I.R.C. § 411

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Minimum vesting standards

USC 1996 ed., current through 1997-01-06 · superseded Jan 26, 1998 · last amended by Pub. L. 104-188

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(a) General rule A trust shall not constitute a qualified trust under section 401(a) unless the plan of which such trust is a part provides that an employee's right to his normal retirement benefit is nonforfeitable upon the attainment of normal retirement age (as defined in paragraph (8)) and in addition satisfies the requirements of paragraphs (1), (2), and (11) of this subsection and the requirements of subsection (b)(3), and also satisfies, in the case of a defined benefit plan, the requirements of subsection (b)(1) and, in the case of a defined contribution plan, the requirements of subsection (b)(2).

(1) Employee contributions A plan satisfies the requirements of this paragraph if an employee's rights in his accrued benefit derived from his own contributions are nonforfeitable.

(2) Employer contributions A plan satisfies the requirements of this paragraph if it satisfies the requirements of subparagraph (A) or (B).

(A) 5-year vesting A plan satisfies the requirements of this subparagraph if an employee who has completed at least 5 years of service has a nonforfeitable right to 100 percent of the employee's accrued benefit derived from employer contributions.

(B) 3 to 7 year vesting A plan satisfies the requirements of this subparagraph if an employee has a nonforfeitable right to a percentage of the employee's accrued benefit derived from employer contributions determined under the following table:


Years of service:	The nonforfeitable percentage is:
3	20

4	40
5	60
6	80
7 or more	100.

(3) Certain permitted forfeitures, suspensions, etc. For purposes of this subsection—

(A) Forfeiture on account of death A right to an accrued benefit derived from employer contributions shall not be treated as forfeitable solely because the plan provides that it is not payable if the participant dies (except in the case of a survivor annuity which is payable as provided in section 401(a)(11)).

(B) Suspension of benefits upon reemployment of retiree A right to an accrued benefit derived from employer contributions shall not be treated as forfeitable solely because the plan provides that the payment of benefits is suspended for such period as the employee is employed, subsequent to the commencement of payment of such benefits—

(i) in the case of a plan other than a multi-employer plan, by the employer who maintains the plan under which such benefits were being paid; and

(ii) in the case of a multiemployer plan, in the same industry, the same trade or craft, and the same geographic area covered by the plan as when such benefits commenced.

The Secretary of Labor shall prescribe such regulations as may be necessary to carry out the purposes of this subparagraph, including regulations with respect to the meaning of the term “employed”.

(C) Effect of retroactive plan amendments A right to an accrued benefit derived from employer contributions shall not be treated as forfeitable solely because plan amendments may be given retroactive application as provided in section 412(c)(8).

(D) Withdrawal of mandatory contribution

(i) A right to an accrued benefit derived from employer contributions shall not be treated as forfeitable solely because the plan provides that, in the case of a participant who does not have a nonforfeitable right to at least 50 percent of his accrued benefit derived from employer contributions, such accrued benefit may be forfeited on account of the withdrawal by the participant of any amount attributable to the benefit derived from mandatory contributions (as defined in subsection (c)(2)(C)) made by such participant.

(ii) Clause (i) shall not apply to a plan unless the plan provides that any accrued benefit forfeited under a plan provision described in such clause shall be restored upon repayment by the participant of the full amount of the withdrawal described in such clause plus, in the case of a defined benefit plan, interest. Such interest shall be computed on such amount at the rate determined for purposes of subsection (c)(2)(C) on the date of such repayment (computed annually from the date of such withdrawal). The plan provision required under this clause may provide that such repayment must be made (I) in the case of a withdrawal on account of separation from service, before the earlier of 5 years after the first date on which the participant is subsequently re-employed by the employer, or the close of the first period of 5 consecutive 1-year breaks in service commencing after the withdrawal; or (II) in the case of any other withdrawal, 5 years after the date of the withdrawal.

(iii) In the case of accrued benefits derived from employer contributions which accrued before September 2, 1974, a right to such accrued benefit derived from employer contributions shall not be treated as forfeitable solely because the plan provides that an amount of such accrued benefit may be forfeited on account of the withdrawal by the participant of an amount attributable to the benefit derived from mandatory contributions (as defined in subsection (c)(2)(C)) made by such participant before September 2, 1974 if such amount forfeited is proportional to such amount withdrawn. This clause shall not apply to any plan to which any mandatory contribution is made after September 2, 1974. The Secretary shall prescribe such regulations as may be necessary to carry out the purposes of this clause.

(iv) For purposes of this subparagraph, in the case of any class-year plan, a withdrawal of employee contributions shall be treated as a withdrawal of such contributions on a plan year by plan year basis in succeeding order of time.

(v) For nonforfeitability where the employee has a nonforfeitable right to at least 50 percent of his accrued benefit, see section 401(a)(19).

(E) Cessation of contributions under a multiemployer plan A right to an accrued benefit derived from employer contributions under a multiemployer plan shall not be treated as forfeitable solely because the plan provides that benefits accrued as a result of service with the participant's employer before the employer had an obligation to contribute under the plan may not be payable if the employer ceases contributions to the multiemployer plan.

(F) Reduction and suspension of benefits by a multiemployer plan A participant's right to an accrued benefit derived from employer contributions under a multiemployer plan shall not be treated as forfeitable solely because—

(i) the plan is amended to reduce benefits under section 418D or under section 4281 of the Employee Retirement Income Security Act of 1974, or

(ii) benefit payments under the plan may be suspended under section 418E or under section 4281 of the Employee Retirement Income Security Act of 1974.

(G) Treatment of matching contributions forfeited by reason of excess deferral or contribution A matching contribution (within the meaning of section 401(m)) shall not be treated as forfeitable merely because such contribution is forfeitable if the contribution to which the matching contribution relates is treated as an excess contribution under section 401(k)(8)(B), an excess deferral under section 402(g)(2)(A), or an excess aggregate contribution under section 401(m)(6)(B).

(4) Service included in determination of nonforfeitable percentage In computing the period of service under the plan for purposes of determining the nonforfeitable percentage under paragraph (2), all of an employee's years of service with the employer or employers maintaining the plan shall be taken into account, except that the following may be disregarded:

(A) years of service before age 18,¹

(B) years of service during a period for which the employee declined to contribute to a plan requiring employee contributions;

(C) years of service with an employer during any period for which the employer did not maintain the plan or a predecessor plan (as defined under regulations prescribed by the Secretary;

(D) service not required to be taken into account under paragraph (6);

(E) years of service before January 1, 1971, unless the employee has had at least 3 years of service after December 31, 1970;

(F) years of service before the first plan year to which this section applies, if such service would have been disregarded under the rules of the plan with regard to breaks in service as in effect on the applicable date; and

(G) in the case of a multiemployer plan, years of service—

(i) with an employer after—

(I) a complete withdrawal of that employer from the plan (within the meaning of section 4203 of the Employee Retirement Income Security Act of 1974), or

(II) to the extent permitted in regulations prescribed by the Secretary, a partial withdrawal described in section 4205(b)(2)(A)(i) of such Act in conjunction with the decertification of the collective bargaining representative, and

(ii) with any employer under the plan after the termination date of the plan under section 4048 of such Act.

(5) Year of service

(A) General rule For purposes of this subsection, except as provided in subparagraph (C), the term “year of service” means a calendar year, plan year, or other 12-consecutive month period designated by the plan (and not prohibited under regulations prescribed by the Secretary of Labor) during which the participant has completed 1,000 hours of service.

(B) Hours of service For purposes of this subsection, the term “hours of service” has the meaning provided by section 410(a)(3)(C).

(C) Seasonal industries In the case of any seasonal industry where the customary period of employment is less than 1,000 hours during a calendar year, the term “year of service” shall be such period as may be determined under regulations prescribed by the Secretary of Labor.

(D) Maritime industries For purposes of this subsection, in the case of any maritime industry, 125 days of service shall be treated as 1,000 hours of service. The Secretary of Labor may prescribe regulations to carry out the purposes of this subparagraph.

(6) Breaks in service

(A) Definition of 1-year break in service For purposes of this paragraph, the term “1-year break in service” means a calendar year, plan year, or other 12-consecutive-month period designated by the plan (and not prohibited under regulations prescribed by the Secretary of Labor) during which the participant has not completed more than 500 hours of service.

(B) 1 year of service after 1-year break in service For purposes of paragraph (4), in the case of any employee who has any 1-year break in service, years of service before such break shall not be required to be taken into account until he has completed a year of service after his return.

(C) 5 consecutive 1-year breaks in service under defined contribution plan For purposes of paragraph (4), in the case of any participant in a defined contribution plan, or an insured defined benefit plan which satisfies the requirements of subsection (b)(1)(F), who has 5 consecutive 1-year breaks in service, years of service after such 5-year period shall not be required to be taken into account for purposes of determining the nonforfeitable percentage of his accrued benefit derived from employer contributions which accrued before such 5-year period.

(D) Nonvested participants

(i) In general For purposes of paragraph (4), in the case of a nonvested participant, years of service with the employer or employers maintaining the plan before any period of consecutive 1-year breaks in service shall not be required to be taken into account if the number of consecutive 1-year breaks in service within such period equals or exceeds the greater of—

(I) 5, or

(II) the aggregate number of years of service before such period.

(ii) Years of service not taken into account If any years of service are not required to be taken into account by reason of a period of breaks in service to which clause (i) applies, such years of service shall not be taken into account in applying clause (i) to a subsequent period of breaks in service.

(iii) Nonvested participant defined For purposes of clause (i), the term “nonvested participant” means a participant who does not have any nonforfeitable right under the plan to an accrued benefit derived from employer contributions.

(E) Special rule for maternity or paternity absences

(i) General rule In the case of each individual who is absent from work for any period—

(I) by reason of the pregnancy of the individual,

(II) by reason of the birth of a child of the individual,

(III) by reason of the placement of a child with the individual in connection with the adoption of such child by such individual, or

(IV) for purposes of caring for such child for a period beginning immediately following such birth or placement,

the plan shall treat as hours of service, solely for purposes of determining under this paragraph whether a 1-year break in service has occurred, the hours described in clause (ii).

(ii) Hours treated as hours of service The hours described in this clause are—

(I) the hours of service which otherwise would normally have been credited to such individual but for such absence, or

(II) in any case in which the plan is unable to determine the hours described in subclause (I), 8 hours of service per day of absence,

except that the total number of hours treated as hours of service under this clause by reason of any such pregnancy or placement shall not exceed 501 hours.

(iii) Year to which hours are credited The hours described in clause (ii) shall be treated as hours of service as provided in this subparagraph—

(I) only in the year in which the absence from work begins, if a participant would be prevented from incurring a 1-year break in service in such year solely because the period of absence is treated as hours of service as provided in clause (i); or

(II) in any other case, in the immediately following year.

(iv) Year defined For purposes of this subparagraph, the term “year” means the period used in computations pursuant to paragraph (5).

(v) Information required to be filed A plan shall not fail to satisfy the requirements of this subparagraph solely because it provides that no credit will be given pursuant to this subparagraph unless the individual furnishes to the plan administrator such timely information as the plan may reasonably require to establish—

(I) that the absence from work is for reasons referred to in clause (i), and

(II) the number of days for which there was such an absence.

(7) Accrued benefit

(A) In general For purposes of this section, the term “accrued benefit” means—

(i) in the case of a defined benefit plan, the employee's accrued benefit determined under the plan and, except as provided in subsection (c)(3), expressed in the form of an annual benefit commencing at normal retirement age, or

(ii) in the case of a plan which is not a defined benefit plan, the balance of the employee's account.

(B) Effect of certain distributions Notwithstanding paragraph (4), for purposes of determining the employee's accrued benefit under the plan, the plan may disregard service performed by the employee with respect to which he has received—

(i) a distribution of the present value of his entire nonforfeitable benefit if such distribution was in an amount (not more than $3,500) permitted under regulations prescribed by the Secretary, or

(ii) a distribution of the present value of his nonforfeitable benefit attributable to such service which he elected to receive.

Clause (i) of this subparagraph shall apply only if such distribution was made on termination of the employee's participation in the plan. Clause (ii) of this subparagraph shall apply only if such distribution was made on termination of the employee's participation in the plan or under such other circumstances as may be provided under regulations prescribed by the Secretary.

(C) Repayment of subparagraph (B) distributions For purposes of determining the employee's accrued benefit under a plan, the plan may not disregard service as provided in subparagraph (B) unless the plan provides an opportunity for the participant to repay the full amount of the distribution described in such subparagraph (B) with, in the case of a defined benefit plan, interest at the rate determined for purposes of subsection (c)(2)(C) and provides that upon such repayment the employee's accrued benefit shall be recomputed by taking into account service so disregarded. This subparagraph shall apply only in the case of a participant who—

(i) received such a distribution in any plan year to which this section applies, which distribution was less than the present value of his accrued benefit,

(ii) resumes employment covered under the plan, and

(iii) repays the full amount of such distribution with, in the case of a defined benefit plan, interest at the rate determined for purposes of subsection (c)(2)(C).

The plan provision required under this subparagraph may provide that such repayment must be made (I) in the case of a withdrawal on account of separation from service, before the earlier of 5 years after the first date on which the participant is subsequently re-employed by the employer, or the close of the first period of 5 consecutive 1-year breaks in service commencing after the withdrawal; or (II) in the case of any other withdrawal, 5 years after the date of the withdrawal.

(D) Accrued benefit attributable to employee contributions The accrued benefit of an employee shall not be less than the amount determined under subsection (c)(2)(B) with respect to the employee's accumulated contributions.

(8) Normal retirement age For purposes of this section, the term “normal retirement age” means the earlier of—

(A) the time a plan participant attains normal retirement age under the plan, or

(B) the later of—

(i) the time a plan participant attains age 65, or

(ii) the 5th anniversary of the time a plan participant commenced participation in the plan.

(9) Normal retirement benefit For purposes of this section, the term “normal retirement benefit” means the greater of the early retirement benefit under the plan, or the benefit under the plan commencing at normal retirement age. The normal retirement benefit shall be determined without regard to—

(A) medical benefits, and

(B) disability benefits not in excess of the qualified disability benefit.

For purposes of this paragraph, a qualified disability benefit is a disability benefit provided by a plan which does not exceed the benefit which would be provided for the participant if he separated from the service at normal retirement age. For purposes of this paragraph, the early retirement benefit under a plan shall be determined without regard to any benefits commencing before benefits payable under title II of the Social Security Act become payable which—

(i) do not exceed such social security benefits, and

(ii) terminate when such social security benefits commence.

(10) Changes in vesting schedule

(A) General rule A plan amendment changing any vesting schedule under the plan shall be treated as not satisfying the requirements of paragraph (2) if the nonforfeitable percentage of the accrued benefit derived from employer contributions (determined as of the later of the date such amendment is adopted, or the date such amendment becomes effective) of any employee who is a participant in the plan is less than such nonforfeitable percentage computed under the plan without regard to such amendment.

(B) Election of former schedule A plan amendment changing any vesting schedule under the plan shall be treated as not satisfying the requirements of paragraph (2) unless each participant having not less than 3 years of service is permitted to elect, within a reasonable period after the adoption of such amendment, to have his nonforfeitable percentage computed under the plan without regard to such amendment.

(11) Restrictions on certain mandatory distributions

(A) In general If the present value of any nonforfeitable accrued benefit exceeds $3,500, a plan meets the requirements of this paragraph only if such plan provides that such benefit may not be immediately distributed without the consent of the participant.

(B) Determination of present value For purposes of subparagraph (A), the present value shall be calculated in accordance with section 417(e)(3).

(C) Dividend distributions of ESOPS arrangement This paragraph shall not apply to any distribution of dividends to which section 404(k) applies.

(b) Accrued benefit requirements

(1) Defined benefit plans

(A) 3-percent method A defined benefit plan satisfies the requirements of this paragraph if the accrued benefit to which each participant is entitled upon his separation from the service is not less than—

(i) 3 percent of the normal retirement benefit to which he would be entitled if he commenced participation at the earliest possible entry age under the plan and served continuously until the earlier of age 65 or the normal retirement age specified under the plan, multiplied by

(ii) the number of years (not in excess of 331/3) of his participation in the plan.

In the case of a plan providing retirement benefits based on compensation during any period, the normal retirement benefit to which a participant would be entitled shall be determined as if he continued to earn annually the average rate of compensation which he earned during consecutive years of service, not in excess of 10, for which his compensation was the highest. For purposes of this subparagraph, social security benefits and all other relevant factors used to compute benefits shall be treated as remaining constant as of the current year for all years after such current year.

(B) 1331/3 percent rule A defined benefit plan satisfies the requirements of this paragraph for a particular plan year if under the plan the accrued benefit payable at the normal retirement age is equal to the normal retirement benefit and the annual rate at which any individual who is or could be a participant can accrue the retirement benefits payable at normal retirement age under the plan for any later plan year is not more than 1331/3 percent of the annual rate at which he can accrue benefits for any plan year beginning on or after such particular plan year and before such later plan year. For purposes of this subparagraph—

(i) any amendment to the plan which is in effect for the current year shall be treated as in effect for all other plan years;

(ii) any change in an accrual rate which does not apply to any individual who is or could be a participant in the current year shall be disregarded;

(iii) the fact that benefits under the plan may be payable to certain employees before normal retirement age shall be disregarded; and

(iv) social security benefits and all other relevant factors used to compute benefits shall be treated as remaining constant as of the current year for all years after the current year.

(C) Fractional rule A defined benefits plan satisfies the requirements of this paragraph if the accrued benefit to which any participant is entitled upon his separation from the service is not less than a fraction of the annual benefit commencing at normal retirement age to which he would be entitled under the plan as in effect on the date of his separation if he continued to earn annually until normal retirement age the same rate of compensation upon which his normal retirement benefit would be computed under the plan, determined as if he had attained normal retirement age on the date on which any such determination is made (but taking into account no more than the 10 years of service immediately preceding his separation from service). Such fraction shall be a fraction, not exceeding 1, the numerator of which is the total number of his years of participation in the plan (as of the date of his separation from the service) and the denominator of which is the total number of years he would have participated in the plan if he separated from the service at the normal retirement age. For purposes of this subparagraph, social security benefits and all other relevant factors used to compute benefits shall be treated as remaining constant as of the current year for all years after such current year.

(D) Accrual for service before effective date Subparagraphs (A), (B), and (C) shall not apply with respect to years of participation before the first plan year to which this section applies, but a defined benefit plan satisfies the requirements of this subparagraph with respect to such years of participation only if the accrued benefit of any participant with respect to such years of participation is not less than the greater of—

(i) his accrued benefit determined under the plan, as in effect from time to time prior to September 2, 1974, or

(ii) an accrued benefit which is not less than one-half of the accrued benefit to which such participant would have been entitled if subparagraph (A), (B), or (C) applied with respect to such years of participation.

(E) First two years of service Notwithstanding subparagraphs (A), (B), and (C) of this paragraph, a plan shall not be treated as not satisfying the requirements of this paragraph solely because the accrual of benefits under the plan does not become effective until the employee has two continuous years of service. For purposes of this subparagraph, the term “years of service” has the meaning provided by section 410(a)(3)(A).

(F) Certain insured defined benefit plans Notwithstanding subparagraphs (A), (B), and (C), a defined benefit plan satisfies the requirements of this paragraph if such plan—

(i) is funded exclusively by the purchase of insurance contracts, and

(ii) satisfies the requirements of paragraphs (2) and (3) of section 412(i) (relating to certain insurance contract plans),

but only if an employee's accrued benefit as of any applicable date is not less than the cash surrender value his insurance contracts would have on such applicable date if the requirements of paragraphs (4), (5), and (6) of section 412(i) were satisfied.

(G) Accrued benefit may not decrease on account of increasing age or service Notwithstanding the preceding subparagraphs, a defined benefit plan shall be treated as not satisfying the requirements of this paragraph if the participant's accrued benefit is reduced on account of any increase in his age or service. The preceding sentence shall not apply to benefits under the plan commencing before entitlement to benefits payable under title II of the Social Security Act which benefits under the plan—

(i) do not exceed such social security benefits, and

(ii) terminate when such social security benefits commence.

(H) Continued accrual beyond normal retirement age

(i) In general Notwithstanding the preceding subparagraphs, a defined benefit plan shall be treated as not satisfying the requirements of this paragraph if, under the plan, an employee's benefit accrual is ceased, or the rate of an employee's benefit accrual is reduced, because of the attainment of any age.

(ii) Certain limitations permitted A plan shall not be treated as failing to meet the requirements of this subparagraph solely because the plan imposes (without regard to age) a limitation on the amount of benefits that the plan provides or a limitation on the number of years of service or years of participation which are taken into account for purposes of determining benefit accrual under the plan.

(iii) Adjustments under plan for delayed retirement taken into account In the case of any employee who, as of the end of any plan year under a defined benefit plan, has attained normal retirement age under such plan—

(I) if distribution of benefits under such plan with respect to such employee has commenced as of the end of such plan year, then any requirement of this subparagraph for continued accrual of benefits under such plan with respect to such employee during such plan year shall be treated as satisfied to the extent of the actuarial equivalent of inservice distribution of benefits, and

(II) if distribution of benefits under such plan with respect to such employee has not commenced as of the end of such year in accordance with section 401(a)(14)(C), and the payment of benefits under such plan with respect to such employee is not suspended during such plan year pursuant to subsection (a)(3)(B), then any requirement of this subparagraph for continued accrual of benefits under such plan with respect to such employee during such plan year shall be treated as satisfied to the extent of any adjustment in the benefit payable under the plan during such plan year attributable to the delay in the distribution of benefits after the attainment of normal retirement age.

The preceding provisions of this clause shall apply in accordance with regulations of the Secretary. Such regulations may provide for the application of the preceding provisions of this clause, in the case of any such employee, with respect to any period of time within a plan year.

(iv) Disregard of subsidized portion of early retirement benefit A plan shall not be treated as failing to meet the requirements of clause (i) solely because the subsidized portion of any early retirement benefit is disregarded in determining benefit accruals.

(v) Coordination with other requirements The Secretary shall provide by regulation for the coordination of the requirements of this subparagraph with the requirements of subsection (a), sections 404, 410, and 415, and the provisions of this subchapter precluding discrimination in favor of highly compensated employees.

(2) Defined contribution plans

(A) In general A defined contribution plan satisfies the requirements of this paragraph if, under the plan, allocations to the employee's account are not ceased, and the rate at which amounts are allocated to the employee's account is not reduced, because of the attainment of any age.

(B) Application to target benefit plans The Secretary shall provide by regulation for the application of the requirements of this paragraph to target benefit plans.

(C) Coordination with other requirements The Secretary may provide by regulation for the coordination of the requirements of this paragraph with the requirements of subsection (a), sections 404, 410, and 415, and the provisions of this subchapter precluding discrimination in favor of highly compensated employees.

(3) Separate accounting required in certain cases A plan satisfies the requirements of this paragraph if—

(A) in the case of the defined benefit plan, the plan requires separate accounting for the portion of each employee's accrued benefit derived from any voluntary employee contributions permitted under the plan; and

(B) in the case of any plan which is not a defined benefit plan, the plan requires separate accounting for each employee's accrued benefit.

(4) Year of participation

(A) Definition For purposes of determining an employee's accrued benefit, the term “year of participation” means a period of service (beginning at the earliest date on which the employee is a participant in the plan and which is included in a period of service required to be taken into account under section 410(a)(5), determined without regard to section 410(a)(5)(E)) as determined under regulations prescribed by the Secretary of Labor which provide for the calculation of such period on any reasonable and consistent basis.

(B) Less than full time service For purposes of this paragraph, except as provided in subparagraph (C), in the case of any employee whose customary employment is less than full time, the calculation of such employee's service on any basis which provides less than a ratable portion of the accrued benefit to which he would be entitled under the plan if his customary employment were full time shall not be treated as made on a reasonable and consistent basis.

(C) Less than 1,000 hours of service during year For purposes of this paragraph, in the case of any employee whose service is less than 1,000 hours during any calendar year, plan year or other 12-consecutive month period designated by the plan (and not prohibited under regulations prescribed by the Secretary of Labor) the calculation of his period of service shall not be treated as not made on a reasonable and consistent basis solely because such service is not taken into account.

(D) Seasonal industries In the case of any seasonal industry where the customary period of employment is less than 1,000 hours during a calendar year, the term “year of participation” shall be such period as determined under regulations prescribed by the Secretary of Labor.

(E) Maritime industries For purposes of this subsection, in the case of any maritime industry, 125 days of service shall be treated as a year of participation. The Secretary of Labor may prescribe regulations to carry out the purposes of this subparagraph.

(1) Accrued benefit derived from employer contributions For purposes of this section, an employee's accrued benefit derived from employer contributions as of any applicable date is the excess, if any, of the accrued benefit for such employee as of such applicable date over the accrued benefit derived from contributions made by such employee as of such date.

(2) Accrued benefit derived from employee contributions

(A) Plans other than defined benefit plans In the case of a plan other than a defined benefit plan, the accrued benefit derived from contributions made by an employee as of any applicable date is—

(i) except as provided in clause (ii), the balance of the employee's separate account consisting only of his contributions and the income, expenses, gains, and losses attributable thereto, or

(ii) if a separate account is not maintained with respect to an employee's contributions under such a plan, the amount which bears the same ratio to his total accrued benefit as the total amount of the employee's contributions (less withdrawals) bears to the sum of such contributions and the contributions made on his behalf by the employer (less withdrawals).

(B) Defined benefit plans In the case of a defined benefit plan, the accrued benefit derived from contributions made by an employee as of any applicable date is the amount equal to the employee's accumulated contributions expressed as an annual benefit commencing at normal retirement age, using an interest rate which would be used under the plan under section 417(e)(3) (as of the determination date).

(C) Definition of accumulated contributions For purposes of this subsection, the term “accumulated contribution” means the total of—

(i) all mandatory contributions made by the employee,

(ii) interest (if any) under the plan to the end of the last plan year to which subsection (a)(2) does not apply (by reason of the applicable effective date), and

(iii) interest on the sum of the amounts determined under clauses (i) and (ii) compounded annually—

(I) at the rate of 120 percent of the Federal mid-term rate (as in effect under section 1274 for the 1st month of a plan year) for the period beginning with the 1st plan year to which subsection (a)(2) applies (by reason of the applicable effective date) and ending with the date on which the determination is being made, and

(II) at the interest rate which would be used under the plan under section 417(e)(3) (as of the determination date) for the period beginning with the determination date and ending on the date on which the employee attains normal retirement age.

For purposes of this subparagraph, the term “mandatory contributions” means amounts contributed to the plan by the employee which are required as a condition of employment, as a condition of participation in such plan, or as a condition of obtaining benefits under the plan attributable to employer contributions.

(D) Adjustments The Secretary is authorized to adjust by regulation the conversion factor described in subparagraph (B) from time to time as he may deem necessary. No such adjustment shall be effective for a plan year beginning before the expiration of 1 year after such adjustment is determined and published.

(3) Actuarial adjustment For purposes of this section, in the case of any defined benefit plan, if an employee's accrued benefit is to be determined as an amount other than an annual benefit commencing at normal retirement age, or if the accrued benefit derived from contributions made by an employee is to be determined with respect to a benefit other than an annual benefit in the form of a single life annuity (without ancillary benefits) commencing at normal retirement age, the employee's accrued benefit, or the accrued benefits derived from contributions made by an employee, as the case may be, shall be the actuarial equivalent of such benefit or amount determined under paragraph (1) or (2).

(d) Special rules

(1) Coordination with section 401(a)(4) A plan which satisfies the requirements of this section shall be treated as satisfying any vesting requirements resulting from the application of section 401(a)(4) unless—

(A) there has been a pattern of abuse under the plan (such as a dismissal of employees before their accrued benefits become nonforfeitable) tending to discriminate in favor of employees who are highly compensated employees (within the meaning of section 414(q)), or

(B) there have been, or there is reason to believe there will be, an accrual of benefits or forfeitures tending to discriminate in favor of employees who are highly compensated employees (within the meaning of section 414(q)).

(2) Prohibited discrimination Subsection (a) shall not apply to benefits which may not be provided for designated employees in the event of early termination of the plan under provisions of the plan adopted pursuant to regulations prescribed by the Secretary to preclude the discrimination prohibited by section 401(a)(4).

(3) Termination or partial termination; discontinuance of contributions Notwithstanding the provisions of subsection (a), a trust shall not constitute a qualified trust under section 401(a) unless the plan of which such trust is a part provides that—

(A) upon its termination or partial termination, or

(B) in the case of a plan to which section 412 does not apply, upon complete discontinuance of contributions under the plan,

the rights of all affected employees to benefits accrued to the date of such termination, partial termination, or discontinuance, to the extent funded as of such date, or the amounts credited to the employees’ accounts, are nonforfeitable. This paragraph shall not apply to benefits or contributions which, under provisions of the plan adopted pursuant to regulations prescribed by the Secretary to preclude the discrimination prohibited by section 401(a)(4), may not be used for designated employees in the event of early termination of the plan. For purposes of this paragraph, in the case of the complete discontinuance of contributions under a profit-sharing or stock bonus plan, such plan shall be treated as having terminated on the day on which the plan administrator notifies the Secretary (in accordance with regulations) of the discontinuance.

[(4) Repealed. Pub. L. 99–514, title XI, §1113(b), Oct. 22, 1986, 100 Stat. 2447]

(5) Treatment of voluntary employee contributions In the case of a defined benefit plan which permits voluntary employee contributions, the portion of an employee's accrued benefit derived from such contributions shall be treated as an accrued benefit derived from employee contributions under a plan other than a defined benefit plan.

(6) Accrued benefit not to be decreased by amendment

(A) In general A plan shall be treated as not satisfying the requirements of this section if the accrued benefit of a participant is decreased by an amendment of the plan, other than an amendment described in section 412(c)(8), or section 4281 of the Employee Retirement Income Security Act of 1974.

(B) Treatment of certain plan amendments For purposes of subparagraph (A), a plan amendment which has the effect of—

(i) eliminating or reducing an early retirement benefit or a retirement-type subsidy (as defined in regulations), or

(ii) eliminating an optional form of benefit,

with respect to benefits attributable to service before the amendment shall be treated as reducing accrued benefits. In the case of a retirement-type subsidy, the preceding sentence shall apply only with respect to a participant who satisfies (either before or after the amendment) the preamendment conditions for the subsidy. The Secretary may by regulations provide that this subparagraph shall not apply to a plan amendment described in clause (ii) (other than a plan amendment having an effect described in clause (i)).

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

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

shall not be treated as failing to meet the requirements of this paragraph merely because it modifies distribution options in a nondiscriminatory manner.

(e) Application of vesting standards to certain plans

(1) The provisions of this section (other than paragraph (2)) shall not apply to—

(A) a governmental plan (within the meaning of section 414(d)),

(B) a church plan (within the meaning of section 414(e)) with respect to which the election provided by section 410(d) has not been made,

(D) a plan established and maintained by a society, order, or association described in section 501(c)(8) or (9), if no part of the contributions to or under such plan are made by employers of participants in such plan.

(2) A plan described in paragraph (1) shall be treated as meeting the requirements of this section, for purposes of section 401(a), if such plan meets the vesting requirements resulting from the application of sections 401(a)(4) and 401(a)(7) as in effect on September 1, 1974.

Source credit, amendments & notes

(Added Pub. L. 93–406, title II, §1012(a), Sept. 2, 1974, 88 Stat. 901; amended Pub. L. 94–455, title XIX, §§1901(a)(62), 1906(b)(13)(A), Oct. 4, 1976, 90 Stat. 1774, 1834; Pub. L. 96–364, title II, §206, Sept. 26, 1980, 94 Stat. 1287; Pub. L. 98–397, title II, §202(b), (c), (d)(2), (e)(2), (3), (f), 205, title III, §301(a)(1), Aug. 23, 1984, 98 Stat. 1437, 1439, 1440, 1449, 1450; Pub. L. 99–509, title IX, §§9202(b), 9203(b)(2), Oct. 21, 1986, 100 Stat. 1977, 1979; Pub. L. 99–514, title XI, §§1113(a), (b), (d)(B), 1114(b)(10), 1139(a), title XVIII, §1898(a)(1)(A), (4)(A), (d)(1)(A), (2)(A), (f)(1)(A), Oct. 22, 1986, 100 Stat. 2446, 2447, 2451, 2487, 2941, 2943, 2955, 2956; Pub. L. 100–203, title IX, §9346(b), Dec. 22, 1987, 101 Stat. 1330–374; Pub. L. 100–647, title I, §1018(t)(8)(B), Nov. 10, 1988, 102 Stat. 3589; Pub. L. 101–239, title VII, §§7861(a)(5)(A), (6)(A), 7871(a)(1), (2), (b)(1), 7881(m)(1), Dec. 19, 1989, 103 Stat. 2430, 2435, 2443; Pub. L. 102–318, title V, §521(b)(44), July 3, 1992, 106 Stat. 313; Pub. L. 103–465, title VII, §767(a)(1), Dec. 8, 1994, 108 Stat. 5037; Pub. L. 104–188, title I, §1442(a), Aug. 20, 1996, 110 Stat. 1808.)

References in Text

Section 4281 of the Employee Retirement Income Security Act of 1974, referred to in subsecs. (a)(3)(F)(i), (ii) and (d)(6)(A), is classified to section 1441 of Title 29, Labor.

Section 4203 of the Employee Retirement Income Security Act of 1974, referred to in subsec. (a)(4)(G)(i)(I), is classified to section 1383 of Title 29.

Section 4205(b)(2)(A)(i) of such Act, referred to in subsec. (a)(4)(G)(i)(II), is classified to section 1385(b)(2)(A)(i) of Title 29.

Section 4048 of such Act, referred to in subsec. (a)(4)(G)(ii), is classified to section 1348 of Title 29.

The Social Security Act, referred to in subsecs. (a)(9) and (b)(1)(G), is act Aug. 14, 1935, ch. 531, 49 Stat. 620, as amended. Title II of the Social Security Act is classified generally to subchapter II (§401 et seq.) of Title 42, The Public Health and Welfare. For complete classification of this Act to the Code, see section 1305 of Title 42 and Tables.

Amendments

1996—Subsec. (a)(2). Pub. L. 104–188 substituted “subparagraph (A) or (B)” for “subparagraph (A), (B), or (C)” in introductory provisions and struck out subpar. (C) which read as follows: “Multiemployer plans.—A plan satisfies the requirements of this subparagraph if—

“(i) the plan is a multiemployer plan (within the meaning of section 414(f)), and

“(ii) under the plan—

“(I) an employee who is covered pursuant to a collective bargaining agreement described in section 414(f)(1)(B) and who has completed at least 10 years of service has a nonforfeitable right to 100 percent of the employee's accrued benefit derived from employer contributions, and

“(II) the requirements of subparagraph (A) or (B) are met with respect to employees not described in subclause (I).”

1994—Subsec. (a)(11)(B). Pub. L. 103–465 reenacted subpar. (B) heading without change and amended text generally. Prior to amendment, text read as follows:

“(i) In general.—For purposes of subparagraph (A), the present value shall be calculated—

“(I) by using an interest rate no greater than the applicable interest rate if the vested accrued benefit (using such rate) is not in excess of $25,000, and

“(II) by using an interest rate no greater than 120 percent of the applicable interest rate if the vested accrued benefit exceeds $25,000 (as determined under subclause (I)).

In no event shall the present value determined under subclause (II) be less than $25,000.

“(ii) Applicable interest rate.—For purposes of clause (i), the term ‘applicable interest rate’ means the interest rate which would be used (as of the date of the distribution) by the Pension Benefit Guaranty Corporation for purposes of determining the present value of a lump sum distribution on plan termination.”

1992—Subsec. (d)(3). Pub. L. 102–318 inserted at end “For purposes of this paragraph, in the case of the complete discontinuance of contributions under a profit-sharing or stock bonus plan, such plan shall be treated as having terminated on the day on which the plan administrator notifies the Secretary (in accordance with regulations) of the discontinuance.”

1989—Subsec. (a)(3)(G). Pub. L. 101–239, §7861(a)(5)(A), added subpar. (G).

Subsec. (a)(4)(A). Pub. L. 101–239, §7861(a)(6)(A), amended subpar. (A) generally. Prior to amendment, subpar. (A) read as follows: “years of service before age 18, except that in the case of a plan which does not satisfy subparagraph (A) or (B) of paragraph (2), the plan may not disregard any such year of service during which the employee was a participant;”.

Subsec. (a)(7)(D). Pub. L. 101–239, §7881(m)(1)(D), added subpar. (D).

Subsec. (a)(8)(B). Pub. L. 101–239, §7871(b)(1), amended subpar. (B) generally. Prior to amendment, subpar. (B) read as follows: “the latest of—

“(i) the time a plan participant attains age 65,

“(ii) in the case of a plan participant who commences participation in the plan within 5 years before attaining normal retirement age under the plan, the 5th anniversary of the time the plan participant commences participation in the plan, or

“(iii) in the case of a plan participant not described in clause (ii), the 10th anniversary of the time the plan participant commences participation in the plan.”

Subsec. (b)(2)(B). Pub. L. 101–239, §7871(a)(1), redesignated subpar. (C) as (B) and struck out former subpar. (B) which read as follows: “Disregard of subsidized portion of early retirement benefit.—A plan shall not be treated as failing to meet the requirements of subparagraph (A) solely because the subsidized portion of any early retirement benefit is disregarded in determining benefit accruals.”

Subsec. (b)(2)(C), (D). Pub. L. 101–239, §7871(a)(1), (2), redesignated subpar. (D) as (C) and substituted “this paragraph” for “this subparagraph”. Former subpar. (C) redesignated (B).

Subsec. (c)(2)(B). Pub. L. 101–239, §7881(m)(1)(B), amended subpar. (B) generally. Prior to amendment, subpar. (B) read as follows:

“(i) In general.—In the case of a defined benefit plan providing an annual benefit in the form of a single life annuity (without ancillary benefits) commencing at normal retirement age, the accrued benefit derived from contributions made by an employee as of any applicable date is the annual benefit equal to the employee's accumulated contributions multiplied by the appropriate conversion factor.

“(ii) Appropriate conversion factor.—For purposes of clause (i), the term ‘appropriate conversion factor’ means the factor necessary to convert an amount equal to the accumulated contributions to a single life annuity (without ancillary benefits) commencing at normal retirement age and shall be 10 percent for a normal retirement age of 65 years. For other normal retirement ages the conversion factor shall be determined in accordance with regulations prescribed by the Secretary.”

Subsec. (c)(2)(C)(iii). Pub. L. 101–239, §7881(m)(1)(A), amended cl. (iii) generally. Prior to amendment, cl. (iii) read as follows: “interest on the sum of the amounts determined under clauses (i) and (ii) compounded annually at the rate of 120 percent of the Federal mid-term rate (as in effect under section 1274 for the 1st month of a plan year) from the beginning of the first plan year to which subsection (a)(2) applies (by reason of the applicable effective date) to the date upon which the employee would attain normal retirement age.”

Subsec. (c)(2)(E). Pub. L. 101–239, §7881(m)(1)(C), struck out subpar. (E) which read as follows: “Limitation.—The accrued benefit derived from employee contributions shall not exceed the greater of—

“(i) the employee's accrued benefit under the plan, or

“(ii) the accrued benefit derived from employee contributions determined as though the amounts calculated under clauses (ii) and (iii) of subparagraph (C) were zero.”

1988—Subsec. (a)(11)(A). Pub. L. 100–647 substituted “nonforfeitable” for “vested”.

1987—Subsec. (c)(2)(C)(iii). Pub. L. 100–203, §9346(b)(1), substituted “120 percent of the Federal mid-term rate (as in effect under section 1274 for the 1st month of a plan year)” for “5 percent per annum”.

Subsec. (c)(2)(D). Pub. L. 100–203, §9346(b)(2), struck out “, the rate of interest described in clause (iii) of subparagraph (C), or both” before “from time to time” in first sentence and struck out second sentence which read as follows: “The rate of interest described in clause (iii) of subparagraph (C), or both, from time to time as he may deem necessary. The rate of interest shall bear the relationship to 5 percent which the Secretary determines to be comparable to the relationship which the long-term money rates and investment yields for the last period of 10 calendar years ending at least 12 months before the beginning of the plan year bear to the long-term money rates and investment yields for the 10-calendar year period 1964 through 1973.”

1986—Subsec. (a). Pub. L. 99–514, §1898(d)(1)(A)(ii), inserted reference to par. (11) in introductory text.

Pub. L. 99–509, §9202(b)(3), substituted “subsection (b)(3), and also satisfies, in the case of a defined benefit plan, the requirements of subsection (b)(1) and, in the case of a defined contribution plan, the requirements of subsection (b)(2)” for “paragraph (2) of subsection (b), and in the case of a defined benefit plan, also satisfies the requirements of paragraph (1) of subsection (b)” in first sentence.

Subsec. (a)(2). Pub. L. 99–514, §1113(a), amended par. (2) generally, substituting provisions covering 5-year vesting, 3 to 7 year vesting, and multiemployer plans, for former provisions which had covered 10-year vesting, 5- to 15-year vesting, and the “rule of 45”.

Subsec. (a)(3)(D)(ii). Pub. L. 99–514, §1898(a)(4)(A)(i), substituted last sentence for former last sentence which read as follows: “In the case of a defined contribution plan, the plan provision required under this clause may provide that such repayment must be made before the participant has any one-year break in service commencing after the withdrawal.”

Subsec. (a)(7)(C). Pub. L. 99–514, §1898(a)(4)(A)(ii), substituted last sentence for former last sentence which read as follows: “In the case of a defined contribution plan, the plan provision required under this subparagraph may provide that such repayment must be made before the participant has 5 consecutive 1-year breaks in service commencing after such withdrawal.”

Subsec. (a)(8)(B). Pub. L. 99–509, §9203(b)(2), amended subpar. (B) generally. Prior to amendment, subpar. (B) read as follows: “the latter of—

“(i) the time a plan participant attains age 65, or

“(ii) the 10th anniversary of the time a plan participant commenced participation in the plan.”

Subsec. (a)(10)(B). Pub. L. 99–514, §1113(d)(B), substituted “3 years” for “5 years”.

Subsec. (a)(11)(A). Pub. L. 99–514, §1898(d)(1)(A)(i), amended subpar. (A) generally. Prior to amendment, subpar. (A) read as follows: “If the present value of any accrued benefit exceeds $3,500, such benefit shall not be treated as nonforfeitable if the plan provides that the present value of such benefit could be immediately distributed without the consent of the participant.”

Subsec. (a)(11)(B). Pub. L. 99–514, §1139(a), amended subpar. (B) generally. Prior to amendment, subpar. (B) read as follows: “For purposes of subparagraph (A), the present value shall be calculated by using an interest rate not greater than the interest rate which would be used (as of the date of the distribution) by the Pension Benefit Guaranty Corporation for purposes of determining the present value of a lump sum distribution on plan termination.”

Subsec. (a)(11)(C). Pub. L. 99–514, §1898(d)(2)(A), added subpar. (C).

Subsec. (b)(1). Pub. L. 99–509, §9202(b)(1), substituted “Defined benefit plans” for “General rules” in heading and added subpar. (H).

Subsec. (b)(2) to (4). Pub. L. 99–509, §9202(b)(2), added par. (2) and redesignated former pars. (2) and (3) as (3) and (4), respectively.

Subsec. (d)(1)(A), (B). Pub. L. 99–514, §1114(b)(10), substituted “highly compensated employees (within the meaning of section 414(q))” for “officers, shareholders, or highly compensated”.

Subsec. (d)(4). Pub. L. 99–514, §1113(b), repealed par. (4) which provided that a class year plan satisfied the requirements of subsec. (a)(2) if it provided that 100 percent of each employee's right to or derived from the contributions of the employer on his behalf with respect to any plan year were nonforfeitable not later than the end of the 5th plan year following the plan year for which such contributions were made.

Pub. L. 99–514, §1898(a)(1)(A), substituted “Class-year” for “Class year” in heading and amended par. (4) generally. Prior to amendment, par. (4) read as follows: “The requirements of subsection (a)(2) shall be deemed to be satisfied in the case of a class year plan if such plan provides that 100 percent of each employee's right to or derived from the contributions of the employer on his behalf with respect to any plan year are nonforfeitable not later than the end of the 5th plan year following the plan year for which such contributions were made. For purposes of this section, the term ‘class year plan’ means a profit-sharing, stock bonus, or money purchase plan which provides for the separate nonforfeitability of employees’ rights to or derived from the contributions for each plan year.”

Subsec. (d)(6)(C). Pub. L. 99–514, §1898(f)(1)(A), added subpar. (C).

1984—Subsec. (a)(4)(A). Pub. L. 98–397, §202(b), substituted “18” for “22”.

Subsec. (a)(6)(C). Pub. L. 98–397, §202(c), substituted “5 consecutive 1-year breaks” for “1-year break”, in heading, and in text substituted “5 consecutive 1-year breaks in service” for “any 1-year break in service” and “such 5-year period” for “such break” in two places.

Subsec. (a)(6)(D). Pub. L. 98–397, §202(d)(2), amended subpar. (D) generally.

Subsec. (a)(6)(E). Pub. L. 98–397, §202(e)(2), added subpar. (E).

Subsec. (a)(7)(B)(i). Pub. L. 98–397, §205(b), substituted “$3,500” for “$1,750”.

Subsec. (a)(7)(C). Pub. L. 98–397, §202(f), substituted “5 consecutive 1-year breaks in service” for “any one-year break in service”.

Subsec. (a)(11). Pub. L. 98–397, §205(a), added par. (11).

Subsec. (b)(3)(A). Pub. L. 98–397, §202(e)(3), inserted “, determined without regard to section 410(a)(5)(E)”.

Subsec. (d)(6). Pub. L. 98–397, §301(a)(1), designated existing provisions as subpar. (A) and added subpar. (B).

1980—Subsec. (a). Pub. L. 96–364, §206(1)–(4), in par. (3) added subpars. (E) and (F), and in par. (4) added subpar. (G).

Subsec. (d)(6). Pub. L. 96–364, §206(5), inserted reference to section 4281 of the Employee Retirement Income Security Act of 1974.

1976—Subsec. (a). Pub. L. 94–455, §§1901(a)(62)(A)–(C), 1906(b)(13)(A), substituted “paragraph (8)” for “subsection (a)(8)” in provisions preceding par. (1), substituted references to Sept. 2, 1974, for references to the date of enactment of the Employee Retirement Income Security Act of 1974 in par. (3)(D)(iii), struck out “or his delegate” after “Secretary” in pars. (4)(C) and (7)(B), and substituted “(B)” for “(b)” in heading of par. (7)(C).

Subsec. (b)(1)(D)(i). Pub. L. 94–455, §1901(a)(62)(D), substituted reference to Sept. 2, 1974, for reference to the date of enactment of the Employee Retirement Income Security Act of 1974.

Subsecs. (c)(2)(B)(ii), (D), (d)(2), (3). Pub. L. 94–455, §1906(b)(13)(A), struck out “or his delegate” after “Secretary”.

Subsec. (e)(1)(C). Pub. L. 94–455, §1901(a)(62)(D), substituted reference to Sept. 2, 1974, for reference to the date of enactment of the Employee Retirement Income Security Act of 1974.

Subsec. (e)(2). Pub. L. 94–455, §1901(a)(62)(E), substituted reference to Sept. 1, 1974, for reference to the date before the date of enactment of the Employee Retirement Income Security Act of 1974.

Effective Date of 1996 Amendment

Section 1442(c) of Pub. L. 104–188 provided that: “The amendments made by this section [amending this section and section 1053 of Title 29, Labor] shall apply to plan years beginning on or after the earlier of—

“(1) the later of—

“(A) January 1, 1997, or

“(B) the date on which the last of the collective bargaining agreements pursuant to which the plan is maintained terminates (determined without regard to any extension thereof after the date of the enactment of this Act [Aug. 20, 1996]), or

“(2) January 1, 1999.

Such amendments shall not apply to any individual who does not have more than 1 hour of service under the plan on or after the 1st day of the 1st plan year to which such amendments apply.”

Effective Date of 1994 Amendment

Section 767(d) of Pub. L. 103–465, as amended by Pub. L. 104–188, title I, §1449(a), Aug. 20, 1996, 110 Stat. 1813, provided that:

“(1) In general.—The amendments made by this section [amending this section, sections 415 and 417 of this title, and sections 1053 and 1055 of Title 29, Labor] shall apply to plan years and limitation years beginning after December 31, 1994; except that an employer may elect to treat the amendments made by this section as being effective on or after the date of the enactment of this Act [Dec. 8, 1994].

“(2) No reduction in accrued benefits.—A participant's accrued benefit shall not be considered to be reduced in violation of section 411(d)(6) of the Internal Revenue Code of 1986 or section 204(g) of the Employee Retirement Income Security Act of 1974 [29 U.S.C. 1054(g)] merely because (A) the benefit is determined in accordance with section 417(e)(3)(A) of such Code, as amended by this Act, or section 205(g)(3) of the Employee Retirement Income Security Act of 1974 [29 U.S.C. 1055(g)(3)], as amended by this Act, or (B) the plan applies section 415(b)(2)(E) of such Code, as amended by this Act.

“(3) Section 415.—

“(A) Exception.—A plan that was adopted and in effect before December 8, 1994, shall not be required to apply the amendments made by subsection (b) [amending section 415 of this title] with respect to benefits accrued before the earlier of—

“(i) the later of the date a plan amendment applying the amendments made by subsection (b) is adopted or made effective, or

“(ii) the first day of the first limitation year beginning after December 31, 1999.

Determinations under section 415(b)(2)(E) of the Internal Revenue Code of 1986 before such earlier date shall be made with respect to such benefits on the basis of such section as in effect on December 7, 1994 (except that the modification made by section 1449(b) of the Small Business Job Protection Act of 1996 [Pub. L. 104–188, amending section 415 of this title] shall be taken into account), and the provisions of the plan as in effect on December 7, 1994, but only if such provisions of the plan meet the requirements of such section (as so in effect).

“(B) Timing of plan amendment.—A plan that operates in accordance with the amendments made by subsection (b) shall not be treated as failing to satisfy section 401(a) of the Internal Revenue Code of 1986 or as not being operated in accordance with the provisions of the plan until such date as the Secretary of the Treasury provides merely because the plan has not been amended to include the amendments made by subsection (b).”

Effective Date of 1992 Amendment

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

Effective Date of 1989 Amendment

Amendment by section 7861(a)(5)(A), (6)(A) of Pub. L. 101–239 effective as if included in the provision of the Tax Reform Act of 1986, Pub. L. 99–514, to which such amendment relates, see section 7863 of Pub. L. 101–239, set out as a note under section 106 of this title.

Section 7871(a)(4) of Pub. L. 101–239 provided that: “The amendments made by this subsection [amending this section and section 1054 of Title 29, Labor] shall take effect as if included in the amendments made by section 9202 of the Omnibus Budget Reconciliation Act of 1986 [Pub. L. 99–509].”

Section 7871(b)(3) of Pub. L. 101–239 provided that: “The amendments made by this subsection [amending this section and section 1002 of Title 29, Labor] shall take effect as if included in the amendments made by section 9203 of the Omnibus Budget Reconciliation Act of 1986 [Pub. L. 99–509].”

Amendment by section 7881(m)(1) of Pub. L. 101–239 effective, except as otherwise provided, as if included in the provision of the Pension Protection Act, Pub. L. 100–203, §§9302–9346, to which such amendment relates, see section 7882 of Pub. L. 101–239, set out as a note under section 401 of this title.

Effective Date of 1988 Amendment

Amendment by 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.

Effective Date of 1987 Amendment

Amendment by Pub. L. 100–203 applicable to plan years beginning after Dec. 31, 1987, with plan amendments not required to be made before first plan year beginning on or after Jan. 1, 1989, if certain conditions are met, see section 9346(c) of Pub. L. 100–203, set out as a note under section 1054 of Title 29, Labor.

Effective Date of 1986 Amendments

Section 1113(f), formerly §1113(e), of Pub. L. 99–514, as redesignated and amended by Pub. L. 101–239, title VII, §7861(a)(3), (4), Dec. 19, 1989, 103 Stat. 2430, provided that:

“(1) In general.—Except as provided in paragraph (2), the amendments made by this section [amending this section and section 410 of this title and sections 1052 to 1054 of Title 29, Labor] shall apply to plan years beginning after December 31, 1988.

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

“(A) the later of—

“(i) January 1, 1989, or

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

“(B) January 1, 1991.

“(3) Participation required.—The amendments made by this section shall not apply to any employee who does not have 1 hour of service in any plan year to which the amendments made by this section apply.

“(4) Repeal of class year vesting.—If a plan amendment repealing class year vesting is adopted after October 22, 1986, such amendment shall not apply to any employee for the 1st plan year to which the amendments made by subsections (b) and (e)(2) [amending this section and section 1053 of Title 29] apply (and any subsequent plan year) if—

“(A) such plan amendment would reduce the nonforfeitable right of such employee for such year, and

“(B) such employee has at least 1 hour of service before the adoption of such plan amendment and after the beginning of such 1st plan year.

This paragraph shall not apply to an employee who has 5 consecutive 1-year breaks in service (as defined in section 411(a)(6)(A) of the Internal Revenue Code of 1986) which include the 1st day of the 1st plan year to which the amendments made by subsection (b) and (e)(2) apply. A plan shall not be treated as failing to meet the requirements of section 401(a)(26) of such Code by reason of complying with the provisions of this paragraph.”

Amendment by section 1114(b)(10) of Pub. L. 99–514 applicable to years beginning after Dec. 31, 1988, see section 1114(c)(3) of Pub. L. 99–514, set out as a note under section 414 of this title.

Section 1139(d) of Pub. L. 99–514, as amended by Pub. L. 100–647, title I, §1011A(k), Nov. 10, 1988, 102 Stat. 3483, provided that:

“(1) In general.—The amendments made by this section [amending this section and section 417 of this title and sections 1053 and 1055 of Title 29, Labor] shall apply to distributions in plan years beginning after December 31, 1984, except that such amendments shall not apply to any distributions in plan years beginning after December 31, 1984, and before January 1, 1987, if such distributions were made in accordance with the requirements of the regulations issued under the Retirement Equity Act of 1984 [Pub. L. 98–397, see Short Title of 1984 Amendment note set out under section 1001 of Title 29].

“(2) Reduction in accrued benefits.—

“(A) In general.—If a plan—

“(i) adopts a plan amendment before the close of the first plan year beginning on or after January 1, 1989, which provides for the calculation of the present value of the accrued benefits in the manner provided by the amendments made by this section, and

“(ii) the plan reduces the accrued benefits for any plan year to which such plan amendment applies in accordance with such plan amendment,

such reduction shall not be treated as a violation of section 411(d)(6) of the Internal Revenue Code of 1986 or section 204(g) of the Employee Retirement Income Security Act of 1974 (29 U.S.C. 1054(g)).

“(B) Special rule.—In the case of a plan maintained by a corporation incorporated on April 11, 1934, which is headquartered in Tarrant County, Texas—

“(i) such plan may be amended to remove the option of an employee to receive a lump sum distribution (within the meaning of section 402(e)(5) of such Code) if such amendment—

“(I) is adopted within 1 year of the date of the enactment of this Act [Oct. 22, 1986], and

“(II) is not effective until 2 years after the employees are notified of such amendment, and

“(ii) the present value of any vested accrued benefit of such plan determined during the 3-year period beginning on the date of the enactment of this Act shall be determined under the applicable interest rate (within the meaning of section 411(a)(11)(B)(ii) of such Code), except that if such value (as so determined) exceeds $50,000, then the value of any excess over $50,000 shall be determined by using the interest rate specified in the plan as of August 16, 1986.”

Section 1898(a)(1)(C) of Pub. L. 99–514 provided that: “The amendments made by this paragraph [amending this section and section 1053 of Title 29, Labor] shall apply to contributions made for plan years beginning after the date of the enactment of this Act [Oct. 22, 1986]; except that, in the case of a plan described in section 302(b) of the Retirement Equity Act of 1984 [section 302(b) of Pub. L. 98–397, set out as a note under section 1001 of Title 29], such amendments shall not apply to any plan year to which the amendments made by such Act [see Short Title of 1984 Amendment note set out under section 1001 of Title 29] do not apply by reason of such section 302(b).”

Amendment by section 1898(a)(4)(A), (d)(1)(A), (2)(A), (f)(1)(A) of Pub. L. 99–514 effective as if included in the provision of the Retirement Equity Act of 1984, Pub. L. 98–397, to which such amendment relates, except as otherwise provided, see section 1898(j) of Pub. L. 99–514, set out as a note under section 401 of this title.

Amendment by section 9202(b) of Pub. L. 99–509 applicable only with respect to plan years beginning on or after Jan. 1, 1988, and only to employees who have 1 hour of service in any plan year to which amendment applies, with special rule for collectively bargained plans, and amendment by section 9203(b)(2) of Pub. L. 99–509 applicable only with respect to plan years beginning on or after Jan. 1, 1988, and only with respect to service performed on or after such date, see section 9204(a), (b) of Pub. L. 99–509, set out as an Effective and Termination Dates of 1986 Amendments note under section 623 of Title 29, Labor.

Effective Date of 1984 Amendment

Amendment by Pub. L. 98–397 applicable to plan years beginning after Dec. 31, 1984, except as otherwise provided, see sections 302 and 303 of Pub. L. 98–397, set out as a note under section 1001 of Title 29, Labor.

Effective Date of 1980 Amendment

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

Effective Date of 1976 Amendment

Amendment by section 1901(a)(62) of Pub. L. 94–455 effective for taxable years beginning after Dec. 31, 1976, see section 1901(d) of Pub. L. 94–455, set out as a note under section 2 of this title.

Effective Date

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

Regulations

Secretary of the Treasury or his delegate to issue before Feb. 1, 1988, final regulations to carry out amendments made by sections 1113 and 1114 of Pub. L. 99–514, see section 1141 of Pub. L. 99–514, set out as a note under section 401 of this title.

Secretary of Labor, Secretary of the Treasury, and Equal Employment Opportunity Commission shall each issue before Feb. 1, 1988, final regulations to carry out amendments made by sections 9202 and 9203 of Pub. L. 99–509, see section 9204 of Pub. L. 99–509, set out as a note under section 623 of Title 29, Labor.

Transitional Rule: Certain Plan Amendments Adopted or Effective On or Before August 20, 1996

Section 1449(d) of Pub. L. 104–188 provided that: “In the case of a plan that was adopted and in effect before December 8, 1994, if—

“(1) a plan amendment was adopted or made effective on or before the date of the enactment of this Act [Aug. 20, 1996] applying the amendments made by section 767 of the Uruguay Round Agreements Act [Pub. L. 103–465, see Effective Date of 1994 Amendment note set out above], and

“(2) within 1 year after the date of the enactment of this Act [Aug. 20, 1996], a plan amendment is adopted which repeals the amendment referred to in paragraph (1),

the amendment referred to in paragraph (1) shall not be taken into account in applying section 767(d)(3)(A) of the Uruguay Round Agreements Act, as amended by subsection (a).”

Plan Amendments Reflecting Amendments by Section 7881(m) of Pub. L. 101–239 Not Treated as Reducing Accrued Benefits

For provisions directing that if during the period beginning Dec. 22, 1987, and ending June 21, 1988, a plan was amended to reflect the amendments by section 9346 of Pub. L. 100–203 and such plan is amended to reflect the amendments by section 7881(m) of Pub. L. 101–239, any plan amendments made to reflect the amendments by section 7881(m) of Pub. L. 101–239 shall not be treated as reducing accrued benefits for purposes of subsection (d)(6) of this section or section 1054(g) of Title 29, Labor, see section 7881(m)(3) of Pub. L. 101–239, set out as a note under section 1054 of Title 29.

Plan Amendments Not Required Until January 1, 1998

For provisions directing that if any amendments made by subtitle D [§§1401–1465] of title I of Pub. L. 104–188 require an amendment to any plan or annuity contract, such amendment shall not be required to be made before the first day of the first plan year beginning on or after Jan. 1, 1998, see section 1465 of Pub. L. 104–188, set out as a note under section 401 of this title.

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.

For provisions directing that if any amendments made by sections 9202(b) and 9203(b)(2) of Pub. L. 99–509 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 9204 of Pub. L. 99–509, set out as a note under section 623 of Title 29, Labor.

Alternate Methods of Satisfying Requirements for Vesting and Accrued Benefits

Section 1012(c) of Pub. L. 93–406, as amended by Pub. L. 99–514, §2, Oct. 22, 1986, 100 Stat. 2095, provided that: “In the case of any plan maintained on January 1, 1974, if, not later than 2 years after the date of the enactment of this Act [Sept. 2, 1974], the plan administrator petitions the Secretary of Labor, the Secretary of Labor may prescribe an alternate method which shall be treated as satisfying the requirements of subsection (a)(2) of section 411 of the Internal Revenue Code of 1986 [formerly I.R.C. 1954], or of subsection (b)(1) (other than subparagraph (D) thereof) of such section 411, or of both such provisions for a period of not more than 4 years. The Secretary may prescribe such alternate method only when he finds that—

“(1) the application of such requirements would increase the costs of the plan to such an extent that there would result a substantial risk to the voluntary continuation of the plan or a substantial curtailment of benefit levels or the levels of employees’ compensation,

“(2) the application of such requirements or discontinuance of the plan would be adverse to the interests of plan participants in the aggregate, and

“(3) a waiver or extension of time granted under section 412(d) or (e) would be inadequate.

In the case of any plan with respect to which an alternate method has been prescribed under the preceding provisions of this subsection for a period of not more than 4 years, if, not later than 1 year before the expiration of such period, the plan administrator petitions the Secretary of Labor for an extension of such alternate method, and the Secretary makes the findings required by the preceding sentence, such alternate method may be extended for not more than 3 years.”

I.R.C. § 411 — Minimum vesting standards · USC 1996 ed., current through 1997-01-06 · https://pensionresource.website/EAMain?content=EAMain.Law&id=irc-411&asof=1997-01-06 · printed Oct 16, 2026

Parallel provisions

ERISA § 203 Minimum vesting standards
ERISA § 204 Benefit accrual requirements and anti-cutback
ERISA § 203(e) Involuntary cash-outs and present value

Cited by (code & regs)

Treas. Reg. § 1.411(d)-4 Section 411(d)(6) protected benefits.
Treas. Reg. § 1.411(b)(5)-1 Reduction in rate of benefit accrual under a defi…
Treas. Reg. § 1.411(d)-3 Section 411(d)(6) protected benefits.
Treas. Reg. § 1.411(b)-1 Accrued benefit requirements.
Treas. Reg. § 1.411(a)(13)-1 Statutory hybrid plans.
Treas. Reg. § 1.411(a)-7 Definitions and special rules.
Treas. Reg. § 1.415(b)-1 Limitations for defined benefit plans.
Treas. Reg. § 1.401(a)-20 Requirements of qualified joint and survivor annu…
Treas. Reg. § 1.401(a)(4)-11 Additional rules.
Treas. Reg. § 1.411(a)-1 Minimum vesting standards; general rules.
Treas. Reg. § 1.416-1 Questions and answers on top-heavy plans.
Treas. Reg. § 1.411(c)-1 Allocation of accrued benefits between employer a…
Treas. Reg. § 1.417(e)-1 Restrictions and valuations of distributions from…
Treas. Reg. § 1.410(a)-7 Elapsed time.
Treas. Reg. § 1.411(a)-6 Year of service; hours of service; breaks in serv…

Treasury Regulations

Treas. Reg. § 1.411(a)-1 Minimum vesting standards; general rules.
Treas. Reg. § 1.411(a)-2 Effective dates.
Treas. Reg. § 1.411(a)-3 Vesting in employer-derived benefits.
Treas. Reg. § 1.411(a)-3T Vesting in employer-derived benefits (temporary).
Treas. Reg. § 1.411(a)-4 Forfeitures, suspensions, etc.
Treas. Reg. § 1.411(a)-4T Forfeitures, suspensions, etc. (temporary).
Treas. Reg. § 1.411(a)-5 Service included in determination of nonforfeitable percentage.
Treas. Reg. § 1.411(a)-6 Year of service; hours of service; breaks in service.
Treas. Reg. § 1.411(a)-7 Definitions and special rules.
Treas. Reg. § 1.411(a)-8 Changes in vesting schedule.
Treas. Reg. § 1.411(a)-8T Changes in vesting schedule (temporary).
Treas. Reg. § 1.411(a)-9 [Reserved]
Treas. Reg. § 1.411(a)-11 Restriction and valuation of distributions.
Treas. Reg. § 1.411(a)(13)-1 Statutory hybrid plans.
Treas. Reg. § 1.411(b)-1 Accrued benefit requirements.
Treas. Reg. § 1.411(b)(5)-1 Reduction in rate of benefit accrual under a defined benefit plan.
Treas. Reg. § 1.411(c)-1 Allocation of accrued benefits between employer and employee contributions.
Treas. Reg. § 1.411(d)-1 Coordination of vesting and discrimination requirements. [Reserved]
Treas. Reg. § 1.411(d)-2 Termination or partial termination; discontinuance of contributions.
Treas. Reg. § 1.411(d)-3 Section 411(d)(6) protected benefits.
Treas. Reg. § 1.411(d)-4 Section 411(d)(6) protected benefits.
Treas. Reg. § 1.411(d)-5 [Reserved]

Guidance addressing this section

IRS / Treasury

Final Rules

89 FR 3552 Jan 19, 2024 — Update to Minimum Present Value Requirements for Defined Benefit Plan Distributions (a)(a)(1)(a)(11)(a)(11)(A)(a)(11)(B)(a)(13)
81 FR 62359 Sep 9, 2016 — Modifications to Minimum Present Value Requirements for Partial Annuity Distribution Options Under Defined Benefit Pension Plans (a)(11)(a)(11)(B)(a)(13)(a)(13)(C)(c)(3)(d)(6)
80 FR 70680 Nov 16, 2015 — Transitional Amendments To Satisfy the Market Rate of Return Rules for Hybrid Retirement Plans (a)(a)(13)(b)(b)(1)(b)(1)(H)(b)(1)(ii)(F)
79 FR 56442 Sep 19, 2014 — Additional Rules Regarding Hybrid Retirement Plans (a)(a)(1)(a)(11)(a)(13)(a)(13)(A)(a)(13)(B)
77 FR 66915 Nov 8, 2012 — Amendment of Prohibited Payment Option Under Single-Employer Defined Benefit Plan of Plan Sponsor in Bankruptcy (a)(11)(a)(9)(d)(6)(d)(6)(A)(d)(6)(B)(d)(6)(B)(ii)
76 FR 4244 Jan 25, 2011 — Hybrid Retirement Plans (a)(13)(B)
75 FR 81456 Dec 28, 2010 — Hybrid Retirement Plans; Correction (b)(5)(b)(5)(A)
75 FR 64123 Oct 19, 2010 — Hybrid Retirement Plans (a)(a)(11)(a)(13)(a)(13)(A)(a)(13)(B)(a)(13)(C)

Notices

Notice 2022-45 Oct 17, 2022 — Notice 2022-45 extends the deadlines for amending an eligible retirement plan (including an individual retirement arrangement or annuity contract) to reflect t… (d)(6)
Notice 2016-67 Nov 21, 2016 — The notice addresses the application of the market rate of return limitation of §411(b)(5)(B)(i) and §1.411(b)(5)–1(d) to a pension equity plan (PEP) that prov… (a)(a)(13)(a)(13)(C)(b)(b)(1)(H)(b)(5)
Notice 2015-84 Dec 28, 2015 — The Notice provides a list of changes in plan qualification requirements to be used by plan sponsors submitting determination letter applications for plans dur… (a)(13)(a)(13)(A)(b)(1)(b)(5)(d)(6)(f)
Notice 2013-17 May 13, 2013 — This notice provides relief from the anti-cutback requirements of § 411(d)(6) of the Code for plan amendments that eliminate a distribution option described in… (d)(6)(d)(6)(A)(d)(6)(B)(d)(6)(C)
Notice 2012-70 Dec 17, 2012 — This notice extends the deadline, as set forth in Notice 2011-96, 2011-52 I.R.B. 915, to amend a defined benefit plan to satisfy the requirements of section 43… (d)(6)
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)(11)(c)(4)(ii)(d)(6)
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… (a)(a)(11)(a)(13)(a)(13)(A)(a)(13)(C)(b)(1)
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 … (b)(5)(b)(5)(B)(i)(d)
Notice 2010-90 Dec 27, 2010 — This notice contains the 2010 Cumulative List of Changes in Plan Qualification Requirements (2010 Cumulative List) described in section 4 of Rev. Proc. 2007-44… (a)(a)(11)(a)(13)(a)(13)(A)(a)(13)(C)(b)(1)
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…
Notice 2009-97 Dec 28, 2009 — This notice extends the deadline for amending qualifed retirement plans to meet certain requirements of the Code that were added by the Pension Protection Act … (a)(13)(a)(13)(A)(a)(13)(B)(a)(13)(C)(a)(2)(b)
Notice 2008-98 Nov 3, 2008 — This notice provides that the IRS and Treasury intend to amend the normal retirement age regulations to change the effective date for governmental plans to pla… (a)(8)
Notice 2007-69 Aug 27, 2007 — Normal retirement age; temporary relief. This notice provides temporary relief for certain pension plans whose definition of normal retirement age may be requi… (a)(a)(1)(a)(8)(b)(1)(b)(2)(ii)(F)(d)(6)
Notice 2007-14 Feb 12, 2007 — Permitted benefits; defined benefit plan. This notice, which is a notice of intent to propose regulations, requests comments regarding the types of benefits pe… (a)(a)(9)(b)(1)(b)(3)(i)(d)(6)(d)(6)(A)
Notice 2007-6 Jan 16, 2007 — Cash balance defined benefit pension plans; transition rules; request for comments. This notice announces that the Service is beginning to process determinatio… (a)(a)(13)(a)(13)(A)(a)(13)(B)(a)(13)(C)(a)(13)(C)(i)
Notice 2007-3Modified Jan 8, 2007 — Retirement plans; qualification, list of changes. This notice sets forth a list of changes referred to in Rev. Proc. 2005-66, 2005-2 C.B. 509, pertaining to th… (a)(a)(11)(a)(11)(D)(d)(6)(d)(6)(B)(d)(6)(D)
Modified by Notice 2007-69
Notice 2006-89Modified Oct 23, 2006 — Section 906 of Pension Protection Act of 2006; transition rule. This notice provides transition relief for plans of Indian tribal governments to comply with th… (d)(6)
Modified by Notice 2007-67
Notice 2005-101 Dec 27, 2005 — Retirement plans; qualification, list of changes. This notice sets forth a list of changes referred to in Rev. Proc. 2005-66 pertaining to the statutory, regul… (a)(a)(11)(D)(d)(6)(d)(6)(D)(d)(6)(E)(i)

Proposed Rules

81 FR 85190Proposed Nov 25, 2016 — Update to Minimum Present Value Requirements for Defined Benefit Plan Distributions Comments due Feb 23, 2017 (a)(a)(1)(a)(1)(ii)(a)(11)(a)(11)(B)(a)(13)
79 FR 56305Proposed Sep 19, 2014 — Transitional Amendments To Satisfy the Market Rate of Return Rules for Hybrid Retirement Plans Comments due Dec 18, 2014 (a)(13)(a)(13)(A)(a)(13)(C)(b)(b)(1)(H)(b)(5)
77 FR 51496Proposed Aug 24, 2012 — Amendment of Prohibited Payment Option Under Single-Employer Defined Benefit Plan of Plan Sponsor in Bankruptcy; Hearing Cancellation (d)(6)
77 FR 37349Proposed Jun 21, 2012 — Amendment of Prohibited Payment Option Under Single-Employer Defined Benefit Plan of Plan Sponsor in Bankruptcy Comments due Aug 20, 2012 (a)(11)(a)(9)(d)(6)(d)(6)(A)(d)(6)(B)(d)(6)(B)(ii)
77 FR 5454Proposed Feb 3, 2012 — Modifications to Minimum Present Value Requirements for Partial Annuity Distribution Options Under Defined Benefit Pension Plans Comments due May 3, 2012 (a)(11)(a)(11)(B)(a)(13)(a)(13)(C)(d)(6)(g)(4)
75 FR 81543Proposed Dec 28, 2010 — Additional Rules Regarding Hybrid Retirement Plans; Correction (e)(2)(iii)(A)
75 FR 64197Proposed Oct 19, 2010 — Additional Rules Regarding Hybrid Retirement Plans Comments due Jan 12, 2011 (a)(a)(1)(a)(11)(a)(13)(a)(13)(A)(a)(13)(B)
REG-107318-08Proposed Nov 10, 2008 — Proposed regulations provide that the notice required under section 411(a)(11) of the Code to be provided to a participant of his or her right, if any, to defe… (a)(a)(11)(a)(11)(A)(c)(c)(2)(c)(2)(i)
REG-100464-08Proposed Aug 11, 2008 — Proposed regulations under section 411(b)(1) of the Code provide guidance on the application of the accrual rule for defined benefit plans under section 411(b)… (a)(a)(1)(a)(2)(a)(7)(A)(i)(b)(b)(1)
REG-104946-07Proposed Mar 17, 2008 — Proposed regulations provide guidance under sections 411(a)(13) and 411(b)(5) of the Code, which were added by the Pension Protection Act of 2006. Section 411(… (a)(a)(1)(a)(13)(a)(13)(A)(a)(13)(B)(a)(13)(C)
REG-133300-07Proposed Dec 3, 2007 — Part IV. Items of General Interest (a)(a)(3)(G)(b)(7)
REG-156518-04Proposed Sep 19, 2005 — Proposed regulations under section 411(d)(6) of the Code provide guidance relating to the anti-cutback rules. A public hearing is scheduled for December 6, 200… (a)(a)(10)(a)(10)(A)(a)(10)(B)(a)(3)(a)(3)(B)
REG-128309-03Proposed Apr 19, 2004 — Proposed regulations under section 411(d)(6) of the Code provide guidance on the conditions under which a plan amendment may eliminate or reduce an early retir… (a)(a)(11)(a)(7)(a)(9)(c)(3)(c)(4)
REG-112039-03Proposed Sep 2, 2003 — Proposed regulations under section 411 of the Code amend section 1.411(d)-4, of the regulations to reflect the addition of section 411(d)(6)(E) by the Economic… (d)(6)(d)(6)(A)(d)(6)(B)(d)(6)(E)

Revenue Procedures

Rev. Proc. 2016-37Superseded Jul 18, 2016 — Rev. Proc. 2016–37 sets forth the procedures for the determination letter program for individually designed plans and the six-year remedial amendment cycle sys… (d)(6)
Superseded by Rev. Proc. 2023-37; Superseded by Rev. Proc. 2022-40
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)(10)(a)(13)(C)(b)(1)(b)(1)(A)(b)(1)(B)(b)(5)(B)(iii)
Rev. Proc. 2005-76 Dec 12, 2005 — Retroactive payment of benefits; multiemployer plan; discretionary relief; extension. This procedure extends the date by which certain qualified retirement pla… (d)(6)
Rev. Proc. 2005-23Modified May 2, 2005 — Retroactive payment of benefits; remedial amendment period; determination letters. This document contains procedures to limit the retroactive application of th… (a)(a)(3)(a)(3)(B)(d)(6)(d)(6)(A)(d)(6)(B)
Modified by Rev. Proc. 2005-76

Treasury Decisions

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… (a)(13)(a)(13)(A)(b)(1)(b)(1)(B)(b)(5)(b)(5)(B)(i)
T.D. 9601 Mar 4, 2013 — Final regulations under section 411(d)(6) of the Code provide guidance under the anti-cutback rules, which generally prohibit plan amendments eliminating or re… (a)(11)(a)(9)(d)(6)(d)(6)(A)(d)(6)(B)(d)(6)(B)(ii)
T.D. 9325 Jun 11, 2007 — Final regulations under section 401 of the Code provide rules permitting in-service distributions to be made to a participant from a pension plan upon the part… (d)(6)
T.D. 9280 Sep 18, 2006 — Final regulations under section 411(d)(6) of the Code provide guidance on the application of the anti-cutback rules. (d)(6)
T.D. 9219 Sep 19, 2005 — Final regulations under section 411(d)(6) of the Code provide guidance relating to the anti-cutback rules and the notification requirements under section 4980F. (a)(a)(11)(a)(7)(A)(a)(9)(c)(3)(d)(6)
T.D. 9176 Mar 7, 2005 — Final regulations under section 411 of the Code reflect the addition of section 411(d)(6)(E) by the Economic Growth and Tax Relief Reconciliation Act of 2001 (… (d)(6)(E)

Announcements

Ann. 2014-4 Feb 10, 2014 — This announcement extends to February 2, 2015, the deadline to submit on-cycle applications for opinion and advisory letters for pre-approved defined benefit p… (a)(13)(C)
Ann. 2009-82 Nov 30, 2009 — Effective date of regulations under section 411(b)(5)(B)(i); relief under section 411(d)(6); and notice to pension plan participants.The Treasury Department an… (b)(5)(B)(i)(d)(6)
Ann. 2004-57 Jul 6, 2004 — Age-discrimination regulations; proposed withdrawal. Proposed regulations that would have interpreted the provisions of sections 411(b)(1)(H) and 411(b)(2) of … (b)(1)(H)(b)(2)

Revenue Rulings

Rev. Rul. 2012-4 Feb 21, 2012 — Rollover from qualified defined contribution plan to qualified defined benefit plan to obtain additional annuity. This ruling describes whether a qualified def… (a)(1)(a)(11)(a)(11)(D)(a)(3)(A)(b)(1)(ii)(c)
Rev. Rul. 2008-7 Feb 19, 2008 — Accrued benefits; cash balance defined benefit pension plans; section 411 of the Code. This ruling, which pertains to a traditional defined benefit pension pla… (b)(1)(A)
Rev. Rul. 2007-43 Jul 9, 2007 — Section 411(d)(3); partial termination; turnover. This ruling holds that based on its facts and circumstances, there is a presumption of a partial termination … (b)(1)(b)(2)(b)(3)(d)(3)
Rev. Rul. 2005-55 Aug 15, 2005 — Profit-sharing plan; retiree health accounts; nonforfeitability; prospective application. This ruling holds that a sub-account within a profit-sharing plan tha…
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)(11)(D)
Rev. Rul. 2004-10 Feb 17, 2004 — Significant detriment; defined contribution plan; allocation of expenses. This ruling describes the application of the significant detriment rule in regulation… (a)(11)(a)(11)(A)(c)(2)(i)

PBGC

Final Rules

85 FR 55587 Sep 9, 2020 — Lump Sum Payment Assumptions (d)(6)
79 FR 70090 Nov 25, 2014 — Title IV Treatment of Rollovers From Defined Contribution Plans to Defined Benefit Plans (c)(c)(1)(c)(2)(c)(2)(B)

Proposed Rules

81 FR 64700Proposed Sep 20, 2016 — Missing Participants Comments due Nov 21, 2016 (a)(11)(a)(11)(A)(c)(2)(C)
79 FR 18483Proposed Apr 2, 2014 — Title IV Treatment of Rollovers From Defined Contribution Plans To Defined Benefit Plans Comments due Jun 2, 2014 (a)(c)(c)(1)(c)(2)(c)(2)(B)(c)(2)(C)
76 FR 67105Proposed Oct 31, 2011 — Cash Balance Plans; Benefit Determinations and Plan Valuations for Statutory Hybrid Plans; Pension Protection Act of 2006 Comments due Dec 30, 2011 (a)(13)(a)(13)(A)(a)(13)(C)(b)(5)(b)(5)(B)(b)(5)(B)(vi)

Technical Updates

PBGC Tech. Update 10-3 — Simplified Methods for Applying the Requirement to Disregard Benefit Reductions in Determining Withdrawal Liability - Multiemployer Pension Plans - Pension Pro… (d)(6)

Also cited in 164 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)(11)(d)(6)
Notice 2026-34 Jun 1, 2026 — 2026 Cumulative List of Changes in Plan Qualification Requirements for Defined Benefit Qualified Pre-approved Plans (a)(11)(b)(1)
Notice 2026-31 Jun 1, 2026 — This notice sets forth updates on the corporate bond monthly yield curve, the corresponding spot segment rates for April 2026 used under § 417(e)(3)(D), the 24… (a)(11)(b)(1)
Notice 2026-13 Feb 2, 2026 — Safe Harbor Explanations – Eligible Rollover Distributions (a)(11)
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)(1)(d)(6)
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
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 (d)(6)
Notice 2024-2Modified Jan 8, 2024 — Miscellaneous Changes Under the SECURE 2.0 Act of 2022 (a)(a)(13)(C)(a)(13)(C)(i)(a)(13)(C)(ii)(b)(b)(1)
Modified by Notice 2026-33
Notice 2024-3 Jan 8, 2024 — 2023 Cumulative List of Changes in Plan Qualification Requirements for Defined Contribution Qualified Pre-approved Plans (a)(11)
Notice 2022-33 Aug 22, 2022 — Notice 2022-33 extends the deadlines for amending a retirement plan or IRA to reflect the provisions of Division O of the Further Consolidated Appropriations A… (d)(6)
Notice 2021-48 Aug 16, 2021 — Guidance on Single-Employer Defined Benefit Pension Plan Funding Changes under the American Rescue Plan Act of 2021 (b)(1)(H)(d)(1)(i)(d)(1)(iii)(A)(d)(1)(iii)(B)(d)(6)
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… (d)(6)(d)(6)(B)
Notice 2019-60 Dec 2, 2019 — Notice 2019-60 provides temporary relief with respect to the nondiscrimination requirements relating to benefits, rights, and features under closed defined ben… (g)(4)
Notice 2019-61 Dec 2, 2019 — This notice sets forth updates on the corporate bond monthly yield curve, the corresponding spot segment rates for November 2019 used under § 417(e)(3)(D), the… (g)(4)
Notice 2019-18 Mar 25, 2019 — This notice is to inform taxpayers that the Department of the Treasury and the Internal Revenue Service no longer intend to amend the required minimum distribu…
Notice 2017-72 Dec 26, 2017 — This notice contains the 2017 Required Amendments List for individually designed qualified retirement plans. The list identifies certain changes in qualificati… (d)(6)
Notice 2017-44 Sep 5, 2017 — The notice provides model amendments that a sponsor of a qualified defined benefit plan may use to amend its plan document to offer bifurcated benefit distribu… (a)(a)(11)(d)(6)(d)(6)(B)
Notice 2017-37 Jul 17, 2017 — This notice contains the Cumulative List of Changes in Plan Qualification Requirements for Pre-Approved Defined Contribution Plans for 2017 (2017 Cumulative Li… (d)(6)
Notice 2016-50 Sep 19, 2016 — This notice provides updated static mortality tables to be used for defined benefit pension plans under § 430(h)(3)(A) of the Internal Revenue Code (Code) and … (a)(11)(A)
Notice 2016-39 Jun 27, 2016 — This notice provides guidance as to whether payments received by an employee from a qualified defined benefit plan during phased retirement are amounts receive… (e)
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… (d)(6)
Notice 2015-53 Aug 17, 2015 — This notice provides updated static mortality tables to be used for defined benefit pension plans for purposes of calculating the funding target and other item… (a)(11)(A)
Notice 2015-49 Jul 27, 2015 — This notice informs taxpayers that the Treasury Department and the IRS intend to amend the required minimum distribution regulations under § 401(a)(9) of the I…
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… (a)(13)(a)(13)(A)(a)(13)(C)(b)(1)(b)(5)(d)(6)
Notice 2014-66 Nov 10, 2014 — This notice provides a special rule that enables qualified defined contribution plans to provide lifetime income by offering, as investment options, a series o… (a)(9)(d)(6)(d)(6)(A)(d)(6)(B)(i)
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… (d)(6)
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… (a)(13)(a)(13)(A)(a)(13)(C)(b)(1)(b)(5)(d)(6)
Notice 2013-49 Aug 5, 2013 — This notice provides updated static mortality tables to be used by defined benefit pension plans for purposes of satisfying certain funding and benefit require… (a)(11)(A)
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… (a)(a)(11)(a)(13)(a)(13)(A)(a)(13)(C)(b)(1)
Notice 2012-61 Oct 15, 2012 — This notice provides guidance on the special rules relating to pension funding stabilization for single employer defined benefit pension plans under amendments… (b)(1)(H)(d)(d)(1)(iii)(d)(3)(d)(4)(d)(6)
Notice 2012-46 Jul 23, 2012 — This notice provides guidance in the form of questions and answers with respect to the notice requirements of section 101(j) of the Employee Retirement Income … (a)(11)(a)(9)
Notice 2012-29 Apr 30, 2012 — This notice announces that the IRS and the Treasury Department anticipate issuing guidance relating to the applicability of the normal retirement age rules to … (a)(a)(3)(B)(a)(8)(b)(b)(1)(H)(iii)(e)(1)
Notice 2010-83 Dec 20, 2010 — Funding relief for multiemployer defined benefit plans under PRA 2010. This notice provides guidance in the form of questions and answers for sponsors of multi… (d)(6)
Notice 2010-84 Dec 20, 2010 — Section 2112 of the Small Business Jobs Act of 2010 (“SBJA”) added section 402A(c)(4) to the Code, effective for distributions made after September 27, 2010, t… (a)(11)(d)(6)(d)(6)(B)(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… (a)(a)(11)(a)(11)(D)(a)(13)(a)(13)(A)(b)(1)(A)
Notice 2009-65 Sep 28, 2009 — Adding automatic enrollment to section 401(k) plans - sample amendments. This notice provides two sample amendments that sponsors of section 401(k) plans can u… (a)(3)(G)
Notice 2009-71 Aug 31, 2009 — Special rules governing eligible combined plans. The Treasury Department and the Service plan to issue guidance relating to eligible combined plans under secti… (a)(13)(C)(a)(4)(b)(5)(B)(i)
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… (a)(a)(11)(a)(11)(D)(a)(13)(b)(1)(A)(b)(5)
Notice 2008-85 Oct 20, 2008 — This notice provides updated static mortality tables to be used in applying the minimum funding requirements to single employer defined benefit pension plans t… (a)(11)(A)
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… (d)(6)
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 … (a)(a)(11)(a)(11)(D)(d)(6)(d)(6)(B)(d)(6)(D)
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)(a)(10)(a)(10)(B)(a)(11)(a)(2)(B)(c)
Modified by Notice 2009-82; Modified by Notice 2007-99
Notice 2007-8 Jan 16, 2007 — In-service distributions; section 905 of Pension Protection Act of 2006; request for comments. This notice states that the Treasury Department and the Service … (a)(a)(7)(a)(9)(b)(1)(b)(1)(A)(b)(1)(B)
Notice 2006-107Modified Dec 18, 2006 — Diversification; transition rules; defined contribution plans. This notice provides transitional rules with respect to the diversification requirements of publ… (a)(5)
Modified by Notice 2008-7
Notice 2005-95 Dec 19, 2005 — Plan amendments; retroactive annuity starting date; elective deferrals. This notice clarifies the interaction of the amendment timing deadlines for plans quali… (d)(6)
Notice 2005-5 Jan 18, 2005 — Automatic rollover; section 657 of Economic Growth Tax Relief and Reconciliation Act of 2001. This notice provides guidance in question and answer format on th… (a)(11)(a)(11)(D)(d)(6)
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 … (a)(a)(11)(D)(i)(k)(o)(p)
Modified by Notice 2005-95
Notice 2004-78 Nov 29, 2004 — Actuarial assumptions; distributions under section 101 of Pension Funding Equity Act of 2004. This notice provides guidance in question and answer format on th… (d)(6)

Proposed Rules

91 FR 53803Proposed Aug 20, 2026 — Determination of Target Normal Cost and Funding Target for Single-Employer Defined Benefit Plans (a)(13)(C)(d)(3)(d)(5)
88 FR 82796Proposed Nov 27, 2023 — Long-Term, Part-Time Employee Rules for Cash or Deferred Arrangements Under Section 401(k) Comments due Jan 26, 2024 (a)(a)(4)(a)(5)(A)(a)(6)(a)(6)(A)
88 FR 12282Proposed Feb 27, 2023 — Use of Forfeitures in Qualified Retirement Plans Comments due May 30, 2023 (a)(d)
87 FR 80501Proposed Dec 30, 2022 — Use of an Electronic Medium To Make Participant Elections and Spousal Consents Comments due Mar 30, 2023 (a)(3)(B)
REG-121508-18Proposed Apr 11, 2022 — Notice of Proposed Rulemaking (a)(11)(d)(3)
87 FR 10504Proposed Feb 24, 2022 — Required Minimum Distributions Comments due May 25, 2022 (a)(11)(a)(3)(B)(a)(7)(a)(9)(c)(4)(d)(6)
81 FR 40548Proposed Jun 22, 2016 — Deferred Compensation Plans of State and Local Governments and Tax-Exempt Entities Comments due Sep 20, 2016 (a)(9)(c)(4)(g)(6)(i)
81 FR 4976Proposed Jan 29, 2016 — Nondiscrimination Relief for Closed Defined Benefit Pension Plans and Additional Changes to the Retirement Plan Nondiscrimination Requirements Comments due Apr 28, 2016 (g)(4)
81 FR 4599Proposed Jan 27, 2016 — Applicability of Normal Retirement Age Regulations to Governmental Pension Plans (a)(a)(3)(B)(a)(8)(b)(b)(1)(b)(1)(H)(iii)
80 FR 35262Proposed Jun 19, 2015 — Suspension of Benefits Under the Multiemployer Pension Reform Act of 2014 Comments due Aug 18, 2015 (a)(3)(E)
80 FR 8578Proposed Feb 18, 2015 — Request for Information on Suspensions of Benefits Under the Multiemployer Pension Reform Act of 2014 Comments due Apr 6, 2015 (d)(6)
77 FR 5443Proposed Feb 3, 2012 — Longevity Annuity Contracts Comments due May 3, 2012 (a)
REG-110136-07Proposed Apr 28, 2008 — Proposed regulations under section 4980F of the Code provide guidance relating to a plan amendment that is permitted to be effective before the plan amendment’… (a)(1)(a)(13)(a)(13)(A)(a)(13)(C)(i)(b)(5)(d)(6)
REG-151135-07Proposed Apr 21, 2008 — Proposed regulations under section 432 of the Code provide additional rules for certain multiemployer defined benefit plans that are in effect on July 16, 2006… (a)(11)(a)(9)(d)(6)(d)(6)(B)(i)
REG-136701-07Proposed Mar 17, 2008 — Proposed regulations under section 401 of the Code provide guidance relating to diversification requirements for certain defined contribution plans and to publ… (a)(5)
REG-139236-07Proposed Mar 3, 2008 — Proposed regulations under section 430 of the Code provide guidance on the valuation of plan assets and the determination of benefit liabilities for purposes o… (a)(13)(a)(13)(A)(a)(13)(C)(a)(6)(D)
REG-113891-07Proposed Oct 15, 2007 — Part IV. Items of General Interest (a)(11)(a)(9)(d)(3)(d)(6)
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…
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)(11)(a)(3)(B)(d)(6)(f)(2)
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)(3)(B)(a)(3)(D)(a)(7)(B)(a)(7)(C)(a)(9)
REG-152354-04Proposed Mar 28, 2005 — Proposed regulations under section 401(k) of the Code would provide guidance concerning the requirements for designated Roth contributions to qualified cash or…
REG-152914-04Proposed Feb 28, 2005 — Proposed regulations under section 417 of the Code would revise final regulations (T.D. 9099, 2004-2 I.R.B. 255) under section 417(a)(3) concerning content req… (a)(d)(6)
REG-114726-04Proposed Nov 22, 2004 — Proposed regulations under section 401(a) of the Code provide rules permitting distributions to be made from a pension plan under a phased retirement program a… (a)(11)(d)(6)
REG-108639-99Proposed Sep 2, 2003 — Proposed regulations under sections 401(k) and 401(m) of the Code provide guidance on the requirements for certain retirement plans containing cash or deferred… (a)(a)(11)(a)(3)(a)(3)(G)(a)(7)(C)(b)(7)

Revenue Procedures

Rev. Proc. 2026-4Modified Dec 29, 2025 — This revenue procedure contains updates relating to the types of advice the Internal Revenue Service provides to taxpayers on issues under the jurisdiction of … (d)(6)
Modified by Rev. Proc. 2026-30
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… (d)(3)
Rev. Proc. 2025-4Superseded Dec 30, 2024 — This document updates Rev. Proc. 2024-4, 2024-1 IRB 160, relating to the types of advice the IRS provides to taxpayers on issues under the jurisdiction of the … (d)(6)
Superseded by Rev. Proc. 2026-4
Rev. Proc. 2024-4Superseded Jan 2, 2024 — This document updates Rev. Proc. 2023-4, 2023-1 IRB 162, relating to the types of advice the IRS provides to taxpayers on issues under the jurisdiction of the … (d)(6)
Superseded by Rev. Proc. 2025-4
Rev. Proc. 2023-37 Dec 18, 2023 — This revenue procedure sets forth the rules regarding qualified pre-approved plans and section 403(b) pre-approved plans, and combines, conforms, clarifies, an… (a)(10)(a)(2)(B)(b)(1)(b)(1)(A)(b)(1)(B)(b)(5)(B)(iii)
Rev. Proc. 2023-4Superseded Jan 3, 2023 — This document updates Rev. Proc. 2022-4, 2022-1 IRB 161, relating to the types of advice the IRS provides to taxpayers on issues under the jurisdiction of the … (d)(6)
Superseded by Rev. Proc. 2024-4
Rev. Proc. 2022-40 Nov 21, 2022 — Rev. Proc. 2022-40 modifies Rev. Proc. 2016-37, 2016-29 IRB 136, which, in part, provides the circumstances under which a plan sponsor may submit a determinati… (d)(6)
Rev. Proc. 2022-4Superseded Jan 3, 2022 — This document updates Rev. Proc. 2021-4, 2021-1 IRB 157, relating to the types of advice the IRS provides to taxpayers on issues under the jurisdiction of the … (d)(6)
Superseded by Rev. Proc. 2023-4
Rev. Proc. 2021-37Superseded Sep 20, 2021 — This revenue procedure sets forth the procedures of the IRS for issuing opinion letters regarding the satisfaction in form of § 403(b) pre-approved plans with … (a)(2)(B)
Superseded by Rev. Proc. 2023-37
Rev. Proc. 2021-30Modified Aug 2, 2021 — Rev. Proc. 2021-30 adds two new benefit overpayment correction methods that encourage employers to avoid seeking recoupment of benefit overpayments made to par… (a)(11)(a)(3)(G)(d)(6)
Modified by Notice 2024-77
Rev. Proc. 2021-4Superseded Jan 4, 2021 — This document updates Rev. Proc. 2020-4, 2020-1 I.R.B. 148, relating to the types of advice the IRS provides to taxpayers on issues under the jurisdiction of t… (d)(6)
Superseded by Rev. Proc. 2022-4
Rev. Proc. 2020-4 Jan 2, 2020 — This revenue procedure contains information on the types of advice provided by the Commissioner, Tax Exempt and Government Entities Division, Employee Plans Ru… (d)(6)
Rev. Proc. 2019-20Superseded May 13, 2019 — This revenue procedure provides for a limited expansion of the determination letter program with respect to individually designed plans. This revenue procedure… (a)(13)(C)(i)(a)(13)(C)(ii)(b)(1)(H)(b)(5)(B)(i)(b)(5)(B)(i)(I)(d)
Superseded by Rev. Proc. 2022-40
Rev. Proc. 2019-19Superseded May 6, 2019 — This revenue procedure modifies and supersedes Rev. Proc. 2018-52, 2018-42 I.R.B. 611, the most recent prior consolidated statement of the correction programs … (a)(11)
Superseded by Rev. Proc. 2021-30
Rev. Proc. 2019-4 Jan 2, 2019 — This procedure contains revised procedures for determination letters and letter rulings issued by the Commissioner, Tax Exempt Agreements Office. Rev. Proc. 20… (d)(6)
Rev. Proc. 2018-52 Oct 15, 2018 — The revenue procedure modifies and supersedes Rev. Proc. 2016–51, 2016–42 I.R.B. 465, which sets forth the Employee Plans Compliance Resolution System (“EPCRS”… (a)(11)(a)(3)(G)(d)(6)
Rev. Proc. 2018-4 Jan 2, 2018 — This procedure contains revised procedures for determination letters and letter rulings issued by the Commissioner, Tax Exempt and Government Entities Division… (d)(6)
Rev. Proc. 2017-41Superseded Jul 17, 2017 — This revenue procedure modifies and supersedes, in part, Rev. Proc. 2015–36, 2015–27 I.R.B. 20, which sets forth the procedures for issuing opinion and advisor… (a)(10)(b)(1)(b)(1)(A)(b)(1)(B)(b)(5)(B)(iii)(d)(6)
Superseded by Rev. Proc. 2023-37
Rev. Proc. 2017-4 Jan 3, 2017 — This procedure contains consolidated and revised procedures for determination letters and letter rulings issued by the Commissioner, Tax Exempt and Government … (d)(6)
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)(11)(a)(3)(G)(d)(6)
Rev. Proc. 2016-27 May 9, 2016 — This revenue procedure contains revised procedures for applications for a suspension of benefits under a multiemployer defined benefit pension plan that is in … (a)(a)(3)(E)
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 … (d)(6)
Rev. Proc. 2015-34 Jul 6, 2015 — This revenue procedure prescribes the application process for proposed suspensions of benefits for certain multiemployer defined benefit pension plans that are… (a)(a)(3)(E)
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 … (d)(6)
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… (d)(6)
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)(2)(B)
Superseded by Rev. Proc. 2021-37
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… (d)(6)
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… (d)(6)
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)(10)(a)(13)(C)(d)(6)
Modified by Rev. Proc. 2013-6; Modified by Ann. 2013-37; Modified by Rev. Proc. 2012-6; Modified by Ann. 2012-3
Rev. Proc. 2011-44 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…
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… (d)(6)
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… (d)(6)
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… (d)(6)
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)(11)(a)(11)(D)(a)(12)(a)(3)(G)(d)(d)(6)
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… (d)(6)
Superseded by Rev. Proc. 2009-6
Rev. Proc. 2007-44Modified Jul 9, 2007 — Qualification; determination letters; staggered remedial amendment periods. Rev. Proc. 2005-66, containing the Service’s procedures for issuing determination l… (d)(6)
Modified by Rev. Proc. 2012-50; Modified by Notice 2010-48; Modified by Rev. Proc. 2009-36; Modified by Notice 2009-97; Modified by Rev. Proc. 2008-56
Rev. Proc. 2007-6Superseded Jan 2, 2007 — Employee plans determination letters. Revised procedures are provided for issuing determination letters on the qualified status of employee plans under section… (d)(6)
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)(11)(a)(3)(G)(d)(d)(6)
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… (d)(6)
Superseded by Rev. Proc. 2007-6
Rev. Proc. 2005-66Superseded Sep 12, 2005 — Qualification; determination letters; staggered remedial amendment periods. This procedure contains the Service’s procedures for issuing determination letters … (d)(6)
Superseded by Rev. Proc. 2007-44
Rev. Proc. 2005-6Superseded Jan 3, 2005 — Employee plans determination letters. Revised procedures are provided for issuing determination letters on the qualified status of employee plans under section… (d)(6)
Superseded by Rev. Proc. 2006-6
Rev. Proc. 2004-56 Aug 30, 2004 — Section 457(b) plan model amendments for governmental plans. This procedure provides model amendments that may be used by a state or local government eligible … (a)(11)
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… (d)(6)
Superseded by Rev. Proc. 2005-6
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… (d)(6)

Final Rules

89 FR 58886 Jul 19, 2024 — Required Minimum Distributions (a)(11)(a)(3)(B)(a)(7)(a)(9)(c)(4)(d)(4)(iii)
83 FR 34469 Jul 20, 2018 — Definitions of Qualified Matching Contributions and Qualified Nonelective Contributions (d)(6)
81 FR 25540 Apr 28, 2016 — Suspension of Benefits Under the Multiemployer Pension Reform Act of 2014 (a)(3)(E)(d)(6)
80 FR 35207 Jun 19, 2015 — Suspension of Benefits Under the Multiemployer Pension Reform Act of 2014 (d)(6)
79 FR 37633 Jul 2, 2014 — Longevity Annuity Contracts (a)
79 FR 26838 May 12, 2014 — Tax Treatment of Qualified Retirement Plan Payment of Accident or Health Insurance Premiums (a)(9)(c)(3)

Treasury Decisions

T.D. 9987 Feb 5, 2024 — These regulations provide guidance relating to the minimum present value requirements applicable to certain defined benefit pension plans. These regulations pr… (a)(a)(1)(a)(11)(a)(11)(A)(a)(11)(B)(a)(13)
T.D. 9783 Sep 26, 2016 — These final regulations change the regulations regarding the minimum present value requirements for defined benefit plan distributions to permit plans to simpl… (a)(11)(a)(11)(B)(a)(13)(a)(13)(C)(c)(3)(d)(6)
T.D. 9447 Mar 23, 2009 — Final regulations under section 401 and other sections of the Code provide guidance relating to certain automatic contribution arrangements, eligible rollover … (a)(a)(3)(G)
T.D. 9319 Apr 30, 2007 — Final regulations contain amendments to the regulations under section 415 of the Code regarding limitation on benefits and contributions under qualified plans.… (a)(a)(2)(a)(3)(B)(a)(3)(D)(a)(7)(B)(a)(7)(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)(11)(a)(3)(B)
T.D. 9282 Sep 25, 2006 — Final regulations under sections 162(k) and 404(k) of the Code provide that a payment in redemption of employer securities held by an employee stock ownership … (a)(11)
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,… (c)(2)(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)(7)
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)(11)(A)(a)(11)(D)(o)(8)
T.D. 9076 Sep 22, 2003 — Final regulations under section 417(a)(7) of the Code relate to a special rule which permits the required written explanations of certain benefits to be provid… (d)(6)
T.D. 9072 Sep 15, 2003 — Final regulations under section 414(v) of the Code provide guidance on the requirements for retirement plans providing for catch-up contributions to individual… (a)(3)(G)
T.D. 9081 Sep 2, 2003 — REG-129709-03 Temporary and proposed regulations under section 409(p) of the Code provide guidance concerning the requirements for employee stock ownership pla… (d)(6)(E)

Revenue Rulings

Rev. Rul. 2013-2 Mar 4, 2013 — 2013 covered compensation tables; permitted disparity. The covered compensation tables under section 401 of the Code for the year 2013 are provided for use in … (d)(6)
Rev. Rul. 2012-3 Feb 21, 2012 — Application of survivor annuity requirements to deferred annuity contracts under a defined contribution plan. This ruling describes how the qualified joint and… (a)(a)(3)(A)(a)(7)(A)(ii)
Rev. Rul. 2008-40Modified Jul 28, 2008 — Transfer of amounts; nonqualified foreign trust; transition relief. This ruling provides that the transfer of amounts from a trust under a plan qualified under… (a)(1)(a)(2)(i)(d)(6)(d)(6)(A)(d)(6)(D)
Modified by Notice 2012-6
Rev. Rul. 2004-65 Jul 6, 2004 — Post-retirement health benefits; waiver. This ruling holds that an employer has reduced retiree health coverage, within the meaning of section 420(c)(2)(E) of … (b)(1)(H)(b)(2)
Rev. Rul. 2004-21 Mar 8, 2004 — Nondiscrimination; section 412(i) plan. This ruling provides an example where a plan that is funded, in whole or in part, with life insurance contracts may not… (d)(6)(A)
Rev. Rul. 2004-20 Mar 8, 2004 — Section 412(i) plans; deductibility; listed transactions. This ruling gives an example where a qualified pension plan cannot be a section 412(i) plan if the pl… (b)(b)(1)(F)
Rev. Rul. 2004-13 Feb 17, 2004 — Top-heavy status; special rules. This ruling describes four situations where a non-governmental profit-sharing plan contains a cash or deferred arrangement des… (a)(2)(A)

Announcements

Ann. 2011-78 Dec 19, 2011 — This announcement describes rules that the Treasury Department and the IRS are considering proposing relating to the determination of whether a plan is a gover… (e)(e)(1)(e)(2)
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… (e)(e)(1)(e)(2)
Ann. 2009-34 May 4, 2009 — Request for comments on revenue procedure for section 403(b) prototype plans. The Service intends to establish a program for the pre-approval of prototype plan…
Ann. 2004-71 Oct 4, 2004 — Qualification; determination letters; staggered remedial amendment periods. This announcement includes a draft revenue procedure that contains the Service’s pr… (d)(6)
Ann. 2004-58 Jul 19, 2004 — Relative value regulations; effective dates; notices; qualified joint and survivor annuities. This announcement postpones, in certain circumstances, the effect… (d)(6)
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)(10)(d)(6)

Department of Labor (EBSA)

Final Rules

89 FR 43636 May 17, 2024 — Abandoned Plan Regulations (a)(11)(b)(6)

Proposed Rules

89 FR 5624Proposed Jan 29, 2024 — Automatic Portability Transaction Regulations Comments due Mar 29, 2024 (a)(11)(D)
83 FR 53534Proposed Oct 23, 2018 — Definition of “Employer” Under Section 3(5) of ERISA-Association Retirement Plans and Other Multiple-Employer Plans Comments due Dec 24, 2018
81 FR 47534Proposed Jul 21, 2016 — Proposed Revision of Annual Information Return/Reports Comments due Oct 4, 2016 (a)(13)(C)(d)(5)(d)(6)

Field Assistance Bulletins

FAB 2025-01 — Missing Participants and Beneficiaries - Pension Plans' Transfer of Small Retirement Benefit Payments to State Unclaimed Property Funds (a)(11)(D)

PBGC

Final Rules

88 FR 76660 Nov 7, 2023 — Technical Amendments: Special Financial Assistance Withdrawal Liability Condition; SECURE 2.0 Act; and Other Updates (a)(11)(A)
88 FR 44045 Jul 11, 2023 — Benefit Payments and Allocation of Assets (a)(11)(A)(c)(2)
85 FR 6046 Feb 4, 2020 — Miscellaneous Corrections, Clarifications, and Improvements (b)(5)(B)(vi)(d)(6)(e)(2)(e)(2)(iii)(A)
83 FR 46642 Sep 14, 2018 — Mergers and Transfers Between Multiemployer Plans
82 FR 60800 Dec 22, 2017 — Missing Participants (a)(11)(a)(11)(A)(b)(6)(c)(2)(C)
80 FR 54980 Sep 11, 2015 — Reportable Events and Certain Other Notification Requirements (d)(3)
76 FR 34590 Jun 14, 2011 — Bankruptcy Filing Date Treated as Plan Termination Date for Certain Purposes; Guaranteed Benefits; Allocation of Plan Assets; Pension Protection Act of 2006 (d)(6)

Proposed Rules

84 FR 51494Proposed Sep 30, 2019 — Benefit Payments and Allocation of Assets Comments due Nov 29, 2019 (a)(11)(A)(c)(2)
84 FR 51490Proposed Sep 30, 2019 — Lump Sum Payment Assumptions Comments due Nov 29, 2019 (d)(6)
84 FR 30666Proposed Jun 27, 2019 — Miscellaneous Corrections, Clarifications, and Improvements Comments due Aug 26, 2019 (b)(5)(B)(vi)(d)(6)(e)(2)
81 FR 36229Proposed Jun 6, 2016 — Mergers and Transfers Between Multiemployer Plans Comments due Aug 5, 2016
78 FR 20039Proposed Apr 3, 2013 — Reportable Events and Certain Other Notification Requirements Comments due Jun 3, 2013 (d)(3)

Tax Court (31) · DOL/Federal (0)

U.S. Tax Court (31)

Rulings that address this provision

Kenneth A. Carter, Robert J. Kurek, John McFawn, Paul L. Miles, Adolph F. Rivas, Curlee Thomas, and Q.C. Williams, Jr.; Petitioners v. Commissioner of Internal Revenue and A. Finkl & Sons Co., Respondents v. Commissioner, T.C. Memo. 2013-124 U.S. Tax Court · May 9, 2013 Decision for IRS
Cites (d) (d)(6) · Text when decided
Churchill, LTD. Employee Stock Ownership Plan & Trust v. Commissioner, T.C. Memo. 2012-300 U.S. Tax Court · Oct 25, 2012
Cites (a)(2) (a)(2)(B)(iii) · Text when decided
Michael C. Hollen, D.D.S., P.C. v. Commissioner, T.C. Memo. 2011-2 U.S. Tax Court · Jan 4, 2011
Cites (a) · Text when decided
Charles P. Stepnowski v. Commissioner, 124 T.C. No. 12 U.S. Tax Court · Apr 26, 2005
Cites (a) (a)(11) (a)(7) (a)(9) (a)(ll) (d) (d)(6) · Treas. Reg. § 1.411(a)-11, Treas. Reg. § 1.411(a)-7 · Text when decided
The Board of Trustees of the Sheet Metal Workers' National Pension Fund, In Its Capacity As Plan Administrator v. Commissioner, 117 T.C. No. 19 U.S. Tax Court · Dec 4, 2001
Cites (a) (a)(7) (a)(7)(A)(i) (d)(6) (d)(6)(A) (d)(6)(B)(i) (d)(6)(B)(ii) · Treas. Reg. § 1.411(d)-4 · Text when decided
Halliburton Co. v. Commissioner, 100 T.C. 216; 100 T.C. No. 15 U.S. Tax Court · Mar 24, 1993
Cites (a) (a)(6)(D) (d)(1)(A) (d)(3) · Treas. Reg. § 1.411(d)-2 · Text when decided
New York State Teamsters Conference Pension & Retirement Fund v. Commissioner, 90 T.C. 862; 90 T.C. No. 58 U.S. Tax Court · May 9, 1988
Cites (d)(3) · Treas. Reg. § 1.411(d)-2 · Text when decided
Tipton & Kalmbach, Inc. v. Commissioner, 83 T.C. 154; 83 T.C. No. 10 U.S. Tax Court · Jul 25, 1984
Cites (d) (d)(3) · Text when decided
Standard Oil Co. v. Commissioner, 78 T.C. 541; 78 T.C. No. 36 U.S. Tax Court · Apr 5, 1982
Cites (a) (a)(7) (b) (b)(1) (b)(3)(A) (b)(3)(C) · Text when decided
Caterpillar Tractor Co. v. Commissioner, 72 T.C. 1088; 1 Employee Benefits Cas. (BNA) 1830 U.S. Tax Court · Sep 13, 1979
Cites (a) (a)(2)(A) · Text when decided
Tamko Asphalt Products, Inc. v. Commissioner, 71 T.C. 824; 1 Employee Benefits Cas. (BNA) 2016 U.S. Tax Court · Feb 15, 1979
Cites (a)(2) (a)(2)(B) (d) (d)(1) (d)(1)(B) (dXl)(B) · Text when decided
Automated Packaging Systems, Inc. v. Commissioner, 70 T.C. 214; 1 Employee Benefits Cas. (BNA) 1835 U.S. Tax Court · May 15, 1978
Cites (a) (a)(2) (a)(5)(A) (a)(5)(B) (a)(5)(C) · Text when decided

Also cite this provision (19)

Michael J. Barkley v. Commissioner, T.C. Memo. 2004-287 U.S. Tax Court · Dec 28, 2004 Rule 155 computation
Cites (a) · Text when decided
Thomas H. Ploss v. Commissioner, T.C. Summary Opinion 2002-133 U.S. Tax Court · Oct 10, 2002
Cites (a)(2) · Text when decided
Roblene, Inc. v. Commissioner, T.C. Memo. 1999-161 U.S. Tax Court · May 13, 1999
Text when decided
John F. Romann v. Commissioner, 111 T.C. No. 15 U.S. Tax Court · Nov 4, 1998
Cites (d)(3) · Treas. Reg. § 1.411(d)-2 · Text when decided
Howard E. Clendenen, Inc. v. Commissioner, T.C. Memo. 1998-318 U.S. Tax Court · Sep 3, 1998
Text when decided
Harold E. & Anna Mae Emmons v. Commissioner, T.C. Memo. 1996-265 U.S. Tax Court · Jun 11, 1996 Rule 155 computation
Cites (a)(7)(A) · Text when decided
Richard L. & Marjorie A. Freese v. Commissioner, T.C. Memo. 1996-224 U.S. Tax Court · May 16, 1996
Text when decided
Citrus Valley Estates v. Commissioner, 99 T.C. 379; 99 T.C. No. 21 U.S. Tax Court · Sep 29, 1992
Cites (a)(3) (b) · Text when decided
Albertson's, Inc. v. Commissioner, 95 T.C. 415; 95 T.C. No. 30 U.S. Tax Court · Oct 9, 1990
Text when decided
McManus v. Commissioner, 93 T.C. 79; 93 T.C. No. 8 U.S. Tax Court · Jul 24, 1989
Text when decided
Baetens v. Commissioner, 82 T.C. 152; 82 T.C. No. 14 U.S. Tax Court · Jan 26, 1984
Text when decided
Anthes v. Commissioner, 81 T.C. 1; 81 T.C. No. 1 U.S. Tax Court · Jul 5, 1983
Text when decided
Sutherland v. Commissioner, 78 T.C. 395; 78 T.C. No. 27 U.S. Tax Court · Mar 9, 1982
Text when decided
Horvath v. Commissioner, 78 T.C. 86; 78 T.C. No. 6 U.S. Tax Court · Jan 20, 1982
Cites (a)(6) (a)(7XC) · Text when decided
Achiro v. Commissioner, 77 T.C. 881; 77 T.C. No. 62 U.S. Tax Court · Oct 19, 1981
Text when decided
Chapman v. Commissioner, 77 T.C. 477 U.S. Tax Court · Aug 24, 1981
Cites (a)(6) · Text when decided
Thompson v. Commissioner, 74 T.C. 873 U.S. Tax Court · Jul 30, 1980
Cites (a) · Text when decided
Garland v. Commissioner, 73 T.C. 5; 1 Employee Benefits Cas. (BNA) 1614 U.S. Tax Court · Oct 4, 1979
Text when decided
Dallas Dental Lab, Inc. v. Commissioner, 72 T.C. 117 U.S. Tax Court · Apr 12, 1979
Text when decided

Private Letter Rulings (32)

Rulings primarily about this provision

PLR 201927010 Jul 5, 2019 — Applicable Defined Benefit Plans UIL 411.10-00 (a)(13) (a)(13)(C) (b)(1)(H) (b)(5)(B)(ii)
PLR 201803006 Jan 19, 2018 — Defined Benefit Plan UIL 411.03-01, 417.05-00 (a)(13) (b)(1)(H) (b)(5) (b)(5)(B)(ii) (b)(5)(B)(iii) (d)(6) +1 more
PLR 201715001 Apr 14, 2017 — Employees of Businesses Under Common Control UIL 414.03-00, 414.13-00, 415.02-00
PLR 201617006 Apr 22, 2016 — Accrued Benefit Requirements UIL 411.03-00 (a)(13)(B) (b)(1)(H) (b)(1)(H)(i) (b)(5) (b)(5)(A) (b)(5)(B)(i)(II) +3 more
PLR 201422030 May 30, 2014 — In General UIL 401.06-01

Also cite this provision (27)

PLR 202429010 Jul 19, 2024 — Tax on Reversion of Qualified Plan Assets to Employer UIL 4980.00-00
PLR 202408002 Feb 23, 2024 — Annuities: Endowment and Life Insurance (Included v. Not Included in Gross Income) UIL 72.00-00, 401.29-00, 415.01-00 (a)(2) (c) (c)(2)(B) (c)(2)(C) (c)(2)(C)(iii) (e)
PLR 202019018 May 8, 2020 — Employee Leasing UIL 414.14-00
PLR 201930009 Jul 26, 2019 — Deferred Compensation Plans of State and Local Governments and Tax Exempt Organizations UIL 457.00-00 (a)(11)(A)
PLR 201908014 Feb 22, 2019 — Deferred Compensation Plans of State and Local Governments and Tax Exempt Organizations UIL 457.00-00 (a)(11)(A)
PLR 201831006 Aug 3, 2018 — Included vs. Not Included in Gross Income UIL 72.00-00, 402.01-00, 415.02-01 (d)(6) (e)(1) (e)(2)
PLR 201822004 Jun 1, 2018 — Deferred Compensation Plans of State and Local Governments and Tax Exempt Organizations UIL 457.00-00 (a)(11)(A)
PLR 201819007 May 11, 2018 — Deemed IRAs Under Qualified Employer Plans UIL 408.12-00, 457.00-00 (a)(11)(A)
PLR 201817004 Apr 27, 2018 — Deemed IRAs Under Qualified Employer Plans UIL 408.12-00, 414.22-00, 457.00-00 (a)(11)(A)
PLR 201747007 Nov 24, 2017 — Qualifications for Tax Credit Employee Stock Ownership Plans UIL 409.00-00 (a)(7)(A)(ii) (d)(6) (d)(6)(B) (d)(6)(C)
PLR 201743002 Oct 27, 2017 — Eligible Deferred Compensation Plan Defined UIL 457.05-00 (a)(11)(A)
PLR 201731009 Aug 4, 2017 — Deferred Compensation Plans of State and Local Governments and Tax Exempt Organizations UIL 457.00-00, 457.05-02 (a)(11)(A)
PLR 201643015 Oct 21, 2016 — Deferred Compensation Plans of State and Local Governments and Tax Exempt Organizations UIL 457.00-00, 457.05-02 (a)(11)(A)
PLR 201626003 Jun 24, 2016 — Exceptions UIL 4980.02-00
PLR 201545010 Nov 6, 2015 — Deferred Compensation Plans of State and Local Governments and Tax Exempt Organizations UIL 457.00-00 (a)(11)(A)
PLR 201532036 Aug 7, 2015 — Cash or Deferred Arrangements UIL 401.29-00, 414.09-00, 415.00-00 (c)(2)(C)
PLR 201151001 Dec 23, 2011 — Optional Treatment of Elective Deferrals as Roth Contributions UIL 402A.00-00, 457.01-00, 457.05-00 (a)(11)(A)
PLR 201151002 Dec 23, 2011 — Optional Treatment of Elective Deferrals as Roth Contributions UIL 402A.00-00, 457.01-00, 457.05-00 (a)(11)(A)
PLR 200935016 Aug 28, 2009 — Deferred Compensation Plans of State and Local Governments and Tax Exempt Organizations UIL 457.00-00 (a)(11)(A)
PLR 200927016 Jul 2, 2009 — Deferred Compensation Plans of State and Local Governments and Tax Exempt Organizations UIL 457.00-00 (a)(11)(A)
PLR 200750002 Dec 14, 2007 — Deferred Compensation Plans of State and Local Governments and Tax Exempt Organizations UIL 457.00-00 (a)(11) (a)(11)(A)
PLR 200626015 Jun 30, 2006 — State UIL 457.05-02 (a)(11)
PLR 200524016 Jun 17, 2005 — Deferred Compensation Plans of State and Local Governments and Tax Exempt Organizations UIL 457.00-00 (a)(11)(A)
PLR 200518007 May 6, 2005 — Deferred Compensation Plans of State and Local Governments and Tax Exempt Organizations UIL 457.00-00, 457.05-00 (a)(11)
PLR 200508005 Feb 25, 2005 — Deferred Compensation Plans of State and Local Governments and Tax Exempt Organizations UIL 457.00-00, 457.02-00, 457.06-02 (a)(11)(A)
PLR 200120022 May 18, 2001 — Year of Inclusion in Gross Income UIL 457.01-00, 457.05-00 (a)(11)
PLR 199931015 Aug 6, 1999 — Year of Inclusion in Gross Income UIL 457.01-00, 457.05-00 (a)(11)

Each row is a version of the text as published by the official source. Code dates are the edition/release point that first reflected the change; regulation dates are eCFR effective dates. The library checks the official sources automatically, so new versions appear here on their own; “run” opens the sync that recorded a version.

Effective	Through	Source	Amended by
Jan 4, 1995	Jan 5, 1997	USC 1994 ed., current through 1995-01-04 run 49	Pub. L. 103-465	View
Jan 6, 1997	Jan 25, 1998	USC 1996 ed., current through 1997-01-06 run 61	Pub. L. 104-188	View · Redline (sign in)
Jan 26, 1998	Jan 21, 2002	USC 1997 ed., current through 1998-01-26 run 65	Pub. L. 105-34	View · Redline (sign in)
Jan 22, 2002	Jan 1, 2006	USC 2001 ed., current through 2002-01-22 run 81	Pub. L. 107-16	View · Redline (sign in)
Jan 2, 2006	Jan 2, 2007	USC 2005 ed., current through 2006-01-02 run 98	Pub. L. 108-311	View · Redline (sign in)
Jan 3, 2007	Jan 7, 2008	USC 2006 ed., current through 2007-01-03 run 102	Pub. L. 109-280	View · Redline (sign in)
Jan 8, 2008	Jan 4, 2009	USC 2007 ed., current through 2008-01-08 run 107	Pub. L. 109-280	View · Redline (sign in)
Jan 5, 2009	Jan 4, 2015	USC 2013 ed., current through 2014-01-16 run 13	Pub. L. 110-458	View · Redline (sign in)
Jan 5, 2015	Jan 11, 2018	USC 2014 ed., current through 2015-01-05 run 14	Pub. L. 113-235	View · Redline (sign in)
Jan 12, 2018	Jan 13, 2019	USC 2017 ed., current through 2018-01-12 run 17	Pub. L. 113-235	View · Redline (sign in)
Jan 14, 2019	Jan 4, 2023	USC 2018 ed., current through 2019-01-14 run 18	Pub. L. 115-141	View · Redline (sign in)
Jan 5, 2023	Jan 2, 2024	USC 2022 ed., current through 2023-01-05 run 22	Pub. L. 117-328	View · Redline (sign in)
Jan 3, 2024	current	USC 2024 ed., current through 2025-01-06 run 1	Pub. L. 117-328	View · Redline (sign in)

Provision-level history (blame)

I.R.C. § 411

References in Text

Amendments

Effective Date of 1996 Amendment

Effective Date of 1994 Amendment

Effective Date of 1992 Amendment

Effective Date of 1989 Amendment

Effective Date of 1988 Amendment

Effective Date of 1987 Amendment

Effective Date of 1986 Amendments

Effective Date of 1984 Amendment

Effective Date of 1980 Amendment

Effective Date of 1976 Amendment

Effective Date

Regulations

Transitional Rule: Certain Plan Amendments Adopted or Effective On or Before August 20, 1996

Plan Amendments Reflecting Amendments by Section 7881(m) of Pub. L. 101–239 Not Treated as Reducing Accrued Benefits

Plan Amendments Not Required Until January 1, 1998

Plan Amendments Not Required Until January 1, 1994

Plan Amendments Not Required Until January 1, 1989

Alternate Methods of Satisfying Requirements for Vesting and Accrued Benefits

On this page

Parallel provisions

Cited by (code & regs)

Treasury Regulations

Guidance addressing this section

IRS / Treasury

PBGC

IRS / Treasury

Department of Labor (EBSA)

PBGC

U.S. Tax Court (31)

Private Letter Rulings (32)