulations under sections 402A, 408A, and 402(g) of the Code set forth the tax treatment of designated Roth contributions (and related earnings) that… (a)(b)(b)(1)(b)(12)(b)(12)(A)(ii)(b)(8)
  • 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)(11)(a)(4)(b)(b)(1)(b)(13)
  • REG-149752-03Proposed Apr 5, 2004 — Proposed regulations under section 410(b) of the Code allow employees of a tax-exempt organization who are eligible to make salary reduction contributions to a… (b)
Final Rules
Revenue Rulings
  • Rev. Rul. 2020-23 Nov 16, 2020 — Under the situations in the revenue ruling, the plan is terminated in accordance with the rules of § 1.403(b)-10(a). Distribution of an individual custodial ac… (a)(b)(b)(7)
  • Rev. Rul. 2011-7 Mar 7, 2011 — Section 403(b) plan termination. Final regulations under section 403(b) of the Code were published in 2007. Under the regulations a section 403(b) plan is perm… (b)
  • Rev. Rul. 2011-1Modified Jan 10, 2011 — This ruling modifies the rules for group trusts described in Rev. Rul. 81-100, 1981-1 C.B. 326, as clarified and modified by Rev. Rul. 2004-67, 2004-2 C.B. 28.… (b)(7)(b)(9)
    Modified by Notice 2012-6
  • Rev. Rul. 2009-18 Jul 6, 2009 — Tax-sheltered annuity contracts. This ruling notes that a number of guidance documents had become outdated due to numerous intervening statutory revisions enac… (b)
Delegation Orders
Also cited in 134 other documents
IRS / Treasury
Notices
  • Notice 2026-48 Aug 24, 2026 — Notice of Intent to Issue Regulations with Respect to Saver’s Match Contributions (a)(a)(1)(a)(4)(b)(b)(1)(b)(7)(A)(i)(V)
  • Notice 2026-49 Aug 24, 2026 — Guidance on Section 324 of the SECURE 2.0 Act with Respect to Rollovers (a)(b)
  • Notice 2026-33 Jun 8, 2026 — This notice provides guidance with respect to section 334 of Division T of the Consolidated Appropriations Act, 2023, Pub. L. 117-328, 136 Stat. 3559 (2022), k… (a)(a)(6)(b)(b)(11)(b)(11)(E)(b)(7)(A)(i)
  • Notice 2026-34 Jun 1, 2026 — 2026 Cumulative List of Changes in Plan Qualification Requirements for Defined Benefit Qualified Pre-approved Plans (b)
  • 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)
  • Notice 2026-13 Feb 2, 2026 — Safe Harbor Explanations – Eligible Rollover Distributions (a)(a)(4)(B)(a)(6)(b)(b)(10)(b)(11)(E)
  • 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… (b)(16)(B)(b)(16)(D)(i)(II)
  • Notice 2024-77 Nov 4, 2024 — Guidance Under Sections 414(aa) and 402(c)(12) of the Internal Revenue Code with Respect to Inadvertent Benefit Overpayments (a)(b)
  • Notice 2024-65 Sep 23, 2024 — Request for Comments Regarding Implementation of Saver’s Match Contributions (b)(b)(7)(A)(i)(V)
  • Notice 2024-55 Jul 8, 2024 — Certain Exceptions to the 10 Percent Additional Tax Under Code Section 72(t) (a)(a)(4)(b)(b)(11)(b)(7)(A)(i)(b)(8)
  • 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 (b)(11)(b)(7)(A)(i)
  • 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… (b)(b)(1)(E)
  • Notice 2023-54 Jul 31, 2023 — The notice provides transition relief in connection with the change to the required beginning date of required minimum distributions (RMDs) from IRAs and emplo… (a)(a)(4)(b)(b)(10)
  • 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… (b)(b)(10)
  • Notice 2022-6 Jan 31, 2022 — Determination of Substantially Equal Periodic Payments (a)(b)
  • Notice 2020-86Modified Dec 28, 2020 — Guidance on Sections 102 and 103 of the SECURE Act With Respect to Safe Harbor Plans (b)(b)(12)
    Modified by Notice 2022-33
  • Notice 2020-62Superseded Aug 24, 2020 — Safe Harbor Explanations – Eligible Rollover Distributions (a)(a)(4)(B)(b)(b)(8)(B)
    Superseded by Notice 2026-13
  • Notice 2020-51 Jul 13, 2020 — This notice provides guidance relating to the waiver in 2020 of required minimum distributions (RMDs) from certain retirement plans and IRAs due to the amendme… (a)(a)(4)(B)(b)(b)(8)(B)
  • Notice 2020-50 Jul 6, 2020 — This notice provides guidance relating to the application of section 2202 of the CARES Act for qualified individuals and eligible retirement plans. Under secti… (a)(a)(4)(b)(b)(1)(b)(10)(b)(11)
  • Notice 2020-35 Jun 15, 2020 — Notice 2020-35 postpones deadlines for certain specified time-sensitive actions with respect to certain employment taxes, employee benefit plans, exempt organi… (a)(b)
  • Notice 2018-74Modified Oct 1, 2018 — Notice 2018–74 modifies the two safe harbor explanations in Notice 2014–74, 2014–50 I.R.B. 937, that may be used to satisfy the requirement under § 402(f) of t… (a)(a)(4)(B)(b)(b)(8)(B)
    Modified by Notice 2020-62
  • 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… (b)(b)(12)
  • Notice 2015-84 Dec 28, 2015 — The Notice provides a list of changes in plan qualification requirements to be used by plan sponsors submitting determination letter applications for plans dur… (b)(7)(b)(9)
  • 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… (b)
  • 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… (b)(7)(b)(9)
  • Notice 2014-74 Dec 8, 2014 — This notice amends the two safe harbor explanations in Notice 2009–68, 2009–2 C.B. 423, that can be used to satisfy the requirement under § 402(f) of the Inter… (a)(a)(4)(B)(b)(b)(8)(B)
  • Notice 2014-37 Jun 9, 2014 — This notice provides guidance on an amendment to reflect the outcome of United States v. Windsor, 570 U.S. ___, 133 S. Ct. 2675 (2013) that is adopted after th… (b)
  • 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… (b)(b)(7)(b)(9)
  • 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… (b)(b)(7)(b)(9)
  • 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… (a)
    Modified by Notice 2012-70
  • 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… (b)(b)(7)(b)(9)
  • 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… (b)
  • Notice 2011-85 Oct 31, 2011 — This notice announces that the Treasury Department and the Service intend to amend the final regulations under section 411(b)(5) of the Code, which sets forth … (a)
  • 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… (b)
  • Notice 2010-77 Dec 20, 2010 — This notice further extends the deadline for amending qualified defined benefit plans to meet certain requirements of the Code that were added by the Pension P… (b)
  • 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… (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)(b)(11)(A)(b)(7)(A)(ii)
  • Notice 2009-98 Dec 28, 2009 — Retirement plans; qualification, list of changes. This notice sets forth a list of changes referred to in Rev. Proc. 2007-44, 2007-2 C.B. 54, pertaining to the… (b)
  • Notice 2009-82 Oct 13, 2009 — Guidance on 2009 required minimum distributions. This notice provides guidance and transition relief relating to the waiver of 2009 required minimum distributi… (a)(a)(4)(B)(b)(b)(8)(B)
  • 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… (b)
  • Notice 2009-68 Sep 28, 2009 — Safe harbor explanations — eligible rollover distributions. This notice contains two safe harbor explanations that may be provided to recipients of eligible ro… (a)(a)(4)(B)(b)(b)(8)(B)
  • Notice 2008-108 Dec 15, 2008 — Retirement plans; qualification, list of changes. This notice sets forth a list of changes referred to in Rev. Proc. 2007-44, 2007-2 C.B. 54, pertaining to the… (b)
  • Notice 2008-30 Mar 24, 2008 — Distributions; various issues; Pension Protection Act of 2006 (PPA ’06). This notice provides guidance in the form of questions and answers with respect to cer… (a)
  • Notice 2008-8 Jan 22, 2008 — This notice clarifies that the information reporting requirements under section 6039 of the Code apply to certain stock transfers occurring on or after January…
  • Notice 2007-94 Dec 17, 2007 — Retirement plans; qualification, list of changes. This notice sets forth a list of changes referred to in Rev. Proc. 2007-44, 2007-28 I.R.B. 54, pertaining to … (b)
  • Notice 2007-81 Oct 29, 2007 — Interest rate modifications; Pension Protection Act of 2006; targeted segments. As required by section 430(h)(2) of the Code, as added by the Pension Protectio… (b)
  • Notice 2007-62 Aug 6, 2007 — This notice announces the intent of the Treasury Department and the Service to issue guidance under section 457 of the Code, which applies to nonqualified defe… (a)(b)(c)
  • 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… (a)(b)
    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… (b)
    Modified by Notice 2007-69
  • Notice 2006-79 Oct 23, 2006 — This notice sets forth additional transition relief under section 409A. The notice generally extends through December 31, 2007, the transition relief that prev… (b)
  • Notice 2005-101 Dec 27, 2005 — Retirement plans; qualification, list of changes. This notice sets forth a list of changes referred to in Rev. Proc. 2005-66 pertaining to the statutory, regul… (b)
  • Notice 2005-92 Dec 19, 2005 — Distributions; recontributions; loans; Katrina Emergency Tax Relief Act of 2005 (KETRA). This notice describes various aspects of sections 101 and 103 of KETRA… (a)(b)(b)(1)(b)(10)(b)(11)(b)(7)(A)(ii)
  • 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 2005-5 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… (b)(b)(1)(b)(10)(b)(7)(b)(9)
  • Notice 2005-1 Jan 10, 2005 — This notice provides general and transitional guidance relating to new section 409A of the Code, added as part of the American Jobs Creation Act of 2004. Secti… (b)
  • 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 … (b)
    Modified by Notice 2005-95
Final Rules
Proposed Rules
  • 90 FR 3092Proposed Jan 14, 2025 — Automatic Enrollment Requirements Under Section 414A Comments due Mar 17, 2025 (b)(b)(1)(b)(11)(b)(16)(B)(b)(7)
  • 90 FR 2645Proposed Jan 13, 2025 — Catch-Up Contributions Comments due Mar 14, 2025 (a)(b)(b)(1)(E)(b)(12)(c)(1)
  • 89 FR 4215Proposed Jan 23, 2024 — Request for Information-SECURE 2.0 Section 319-Effectiveness of Reporting and Disclosure Requirements Comments due Apr 22, 2024 (a)(b)
  • 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 (b)
  • 87 FR 80501Proposed Dec 30, 2022 — Use of an Electronic Medium To Make Participant Elections and Spousal Consents Comments due Mar 30, 2023 (a)(b)
  • REG-121508-18Proposed Apr 11, 2022 — Notice of Proposed Rulemaking (a)(b)
  • 85 FR 51369Proposed Aug 20, 2020 — Rollover Rules for Qualified Plan Loan Offset Amounts Comments due Oct 5, 2020 (a)(a)(1)(a)(4)(B)(b)(b)(10)(b)(8)(B)
  • 85 FR 31714Proposed May 27, 2020 — Income Tax Withholding on Certain Periodic Retirement and Annuity Payments Under Section 3405(a) (a)(b)
  • 83 FR 56763Proposed Nov 14, 2018 — Hardship Distributions of Elective Contributions, Qualified Matching Contributions, Qualified Nonelective Contributions, and Earnings (b)(b)(11)(b)(7)(A)(ii)(c)(d)(d)(2)
  • 81 FR 40548Proposed Jun 22, 2016 — Deferred Compensation Plans of State and Local Governments and Tax-Exempt Entities Comments due Sep 20, 2016 (c)
  • 81 FR 35124Proposed Jun 1, 2016 — Net Stable Funding Ratio: Liquidity Risk Measurement Standards and Disclosure Requirements Comments due Aug 5, 2016 (a)
  • 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… (a)(b)
  • 78 FR 218Proposed Jan 2, 2013 — Shared Responsibility for Employers Regarding Health Coverage Comments due Mar 18, 2013 (b)
  • REG-103146-08Proposed Sep 15, 2008 — Proposed regulations provide guidance under section 6039 of the Code, which requires corporations to file an information return with the IRS and furnish a writ…
  • REG-133300-07Proposed Dec 3, 2007 — Part IV. Items of General Interest (b)(b)(11)(b)(12)(A)(ii)(b)(7)
  • 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)
  • REG-148393-06Proposed Sep 24, 2007 — Proposed regulations under section 402 of the Code clarify that a payment from a qualified plan for an accident or health insurance premium generally constitut… (a)(b)
  • REG-138362-04Proposed Aug 15, 2005 — Proposed regulations under section 401 of the Code provide guidance on the use of electronic media to provide certain notices to recipients or to transmit part… (a)(b)
  • 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… (b)(1)(b)(7)(b)(9)
  • REG-108639-99Proposed Sep 2, 2003 — Proposed regulations under sections 401(k) and 401(m) of the Code provide guidance on the requirements for certain retirement plans containing cash or deferred… (a)(b)(b)(12)(A)(ii)(b)(12)(C)
Revenue Procedures
  • Rev. Proc. 2025-3 Dec 30, 2024 — The revenue procedure updates Rev. Proc. 2024-3, 2024-1 I.R.B.143, to provide a revised list of areas under the jurisdiction of the Associate Chief Counsel (Co… (b)
  • Rev. Proc. 2021-30Modified Aug 2, 2021 — Rev. Proc. 2021-30 adds two new benefit overpayment correction methods that encourage employers to avoid seeking recoupment of benefit overpayments made to par… (a)(b)(b)(1)(E)(b)(10)(b)(11)(b)(12)
    Modified by Notice 2024-77
  • Rev. Proc. 2016-47Superseded Sep 12, 2016 — This revenue procedure provides for a self-certification program that individuals may use if they fail to roll over a plan or IRA distribution within the statu… (a)(a)(1)(a)(4)(B)(b)(b)(10)(b)(8)(B)
    Superseded by Rev. Proc. 2020-46
  • Rev. Proc. 2015-36 Jul 6, 2015 — This revenue procedure modifies Rev. Proc. 2011–49 by expanding the scope of the pre-approved program to include defined benefit plans containing cash balance … (a)(b)
  • Rev. Proc. 2014-5 Jan 2, 2014 — Revised procedures are provided for furnishing technical advice to area managers and appeals office by the Office of the Division Commissioner, Tax Exempt and … (a)
  • 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… (a)(b)(b)(7)
    Modified by Rev. Proc. 2013-22
  • Rev. Proc. 2013-5 Jan 2, 2013 — Technical advice. Revised procedures are provided for furnishing technical advice to area managers and appeals office by the Office of the Division Commissione… (a)
  • Rev. Proc. 2013-8Modified Jan 2, 2013 — User fees for employee plans and exempt organizations. Current guidance for complying with the user fee program of the Service as it pertains to requests for l… (a)
    Modified by Rev. Proc. 2013-22
  • 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… (a)(b)
  • Rev. Proc. 2004-56 Aug 30, 2004 — Section 457(b) plan model amendments for governmental plans. This procedure provides model amendments that may be used by a state or local government eligible … (a)(b)
  • Rev. Proc. 2003-72 Sep 22, 2003 — EP determination letters; extension of application deadline for certain pre-approved plans. This procedure extends the deadline for filing EP determination let… (b)(3)
Treasury Decisions
  • T.D. 10001 Aug 12, 2024 — These regulations provide guidance related to section 401 of the Setting Every Community Up for Retirement Enhancement Act of 2019 (SECURE Act), enacted on Dec…
  • T.D. 9937 Jan 25, 2021 — This document sets forth final regulations relating to amendments made to section 402(c) of the Internal Revenue Code (Code) by section 13613 of the Tax Cuts a… (a)(a)(1)(a)(4)(B)(b)(b)(10)(b)(8)(B)
  • T.D. 9693 Oct 6, 2014 — Final regulations (TD 9505) concerning hybrid defined benefit plans under Code sections 411(a)(13) and 411(b)(5) were published in 2010. These final regulation… (b)
  • 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… (a)(b)
  • T.D. 9470 Dec 7, 2009 — Final regulations under section 6039 of the Code require corporations to file an information return with the IRS and furnish a written statement to each employ…
  • 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)(b)(11)(b)(7)
  • 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)(4)(b)(b)(1)(b)(13)(b)(2)
  • 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… (c)
  • T.D. 9294 Nov 27, 2006 — Final regulations under section 401 of the Code set forth standards for electronic systems that make use of an electronic medium to provide a notice to a recip… (a)(b)
  • T.D. 9075 Sep 29, 2003 — Final regulations under section 457 of the Code provide guidance on eligible section 457 deferred compensation plans of state and local governmental employers … (a)(b)(c)
Announcements
  • Ann. 2017-15 Nov 20, 2017 — Announcement 2017–15 provides relief to victims of Hurricane Maria and the recent California wildfires. It permits easier access to funds held in workplace ret… (b)(b)(11)
  • Ann. 2017-13 Oct 2, 2017 — Announcement 2017–13 provides relief to victims of Hurricane Irma, which caused damage to Florida and other areas. It permits easier access to victims’ funds h… (a)(b)(b)(11)
  • Ann. 2012-44 Dec 3, 2012 — This announcement provides relief under section 401 of the Code to taxpayers who have been adversely affected by Hurricane Sandy and have retirement assets in … (a)(b)(b)(11)
  • 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… (a)(b)(b)(1)(b)(1)(A)(ii)(b)(12)(b)(12)(C)
  • 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… (b)(1)(A)(ii)
  • Ann. 2011-59 Sep 12, 2011 — Nonbank trustees; section 1.408-2(e) of the regulations. This announcement contains a list of entities approved to act as nonbank trustees and nonbank custodia… (b)(7)
  • Ann. 2007-47 May 14, 2007 — Nonbank trustees; section 1.408-2(e) of the regulations. This announcement contains a list of entities previously approved to act as nonbank trustees and nonba… (b)(7)
  • Ann. 2006-45 Jul 31, 2006 — Nonbank trustees; section 1.408-2(e) of the regulations. This announcement contains a list of entities previously approved to act as nonbank trustees and nonba… (b)(7)
  • Ann. 2005-59 Sep 12, 2005 — Nonbank trustees; section 1.408-2(e) of the regulations. This announcement contains a list of entities previously approved to act as nonbank trustees and nonba… (b)(7)
  • Ann. 2004-72 Oct 12, 2004 — Nonbank trustees; section 1.408-2(e) of the regulations. This announcement contains a list of entities previously approved to act as nonbank trustees and nonba… (b)(7)
  • Ann. 2004-33 May 3, 2004 — Pre-approved employee plans; proposed revenue procedure; request for comments. This announcement describes and contains a draft proposed revenue procedure pert… (a)(b)
Revenue Rulings
  • Rev. Rul. 2009-40 Dec 28, 2009 — 2010 covered compensation tables; permitted disparity. The covered compensation tables under section 401 of the Code for the year 2010 are provided for use in … (b)
  • 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)(11)(b)(7)
  • Rev. Rul. 2009-2 Jan 12, 2009 — 2009 covered compensation tables; permitted disparity. The covered compensation tables under section 401 of the Code for the year 2009 are provided for use in … (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… (a)(b)
    Modified by Notice 2012-6
  • Rev. Rul. 2004-12 Feb 17, 2004 — Plan qualification; rollovers. This ruling describes a situation where an eligible retirement plan separately accounts for amounts attributable to rollover con… (a)(a)(5)(b)(b)(10)(b)(11)(b)(7)
Department of Labor (EBSA)
Proposed Rules
  • 90 FR 35646Proposed Jul 29, 2025 — Pooled Employer Plans: Big Plans for Small Businesses Comments due Sep 29, 2025 (a)
  • 89 FR 5624Proposed Jan 29, 2024 — Automatic Portability Transaction Regulations Comments due Mar 29, 2024 (a)(b)
  • 86 FR 51488Proposed Sep 15, 2021 — Proposed Revision of Annual Information Return/Reports Comments due Nov 1, 2021 (b)(1)(b)(7)
  • 81 FR 47534Proposed Jul 21, 2016 — Proposed Revision of Annual Information Return/Reports Comments due Oct 4, 2016 (b)(b)(1)(b)(7)
Final Rules
  • 89 FR 43636 May 17, 2024 — Abandoned Plan Regulations (a)(1)(b)(b)(7)
  • 88 FR 11793 Feb 24, 2023 — Annual Reporting and Disclosure (b)
  • 84 FR 37508 Jul 31, 2019 — Definition of “Employer” Under Section 3(5) of ERISA-Association Retirement Plans and Other Multiple-Employer Plans (b)
  • 81 FR 20946 Apr 8, 2016 — Definition of the Term “Fiduciary”; Conflict of Interest Rule-Retirement Investment Advice (b)
  • 77 FR 5632 Feb 3, 2012 — Reasonable Contract or Arrangement Under Section 408(b)(2)-Fee Disclosure (b)
  • 75 FR 64910 Oct 20, 2010 — Fiduciary Requirements for Disclosure in Participant-Directed Individual Account Plans (b)
PBGC
Final Rules
Proposed Rules
Tax Court (99) · DOL/Federal (0)
U.S. Tax Court (99)
Rulings that address this provision
Also cite this provision (70)
Private Letter Rulings (74)
Private Letter Rulings (74)
Rulings primarily about this provision
Also cite this provision (56)
  • PLR 202631008 Jul 31, 2026 — Tax on Reversion of Qualified Plan Assets to Employer UIL 4980.00-00 (a)
  • PLR 202550025 Dec 12, 2025 — Tax on Reversion of Qualified Plan Assets to Employer UIL 4980.00-00 (a)
  • PLR 202548003 Nov 28, 2025 — Church Plan UIL 414.08-00 (b)
  • PLR 202538004 Sep 19, 2025 — Employee Dies Before Entire Interest Distributed UIL 401.06-02 (a) (b)
  • PLR 202535003 Aug 29, 2025 — Tax on Reversion of Qualified Plan Assets to Employer UIL 4980.00-00, 4980.02-00 (a)
  • PLR 202525008 Jun 20, 2025 — Taxability of Beneficiary of Employee's Trust (Time and Manner of Taxation) UIL 402.00-00, 402.08-00, 402.08-05 (a) (b) (b)(1) (b)(8)(A) (b)(8)(B)
  • PLR 202524006 Jun 13, 2025 — Qualified Pension, Profit-Sharing, and Stock Bonus Plan UIL 401.00-00 (b) (b)(7)
  • PLR 202506004 Feb 7, 2025 — In General UIL 401.06-01, 402.08-00, 408.03-00 (a) (b)
  • PLR 202506005 Feb 7, 2025 — Tax on Reversion of Qualified Plan Assets to Employer UIL 4980.00-00 (a)
  • PLR 202417010 Apr 26, 2024 — Qualified Pension, Profit-Sharing, and Stock Bonus Plan UIL 401.00-00 (b)(7) (b)(9)
  • PLR 202348005 Dec 1, 2023 — Tax on Reversion of Qualified Plan Assets to Employer UIL 4980.00-00, 4980.02-00 (a)
  • PLR 202344010 Nov 3, 2023 — Limitations on Benefits and Contributions Under Qualified Plans UIL 415.00-00 (b) (b)(13)(A)
  • PLR 202126001 Jul 2, 2021 — Cash or Deferred Arrangements UIL 401.29-00, 414.09-00 (a)
  • PLR 202051003 Dec 18, 2020 — Church Plan UIL 414.08-00 (b)
  • PLR 202045002 Nov 6, 2020 — Annual Addition UIL 415.02-01, 4980.00-00, 4980.02-00 (a)
  • PLR 202041004 Oct 9, 2020 — Governmental Plan UIL 414.07-00 (a)
  • PLR 202020006 May 15, 2020 — Governmental Plan UIL 414.07-00 (a)
  • PLR 202020019 May 15, 2020 — Governmental Plan UIL 414.07-00 (a)
  • PLR 202019008 May 8, 2020 — Rollover Lump Sums UIL 402.08-01, 402.09-00 (a) (b)
  • PLR 201936009 Sep 6, 2019 — Taxability of Beneficiary of Employee's Trust (Time and Manner of Taxation) UIL 402.00-00, 402.01-00, 402.08-00, 402.08-05 (a) (b)
  • PLR 201847008 Nov 23, 2018 — Exclusive Benefit of Employees or Their Beneficiaries UIL 401.01-01, 4980.02-00 (a)
  • PLR 201840007 Oct 5, 2018 — In General UIL 401.06-01 (a)
  • PLR 201837004 Sep 14, 2018 — Qualified Pension, Profit-Sharing, and Stock Bonus Plan UIL 401.00-00 (b)(7) (b)(7)(B) (b)(9)
  • PLR 201831006 Aug 3, 2018 — Included vs. Not Included in Gross Income UIL 72.00-00, 402.01-00, 415.02-01 (a)
  • PLR 201821008 May 25, 2018 — Taxability of Beneficiary of Employee's Trust (Time and Manner of Taxation) UIL 402.00-00, 402.01-00, 402.08-05 (a) (b)
  • PLR 201803007 Jan 19, 2018 — Definitions and Special Rules UIL 414.00-00, 414.08-00 (b)
  • PLR 201650002 Dec 9, 2016 — Qualified Pension, Profit-Sharing, and Stock Bonus Plan UIL 401.00-00 (b)(7) (b)(7)(B) (b)(9)
  • PLR 201650003 Dec 9, 2016 — Qualified Pension, Profit-Sharing, and Stock Bonus Plan UIL 401.00-00 (b)(7) (b)(7)(B) (b)(9)
  • PLR 201643014 Oct 21, 2016 — Qualified Governmental Excess Benefit Plans UIL 415.12-00 (a)(4) (b)(8)
  • PLR 201625001 Jun 17, 2016 — Included vs. Not Included in Gross Income UIL 72.00-00 (a)(4)
  • PLR 201622040 May 27, 2016 — Rollover Contributions UIL 402.08-00 (a) (b)
  • PLR 201608021 Feb 19, 2016 — Taxability of Beneficiary of Employee's Trust (Time and Manner of Taxation) UIL 402.00-00 (a) (a)(4)(8) (b) (b)(8)(8)
  • PLR 201551004 Dec 18, 2015 — Church Plan UIL 414.08-00 (b)
  • PLR 201538022 Sep 18, 2015 — Exclusive Benefit of Employees or Their Beneficiaries UIL 401.01-01, 4980.02-00 (a)
  • PLR 201528043 Jul 10, 2015 — Taxability of Beneficiary of Employee's Trust (Time and Manner of Taxation) UIL 402.00-00 (a)
  • PLR 201523020 Jun 5, 2015 — By a Surviving Spouse UIL 402.08-05 (a) (b)
  • PLR 201522012 May 29, 2015 — Taxability of Beneficiary of Employee's Trust (Time and Manner of Taxation) UIL 402.00-00 (a)
  • PLR 201452025 Dec 26, 2014 — Rollover Contributions UIL 402.08-00 (a) (b)
  • PLR 201446032 Nov 14, 2014 — Rollover Contributions UIL 402.08-00 (b)
  • PLR 201440034 Oct 3, 2014 — Minimum Funding Waiver UIL 412.06-00 (b)
  • PLR 201434029 Aug 22, 2014 — Taxability of Beneficiary of Employee's Trust (Time and Manner of Taxation) UIL 402.00-00 (a)
  • PLR 201432028 Aug 8, 2014 — Church Plan UIL 414.08-00 (b)
  • PLR 201430023 Jul 25, 2014 — Taxability of Beneficiary of Employee's Trust (Time and Manner of Taxation) UIL 402.00-00 (b) (b)(8)(A) (b)(8)(B)
  • PLR 201430028 Jul 25, 2014 — Foreign Situs Trust UIL 402.03-00 (a) (b)
  • PLR 201430025 Jul 25, 2014 — Tax on Reversion of Qualified Plan Assets to Employer UIL 4980.00-00 (c)
  • PLR 201313025 Mar 29, 2013 — Taxability of Beneficiary of Employee's Trust (Time and Manner of Taxation) UIL 402.00-00 (a)(4) (b)(8)
  • PLR 201125009 Jun 24, 2011 — Qualified Pension, Profit-Sharing, and Stock Bonus Plan UIL 401.00-00, 401.06-00 (b)
  • PLR 200814005 Apr 4, 2008 — Investment in Contract UIL 72.02-00 (b)
  • PLR 200622020 Jun 2, 2006 — Annuities: Endowment and Life Insurance (Included v. Not Included in Gross Income) UIL 72.00-00 (a)(4) (b)(8)
  • PLR 200524017 Jun 17, 2005 — Deferred Compensation Plans of State and Local Governments and Tax Exempt Organizations UIL 457.00-00
  • PLR 200521012 May 27, 2005 — Special Rules for Pensions, Annuities, and Certain Other Deferred Income UIL 3405.00-00
  • PLR 200321002 May 23, 2003 — Deferred Compensation Plans of State and Local Governments and Tax Exempt Organizations UIL 457.00-00, 457.08-07, 457.10-00
  • PLR 200229001 Jul 19, 2002 — Ineligible Plans UIL 457.10-00
  • PLR 200224002 Jun 14, 2002 — Length of Service Award Plans UIL 457.09-08 (c)
  • PLR 200128006 Jul 13, 2001 — Deferred Compensation UIL 404.10-00, 457.05-03
  • PLR 200124001 Jun 15, 2001 — Special Rules for Pensions, Annuities, and Certain Other Deferred Income UIL 3405.00-00 (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.

EffectiveThroughSourceAmended by
Jan 4, 1995Jan 5, 1997USC 1994 ed., current through 1995-01-04 run 49Pub. L. 102-318View
Jan 6, 1997Jan 25, 1998USC 1996 ed., current through 1997-01-06 run 61Pub. L. 104-188View · Redline (sign in)
Jan 26, 1998Jan 4, 1999USC 1997 ed., current through 1998-01-26 run 65Pub. L. 105-34View · Redline (sign in)
Jan 5, 1999Jan 1, 2001USC 1998 ed., current through 1999-01-05 run 69Pub. L. 105-206View · Redline (sign in)
Jan 2, 2001Jan 21, 2002USC 2000 ed., current through 2001-01-02 run 77Pub. L. 106-554View · Redline (sign in)
Jan 22, 2002Jan 5, 2003USC 2001 ed., current through 2002-01-22 run 81Pub. L. 107-16View · Redline (sign in)
Jan 6, 2003Jan 1, 2006USC 2002 ed., current through 2003-01-06 run 85Pub. L. 107-147View · Redline (sign in)
Jan 2, 2006Jan 2, 2007USC 2005 ed., current through 2006-01-02 run 98Pub. L. 109-135View · Redline (sign in)
Jan 3, 2007Jan 4, 2009USC 2006 ed., current through 2007-01-03 run 102Pub. L. 109-280View · Redline (sign in)
Jan 5, 2009Jan 2, 2012USC 2008 ed., current through 2009-01-05 run 111Pub. L. 110-245View · Redline (sign in)
Jan 3, 2012Jan 23, 2020USC 2013 ed., current through 2014-01-16 run 13Pub. L. 110-245View · Redline (sign in)
Jan 24, 2020Jan 4, 2023USC 2019 ed., current through 2020-01-24 run 19Pub. L. 116-94View · Redline (sign in)
Jan 5, 2023Jan 2, 2024USC 2022 ed., current through 2023-01-05 run 22Pub. L. 117-328View · Redline (sign in)
Jan 3, 2024Jan 5, 2025USC 2023 ed., current through 2024-01-03 run 23Pub. L. 117-328View · Redline (sign in)
Jan 6, 2025currentUSC 2024 ed., current through 2025-01-06 run 1Pub. L. 117-328View · Redline (sign in)
Provision-level history (blame)