I.R.C. § 408

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Individual retirement accounts

USC 2006 ed., current through 2007-01-03 · superseded Jan 8, 2008 · last amended by Pub. L. 109-432

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(a) Individual retirement account For purposes of this section, the term “individual retirement account” means a trust created or organized in the United States for the exclusive benefit of an individual or his beneficiaries, but only if the written governing instrument creating the trust meets the following requirements:

(1) Except in the case of a rollover contribution described in subsection (d)(3) in ¹ section 402(c), 403(a)(4), 403(b)(8), or 457(e)(16), no contribution will be accepted unless it is in cash, and contributions will not be accepted for the taxable year on behalf of any individual in excess of the amount in effect for such taxable year under section 219(b)(1)(A).

(2) The trustee is a bank (as defined in subsection (n)) or such other person who demonstrates to the satisfaction of the Secretary that the manner in which such other person will administer the trust will be consistent with the requirements of this section.

(3) No part of the trust funds will be invested in life insurance contracts.

(4) The interest of an individual in the balance in his account is nonforfeitable.

(5) The assets of the trust will not be commingled with other property except in a common trust fund or common investment fund.

(6) Under regulations prescribed by the Secretary, rules similar to the rules of section 401(a)(9) and the incidental death benefit requirements of section 401(a) shall apply to the distribution of the entire interest of an individual for whose benefit the trust is maintained.

(b) Individual retirement annuity For purposes of this section, the term “individual retirement annuity” means an annuity contract, or an endowment contract (as determined under regulations prescribed by the Secretary), issued by an insurance company which meets the following requirements:

(1) The contract is not transferable by the owner.

(2) Under the contract—

(A) the premiums are not fixed,

(B) the annual premium on behalf of any individual will not exceed the dollar amount in effect under section 219(b)(1)(A), and

(C) any refund of premiums will be applied before the close of the calendar year following the year of the refund toward the payment of future premiums or the purchase of additional benefits.

(3) Under regulations prescribed by the Secretary, rules similar to the rules of section 401(a)(9) and the incidental death benefit requirements of section 401(a) shall apply to the distribution of the entire interest of the owner.

(4) The entire interest of the owner is nonforfeitable.

Such term does not include such an annuity contract for any taxable year of the owner in which it is disqualified on the application of subsection (e) or for any subsequent taxable year. For purposes of this subsection, no contract shall be treated as an endowment contract if it matures later than the taxable year in which the individual in whose name such contract is purchased attains age 701/2; if it is not for the exclusive benefit of the individual in whose name it is purchased or his beneficiaries; or if the aggregate annual premiums under all such contracts purchased in the name of such individual for any taxable year exceed the dollar amount in effect under section 219(b)(1)(A).

(c) Accounts established by employers and certain associations of employees A trust created or organized in the United States by an employer for the exclusive benefit of his employees or their beneficiaries, or by an association of employees (which may include employees within the meaning of section 401(c)(1)) for the exclusive benefit of its members or their beneficiaries, shall be treated as an individual retirement account (described in subsection (a)), but only if the written governing instrument creating the trust meets the following requirements:

(1) The trust satisfies the requirements of paragraphs (1) through (6) of subsection (a).

(2) There is a separate accounting for the interest of each employee or member (or spouse of an employee or member).

The assets of the trust may be held in a common fund for the account of all individuals who have an interest in the trust.

(d) Tax treatment of distributions

(1) In general Except as otherwise provided in this subsection, any amount paid or distributed out of an individual retirement plan shall be included in gross income by the payee or distributee, as the case may be, in the manner provided under section 72.

(2) Special rules for applying section 72 For purposes of applying section 72 to any amount described in paragraph (1)—

(A) all individual retirement plans shall be treated as 1 contract,

(B) all distributions during any taxable year shall be treated as 1 distribution, and

(C) the value of the contract, income on the contract, and investment in the contract shall be computed as of the close of the calendar year in which the taxable year begins.

For purposes of subparagraph (C), the value of the contract shall be increased by the amount of any distributions during the calendar year.

(3) Rollover contribution An amount is described in this paragraph as a rollover contribution if it meets the requirements of subparagraphs (A) and (B).

(A) In general Paragraph (1) does not apply to any amount paid or distributed out of an individual retirement account or individual retirement annuity to the individual for whose benefit the account or annuity is maintained if—

(i) the entire amount received (including money and any other property) is paid into an individual retirement account or individual retirement annuity (other than an endowment contract) for the benefit of such individual not later than the 60th day after the day on which he receives the payment or distribution; or

(ii) the entire amount received (including money and any other property) is paid into an eligible retirement plan for the benefit of such individual not later than the 60th day after the date on which the payment or distribution is received, except that the maximum amount which may be paid into such plan may not exceed the portion of the amount received which is includible in gross income (determined without regard to this paragraph).

For purposes of clause (ii), the term “eligible retirement plan” means an eligible retirement plan described in clause (iii), (iv), (v), or (vi) of section 402(c)(8)(B).

(B) Limitation This paragraph does not apply to any amount described in subparagraph (A)(i) received by an individual from an individual retirement account or individual retirement annuity if at any time during the 1-year period ending on the day of such receipt such individual received any other amount described in that subparagraph from an individual retirement account or an individual retirement annuity which was not includible in his gross income because of the application of this paragraph.

(i) In general In the case of an inherited individual retirement account or individual retirement annuity—

(I) this paragraph shall not apply to any amount received by an individual from such an account or annuity (and no amount transferred from such account or annuity to another individual retirement account or annuity shall be excluded from gross income by reason of such transfer), and

(II) such inherited account or annuity shall not be treated as an individual retirement account or annuity for purposes of determining whether any other amount is a rollover contribution.

(ii) Inherited individual retirement account or annuity An individual retirement account or individual retirement annuity shall be treated as inherited if—

(I) the individual for whose benefit the account or annuity is maintained acquired such account by reason of the death of another individual, and

(II) such individual was not the surviving spouse of such other individual.

(D) Partial rollovers permitted

(i) In general If any amount paid or distributed out of an individual retirement account or individual retirement annuity would meet the requirements of subparagraph (A) but for the fact that the entire amount was not paid into an eligible plan as required by clause (i) or (ii) of subparagraph (A), such amount shall be treated as meeting the requirements of subparagraph (A) to the extent it is paid into an eligible plan referred to in such clause not later than the 60th day referred to in such clause.

(ii) Eligible plan For purposes of clause (i), the term “eligible plan” means any account, annuity, contract, or plan referred to in subparagraph (A).

(E) Denial of rollover treatment for required distributions This paragraph shall not apply to any amount to the extent such amount is required to be distributed under subsection (a)(6) or (b)(3).

(F) Frozen deposits For purposes of this paragraph, rules similar to the rules of section 402(c)(7) (relating to frozen deposits) shall apply.

(G) Simple retirement accounts In the case of any payment or distribution out of a simple retirement account (as defined in subsection (p)) to which section 72(t)(6) applies, this paragraph shall not apply unless such payment or distribution is paid into another simple retirement account.

(H) Application of section 72

(i) In general If—

(I) a distribution is made from an individual retirement plan, and

(II) a rollover contribution is made to an eligible retirement plan described in section 402(c)(8)(B)(iii), (iv), (v), or (vi) with respect to all or part of such distribution,

then, notwithstanding paragraph (2), the rules of clause (ii) shall apply for purposes of applying section 72.

(ii) Applicable rules In the case of a distribution described in clause (i)—

(I) section 72 shall be applied separately to such distribution,

(II) notwithstanding the pro rata allocation of income on, and investment in, the contract to distributions under section 72, the portion of such distribution rolled over to an eligible retirement plan described in clause (i) shall be treated as from income on the contract (to the extent of the aggregate income on the contract from all individual retirement plans of the distributee), and

(III) appropriate adjustments shall be made in applying section 72 to other distributions in such taxable year and subsequent taxable years.

(I) Waiver of 60-day requirement The Secretary may waive the 60-day requirement under subparagraphs (A) and (D) where the failure to waive such requirement would be against equity or good conscience, including casualty, disaster, or other events beyond the reasonable control of the individual subject to such requirement.

(4) Contributions returned before due date of return Paragraph (1) does not apply to the distribution of any contribution paid during a taxable year to an individual retirement account or for an individual retirement annuity if—

(A) such distribution is received on or before the day prescribed by law (including extensions of time) for filing such individual's return for such taxable year,

(B) no deduction is allowed under section 219 with respect to such contribution, and

In the case of such a distribution, for purposes of section 61, any net income described in subparagraph (C) shall be deemed to have been earned and receivable in the taxable year in which such contribution is made.

(5) Distributions of excess contributions after due date for taxable year and certain excess rollover contributions

(A) In general In the case of any individual, if the aggregate contributions (other than rollover contributions) paid for any taxable year to an individual retirement account or for an individual retirement annuity do not exceed the dollar amount in effect under section 219(b)(1)(A), paragraph (1) shall not apply to the distribution of any such contribution to the extent that such contribution exceeds the amount allowable as a deduction under section 219 for the taxable year for which the contribution was paid—

(i) if such distribution is received after the date described in paragraph (4),

(ii) but only to the extent that no deduction has been allowed under section 219 with respect to such excess contribution.

If employer contributions on behalf of the individual are paid for the taxable year to a simplified employee pension, the dollar limitation of the preceding sentence shall be increased by the lesser of the amount of such contributions or the dollar limitation in effect under section 415(c)(1)(A) for such taxable year.

(B) Excess rollover contributions attributable to erroneous information If—

(i) the taxpayer reasonably relies on information supplied pursuant to subtitle F for determining the amount of a rollover contribution, but

(ii) the information was erroneous,

subparagraph (A) shall be applied by increasing the dollar limit set forth therein by that portion of the excess contribution which was attributable to such information.

For purposes of this paragraph, the amount allowable as a deduction under section 219 shall be computed without regard to section 219(g).

(6) Transfer of account incident to divorce The transfer of an individual's interest in an individual retirement account or an individual retirement annuity to his spouse or former spouse under a divorce or separation instrument described in subparagraph (A) of section 71(b)(2) is not to be considered a taxable transfer made by such individual notwithstanding any other provision of this subtitle, and such interest at the time of the transfer is to be treated as an individual retirement account of such spouse, and not of such individual. Thereafter such account or annuity for purposes of this subtitle is to be treated as maintained for the benefit of such spouse.

(7) Special rules for simplified employee pensions or simple retirement accounts

(A) Transfer or rollover of contributions prohibited until deferral test met Notwithstanding any other provision of this subsection or section 72(t), paragraph (1) and section 72(t)(1) shall apply to the transfer or distribution from a simplified employee pension of any contribution under a salary reduction arrangement described in subsection (k)(6) (or any income allocable thereto) before a determination as to whether the requirements of subsection (k)(6)(A)(iii) are met with respect to such contribution.

(B) Certain exclusions treated as deductions For purposes of paragraphs (4) and (5) and section 4973, any amount excludable or excluded from gross income under section 402(h) or 402(k) shall be treated as an amount allowable or allowed as a deduction under section 219.

(8) Distributions for charitable purposes

(A) In general So much of the aggregate amount of qualified charitable distributions with respect to a taxpayer made during any taxable year which does not exceed $100,000 shall not be includible in gross income of such taxpayer for such taxable year.

(B) Qualified charitable distribution For purposes of this paragraph, the term “qualified charitable distribution” means any distribution from an individual retirement plan (other than a plan described in subsection (k) or (p))—

(i) which is made directly by the trustee to an organization described in section 170(b)(1)(A) (other than any organization described in section 509(a)(3) or any fund or account described in section 4966(d)(2)), and

(ii) which is made on or after the date that the individual for whose benefit the plan is maintained has attained age 701/2.

A distribution shall be treated as a qualified charitable distribution only to the extent that the distribution would be includible in gross income without regard to subparagraph (A).

(C) Contributions must be otherwise deductible For purposes of this paragraph, a distribution to an organization described in subparagraph (B)(i) shall be treated as a qualified charitable distribution only if a deduction for the entire distribution would be allowable under section 170 (determined without regard to subsection (b) thereof and this paragraph).

(D) Application of section 72 Notwithstanding section 72, in determining the extent to which a distribution is a qualified charitable distribution, the entire amount of the distribution shall be treated as includible in gross income without regard to subparagraph (A) to the extent that such amount does not exceed the aggregate amount which would have been so includible if all amounts distributed from all individual retirement plans were treated as 1 contract under paragraph (2)(A) for purposes of determining the inclusion of such distribution under section 72. Proper adjustments shall be made in applying section 72 to other distributions in such taxable year and subsequent taxable years.

(E) Denial of deduction Qualified charitable distributions which are not includible in gross income pursuant to subparagraph (A) shall not be taken into account in determining the deduction under section 170.

(F) Termination This paragraph shall not apply to distributions made in taxable years beginning after December 31, 2007.

(9) Distribution for health savings account funding

(A) In general In the case of an individual who is an eligible individual (as defined in section 223(c)) and who elects the application of this paragraph for a taxable year, gross income of the individual for the taxable year does not include a qualified HSA funding distribution to the extent such distribution is otherwise includible in gross income.

(B) Qualified HSA funding distribution For purposes of this paragraph, the term “qualified HSA funding distribution” means a distribution from an individual retirement plan (other than a plan described in subsection (k) or (p)) of the employee to the extent that such distribution is contributed to the health savings account of the individual in a direct trustee-to-trustee transfer.

(i) Maximum dollar limitation The amount excluded from gross income by subparagraph (A) shall not exceed the excess of—

(I) the annual limitation under section 223(b) computed on the basis of the type of coverage under the high deductible health plan covering the individual at the time of the qualified HSA funding distribution, over

(II) in the case of a distribution described in clause (ii)(II), the amount of the earlier qualified HSA funding distribution.

(ii) One-time transfer

(I) In general Except as provided in subclause (II), an individual may make an election under subparagraph (A) only for one qualified HSA funding distribution during the lifetime of the individual. Such an election, once made, shall be irrevocable.

(II) Conversion from self-only to family coverage If a qualified HSA funding distribution is made during a month in a taxable year during which an individual has self-only coverage under a high deductible health plan as of the first day of the month, the individual may elect to make an additional qualified HSA funding distribution during a subsequent month in such taxable year during which the individual has family coverage under a high deductible health plan as of the first day of the subsequent month.

(D) Failure to maintain high deductible health plan coverage

(i) In general If, at any time during the testing period, the individual is not an eligible individual, then the aggregate amount of all contributions to the health savings account of the individual made under subparagraph (A)—

(I) shall be includible in the gross income of the individual for the taxable year in which occurs the first month in the testing period for which such individual is not an eligible individual, and

(II) the tax imposed by this chapter for any taxable year on the individual shall be increased by 10 percent of the amount which is so includible.

(ii) Exception for disability or death Subclauses (I) and (II) of clause (i) shall not apply if the individual ceased to be an eligible individual by reason of the death of the individual or the individual becoming disabled (within the meaning of section 72(m)(7)).

(iii) Testing period The term “testing period” means the period beginning with the month in which the qualified HSA funding distribution is contributed to a health savings account and ending on the last day of the 12th month following such month.

(E) Application of section 72 Notwithstanding section 72, in determining the extent to which an amount is treated as otherwise includible in gross income for purposes of subparagraph (A), the aggregate amount distributed from an individual retirement plan shall be treated as includible in gross income to the extent that such amount does not exceed the aggregate amount which would have been so includible if all amounts from all individual retirement plans were distributed. Proper adjustments shall be made in applying section 72 to other distributions in such taxable year and subsequent taxable years.

(e) Tax treatment of accounts and annuities

(1) Exemption from tax Any individual retirement account is exempt from taxation under this subtitle unless such account has ceased to be an individual retirement account by reason of paragraph (2) or (3). Notwithstanding the preceding sentence, any such account is subject to the taxes imposed by section 511 (relating to imposition of tax on unrelated business income of charitable, etc. organizations).

(2) Loss of exemption of account where employee engages in prohibited transaction

(A) In general If, during any taxable year of the individual for whose benefit any individual retirement account is established, that individual or his beneficiary engages in any transaction prohibited by section 4975 with respect to such account, such account ceases to be an individual retirement account as of the first day of such taxable year. For purposes of this paragraph—

(i) the individual for whose benefit any account was established is treated as the creator of such account, and

(ii) the separate account for any individual within an individual retirement account maintained by an employer or association of employees is treated as a separate individual retirement account.

(B) Account treated as distributing all its assets In any case in which any account ceases to be an individual retirement account by reason of subparagraph (A) as of the first day of any taxable year, paragraph (1) of subsection (d) applies as if there were a distribution on such first day in an amount equal to the fair market value (on such first day) of all assets in the account (on such first day).

(3) Effect of borrowing on annuity contract If during any taxable year the owner of an individual retirement annuity borrows any money under or by use of such contract, the contract ceases to be an individual retirement annuity as of the first day of such taxable year. Such owner shall include in gross income for such year an amount equal to the fair market value of such contract as of such first day.

(4) Effect of pledging account as security If, during any taxable year of the individual for whose benefit an individual retirement account is established, that individual uses the account or any portion thereof as security for a loan, the portion so used is treated as distributed to that individual.

(5) Purchase of endowment contract by individual retirement account If the assets of an individual retirement account or any part of such assets are used to purchase an endowment contract for the benefit of the individual for whose benefit the account is established—

(A) to the extent that the amount of the assets involved in the purchase are not attributable to the purchase of life insurance, the purchase is treated as a rollover contribution described in subsection (d)(3), and

(B) to the extent that the amount of the assets involved in the purchase are attributable to the purchase of life, health, accident, or other insurance, such amounts are treated as distributed to that individual (but the provisions of subsection (f) do not apply).

(6) Commingling individual retirement account amounts in certain common trust funds and common investment funds Any common trust fund or common investment fund of individual retirement account assets which is exempt from taxation under this subtitle does not cease to be exempt on account of the participation or inclusion of assets of a trust exempt from taxation under section 501(a) which is described in section 401(a).

[(f) Repealed. Pub. L. 99–514, title XI, §1123(d)(2), Oct. 22, 1986, 100 Stat. 2475]

(g) Community property laws This section shall be applied without regard to any community property laws.

(h) Custodial accounts For purposes of this section, a custodial account shall be treated as a trust if the assets of such account are held by a bank (as defined in subsection (n)) or another person who demonstrates, to the satisfaction of the Secretary, that the manner in which he will administer the account will be consistent with the requirements of this section, and if the custodial account would, except for the fact that it is not a trust, constitute an individual retirement account described in subsection (a). For purposes of this title, in the case of a custodial account treated as a trust by reason of the preceding sentence, the custodian of such account shall be treated as the trustee thereof.

(i) Reports The trustee of an individual retirement account and the issuer of an endowment contract described in subsection (b) or an individual retirement annuity shall make such reports regarding such account, contract, or annuity to the Secretary and to the individuals for whom the account, contract, or annuity is, or is to be, maintained with respect to contributions (and the years to which they relate), distributions aggregating $10 or more in any calendar year, and such other matters as the Secretary may require. The reports required by this subsection—

(1) shall be filed at such time and in such manner as the Secretary prescribes, and

(2) shall be furnished to individuals—

(A) not later than January 31 of the calendar year following the calendar year to which such reports relate, and

(B) in such manner as the Secretary prescribes.

In the case of a simple retirement account under subsection (p), only one report under this subsection shall be required to be submitted each calendar year to the Secretary (at the time provided under paragraph (2)) but, in addition to the report under this subsection, there shall be furnished, within 31 days after each calendar year, to the individual on whose behalf the account is maintained a statement with respect to the account balance as of the close of, and the account activity during, such calendar year.

(j) Increase in maximum limitations for simplified employee pensions In the case of any simplified employee pension, subsections (a)(1) and (b)(2) of this section shall be applied by increasing the amounts contained therein by the amount of the limitation in effect under section 415(c)(1)(A).

(k) Simplified employee pension defined

(1) In general For purposes of this title, the term “simplified employee pension” means an individual retirement account or individual retirement annuity—

(A) with respect to which the requirements of paragraphs (2), (3), (4), and (5) of this subsection are met, and

(B) if such account or annuity is part of a top-heavy plan (as defined in section 416), with respect to which the requirements of section 416(c)(2) are met.

(2) Participation requirements This paragraph is satisfied with respect to a simplified employee pension for a year only if for such year the employer contributes to the simplified employee pension of each employee who—

(A) has attained age 21,

(B) has performed service for the employer during at least 3 of the immediately preceding 5 years, and

For purposes of this paragraph, there shall be excluded from consideration employees described in subparagraph (A) or (C) of section 410(b)(3). For purposes of any arrangement described in subsection (k)(6), any employee who is eligible to have employer contributions made on the employee's behalf under such arrangement shall be treated as if such a contribution was made.

(3) Contributions may not discriminate in favor of the highly compensated, etc.

(A) In general The requirements of this paragraph are met with respect to a simplified employee pension for a year if for such year the contributions made by the employer to simplified employee pensions for his employees do not discriminate in favor of any highly compensated employee (within the meaning of section 414(q)).

(B) Special rules For purposes of subparagraph (A), there shall be excluded from consideration employees described in subparagraph (A) or (C) of section 410(b)(3).

(C) Contributions must bear uniform relationship to total compensation For purposes of subparagraph (A), and except as provided in subparagraph (D), employer contributions to simplified employee pensions (other than contributions under an arrangement described in paragraph (6)) shall be considered discriminatory unless contributions thereto bear a uniform relationship to the compensation (not in excess of the first $200,000) of each employee maintaining a simplified employee pension.

(D) Permitted disparity For purposes of subparagraph (C), the rules of section 401(l)(2) shall apply to contributions to simplified employee pensions (other than contributions under an arrangement described in paragraph (6)).

(4) Withdrawals must be permitted A simplified employee pension meets the requirements of this paragraph only if—

(A) employer contributions thereto are not conditioned on the retention in such pension of any portion of the amount contributed, and

(B) there is no prohibition imposed by the employer on withdrawals from the simplified employee pension.

(5) Contributions must be made under written allocation formula The requirements of this paragraph are met with respect to a simplified employee pension only if employer contributions to such pension are determined under a definite written allocation formula which specifies—

(A) the requirements which an employee must satisfy to share in an allocation, and

(B) the manner in which the amount allocated is computed.

(6) Employee may elect salary reduction arrangement

(A) Arrangements which qualify

(i) In general A simplified employee pension shall not fail to meet the requirements of this subsection for a year merely because, under the terms of the pension, an employee may elect to have the employer make payments—

(I) as elective employer contributions to the simplified employee pension on behalf of the employee, or

(II) to the employee directly in cash.

(ii) 50 percent of eligible employees must elect Clause (i) shall not apply to a simplified employee pension unless an election described in clause (i)(I) is made or is in effect with respect to not less than 50 percent of the employees of the employer eligible to participate.

(iii) Requirements relating to deferral percentage Clause (i) shall not apply to a simplified employee pension for any year unless the deferral percentage for such year of each highly compensated employee eligible to participate is not more than the product of—

(I) the average of the deferral percentages for such year of all employees (other than highly compensated employees) eligible to participate, multiplied by

(II) 1.25.

(iv) Limitations on elective deferrals Clause (i) shall not apply to a simplified employee pension unless the requirements of section 401(a)(30) are met.

(B) Exception where more than 25 employees This paragraph shall not apply with respect to any year in the case of a simplified employee pension maintained by an employer with more than 25 employees who were eligible to participate (or would have been required to be eligible to participate if a pension was maintained) at any time during the preceding year.

(i) In general Rules similar to the rules of section 401(k)(8) shall apply to any excess contribution under this paragraph. Any excess contribution under a simplified employee pension shall be treated as an excess contribution for purposes of section 4979.

(ii) Excess contribution For purposes of clause (i), the term “excess contribution” means, with respect to a highly compensated employee, the excess of elective employer contributions under this paragraph over the maximum amount of such contributions allowable under subparagraph (A)(iii).

(D) Deferral percentage For purposes of this paragraph, the deferral percentage for an employee for a year shall be the ratio of—

(i) the amount of elective employer contributions actually paid over to the simplified employee pension on behalf of the employee for the year, to

(ii) the employee's compensation (not in excess of the first $200,000) for the year.

(E) Exception for State and local and tax-exempt pensions This paragraph shall not apply to a simplified employee pension maintained by—

(i) a State or local government or political subdivision thereof, or any agency or instrumentality thereof, or

(ii) an organization exempt from tax under this title.

(F) Exception where pension does not meet requirements necessary to insure distribution of excess contributions This paragraph shall not apply with respect to any year for which the simplified employee pension does not meet such requirements as the Secretary may prescribe as are necessary to insure that excess contributions are distributed in accordance with subparagraph (C), including—

(i) reporting requirements, and

(ii) requirements which, notwithstanding paragraph (4), provide that contributions (and any income allocable thereto) may not be withdrawn from a simplified employee pension until a determination has been made that the requirements of subparagraph (A)(iii) have been met with respect to such contributions.

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

(H) Termination This paragraph shall not apply to years beginning after December 31, 1996. The preceding sentence shall not apply to a simplified employee pension of an employer if the terms of simplified employee pensions of such employer, as in effect on December 31, 1996, provide that an employee may make the election described in subparagraph (A).

(7) Definitions For purposes of this subsection and subsection (l)—

(A) Employee, employer, or owner-employee The terms “employee”, “employer”, and “owner-employee” shall have the respective meanings given such terms by section 401(c).

(B) Compensation Except as provided in paragraph (2)(C), the term “compensation” has the meaning given such term by section 414(s).

(i) the calendar year, or

(ii) if the employer elects, subject to such terms and conditions as the Secretary may prescribe, to maintain the simplified employee pension on the basis of the employer's taxable year.

(8) Cost-of-living adjustment The Secretary shall adjust the $450 amount in paragraph (2)(C) at the same time and in the same manner as under section 415(d) and shall adjust the $200,000 amount in paragraphs (3)(C) and (6)(D)(ii) at the same time, and by the same amount, as any adjustment under section 401(a)(17)(B); except that any increase in the $450 amount which is not a multiple of $50 shall be rounded to the next lowest multiple of $50.

(9) Cross reference For excise tax on certain excess contributions, see section 4979.

(l) Simplified employer reports

(1) In general An employer who makes a contribution on behalf of an employee to a simplified employee pension shall provide such simplified reports with respect to such contributions as the Secretary may require by regulations. The reports required by this subsection shall be filed at such time and in such manner, and information with respect to such contributions shall be furnished to the employee at such time and in such manner, as may be required by regulations.

(2) Simple retirement accounts

(A) No employer reports Except as provided in this paragraph, no report shall be required under this section by an employer maintaining a qualified salary reduction arrangement under subsection (p).

(B) Summary description The trustee of any simple retirement account established pursuant to a qualified salary reduction arrangement under subsection (p) and the issuer of an annuity established under such an arrangement shall provide to the employer maintaining the arrangement, each year a description containing the following information:

(i) The name and address of the employer and the trustee or issuer.

(ii) The requirements for eligibility for participation.

(iii) The benefits provided with respect to the arrangement.

(iv) The time and method of making elections with respect to the arrangement.

(v) The procedures for, and effects of, withdrawals (including rollovers) from the arrangement.

(C) Employee notification The employer shall notify each employee immediately before the period for which an election described in subsection (p)(5)(C) may be made of the employee's opportunity to make such election. Such notice shall include a copy of the description described in subparagraph (B).

(m) Investment in collectibles treated as distributions

(1) In general The acquisition by an individual retirement account or by an individually-directed account under a plan described in section 401(a) of any collectible shall be treated (for purposes of this section and section 402) as a distribution from such account in an amount equal to the cost to such account of such collectible.

(2) Collectible defined For purposes of this subsection, the term “collectible” means—

(A) any work of art,

(B) any rug or antique,

(D) any stamp or coin,

(E) any alcoholic beverage, or

(F) any other tangible personal property specified by the Secretary for purposes of this subsection.

(3) Exception for certain coins and bullion For purposes of this subsection, the term “collectible” shall not include—

(A) any coin which is—

(i) a gold coin described in paragraph (7), (8), (9), or (10) of section 5112(a) of title 31, United States Code,

(ii) a silver coin described in section 5112(e) of title 31, United States Code,

(iii) a platinum coin described in section 5112(k) of title 31, United States Code, or

(iv) a coin issued under the laws of any State, or

(B) any gold, silver, platinum, or palladium bullion of a fineness equal to or exceeding the minimum fineness that a contract market (as described in section 7 of the Commodity Exchange Act, 7 U.S.C. 7) ² requires for metals which may be delivered in satisfaction of a regulated futures contract,

if such bullion is in the physical possession of a trustee described under subsection (a) of this section.

(n) Bank For purposes of subsection (a)(2), the term “bank” means—

(1) any bank (as defined in section 581),

(2) an insured credit union (within the meaning of paragraph (6) or (7) of section 101 of the Federal Credit Union Act), and

(3) a corporation which, under the laws of the State of its incorporation, is subject to supervision and examination by the Commissioner of Banking or other officer of such State in charge of the administration of the banking laws of such State.

(o) Definitions and rules relating to nondeductible contributions to individual retirement plans

(1) In general Subject to the provisions of this subsection, designated nondeductible contributions may be made on behalf of an individual to an individual retirement plan.

(2) Limits on amounts which may be contributed

(A) In general The amount of the designated nondeductible contributions made on behalf of any individual for any taxable year shall not exceed the nondeductible limit for such taxable year.

(B) Nondeductible limit For purposes of this paragraph—

(i) In general The term “nondeductible limit” means the excess of—

(I) the amount allowable as a deduction under section 219 (determined without regard to section 219(g)), over

(II) the amount allowable as a deduction under section 219 (determined with regard to section 219(g)).

(ii) Taxpayer may elect to treat deductible contributions as nondeductible If a taxpayer elects not to deduct an amount which (without regard to this clause) is allowable as a deduction under section 219 for any taxable year, the nondeductible limit for such taxable year shall be increased by such amount.

(i) In general For purposes of this paragraph, the term “designated nondeductible contribution” means any contribution to an individual retirement plan for the taxable year which is designated (in such manner as the Secretary may prescribe) as a contribution for which a deduction is not allowable under section 219.

(ii) Designation Any designation under clause (i) shall be made on the return of tax imposed by chapter 1 for the taxable year.

(3) Time when contributions made In determining for which taxable year a designated nondeductible contribution is made, the rule of section 219(f)(3) shall apply.

(4) Individual required to report amount of designated nondeductible contributions

(A) In general Any individual who—

(i) makes a designated nondeductible contribution to any individual retirement plan for any taxable year, or

(ii) receives any amount from any individual retirement plan for any taxable year,

shall include on his return of the tax imposed by chapter 1 for such taxable year and any succeeding taxable year (or on such other form as the Secretary may prescribe for any such taxable year) information described in subparagraph (B).

(B) Information required to be supplied The following information is described in this subparagraph:

(i) The amount of designated nondeductible contributions for the taxable year.

(ii) The amount of distributions from individual retirement plans for the taxable year.

(iii) The excess (if any) of—

(I) the aggregate amount of designated nondeductible contributions for all preceding taxable years, over

(II) the aggregate amount of distributions from individual retirement plans which was excludable from gross income for such taxable years.

(iv) The aggregate balance of all individual retirement plans of the individual as of the close of the calendar year in which the taxable year begins.

(v) Such other information as the Secretary may prescribe.

(C) Penalty for reporting contributions not made For penalty where individual reports designated nondeductible contributions not made, see section 6693(b).

(p) Simple retirement accounts

(1) In general For purposes of this title, the term “simple retirement account” means an individual retirement plan (as defined in section 7701(a)(37))—

(A) with respect to which the requirements of paragraphs (3), (4), and (5) are met; and

(B) with respect to which the only contributions allowed are contributions under a qualified salary reduction arrangement.

(2) Qualified salary reduction arrangement

(A) In general For purposes of this subsection, the term “qualified salary reduction arrangement” means a written arrangement of an eligible employer under which—

(i) an employee eligible to participate in the arrangement may elect to have the employer make payments—

(I) as elective employer contributions to a simple retirement account on behalf of the employee, or

(II) to the employee directly in cash,

(ii) the amount which an employee may elect under clause (i) for any year is required to be expressed as a percentage of compensation and may not exceed a total of the applicable dollar amount for any year,

(iii) the employer is required to make a matching contribution to the simple retirement account for any year in an amount equal to so much of the amount the employee elects under clause (i)(I) as does not exceed the applicable percentage of compensation for the year, and

(iv) no contributions may be made other than contributions described in clause (i) or (iii).

(B) Employer may elect 2-percent nonelective contribution

(i) In general An employer shall be treated as meeting the requirements of subparagraph (A)(iii) for any year if, in lieu of the contributions described in such clause, the employer elects to make nonelective contributions of 2 percent of compensation for each employee who is eligible to participate in the arrangement and who has at least $5,000 of compensation from the employer for the year. If an employer makes an election under this subparagraph for any year, the employer shall notify employees of such election within a reasonable period of time before the 60-day period for such year under paragraph (5)(C).

(ii) Compensation limitation The compensation taken into account under clause (i) for any year shall not exceed the limitation in effect for such year under section 401(a)(17).

(i) Eligible employer

(I) In general The term “eligible employer” means, with respect to any year, an employer which had no more than 100 employees who received at least $5,000 of compensation from the employer for the preceding year.

(II) 2-year grace period An eligible employer who establishes and maintains a plan under this subsection for 1 or more years and who fails to be an eligible employer for any subsequent year shall be treated as an eligible employer for the 2 years following the last year the employer was an eligible employer. If such failure is due to any acquisition, disposition, or similar transaction involving an eligible employer, the preceding sentence shall not apply.

(ii) Applicable percentage

(I) In general The term “applicable percentage” means 3 percent.

(II) Election of lower percentage An employer may elect to apply a lower percentage (not less than 1 percent) for any year for all employees eligible to participate in the plan for such year if the employer notifies the employees of such lower percentage within a reasonable period of time before the 60-day election period for such year under paragraph (5)(C). An employer may not elect a lower percentage under this subclause for any year if that election would result in the applicable percentage being lower than 3 percent in more than 2 of the years in the 5-year period ending with such year.

(III) Special rule for years arrangement not in effect If any year in the 5-year period described in subclause (II) is a year prior to the first year for which any qualified salary reduction arrangement is in effect with respect to the employer (or any predecessor), the employer shall be treated as if the level of the employer matching contribution was at 3 percent of compensation for such prior year.

(D) Arrangement may be only plan of employer

(i) In general An arrangement shall not be treated as a qualified salary reduction arrangement for any year if the employer (or any predecessor employer) maintained a qualified plan with respect to which contributions were made, or benefits were accrued, for service in any year in the period beginning with the year such arrangement became effective and ending with the year for which the determination is being made. If only individuals other than employees described in subparagraph (A) of section 410(b)(3) are eligible to participate in such arrangement, then the preceding sentence shall be applied without regard to any qualified plan in which only employees so described are eligible to participate.

(ii) Qualified plan For purposes of this subparagraph, the term “qualified plan” means a plan, contract, pension, or trust described in subparagraph (A) or (B) of section 219(g)(5).

(E) Applicable dollar amount; cost-of-living adjustment

(i) In general For purposes of subparagraph (A)(ii), the applicable dollar amount shall be the amount determined in accordance with the following table:

For yearsThe applicable beginning indollar amount: calendar year: 2002$7,000 2003$8,000 2004$9,000 2005 or thereafter$10,000.

(ii) Cost-of-living adjustment In the case of a year beginning after December 31, 2005, the Secretary shall adjust the $10,000 amount under clause (i) at the same time and in the same manner as under section 415(d), except that the base period taken into account shall be the calendar quarter beginning July 1, 2004, and any increase under this subparagraph which is not a multiple of $500 shall be rounded to the next lower multiple of $500.

(3) Vesting requirements The requirements of this paragraph are met with respect to a simple retirement account if the employee's rights to any contribution to the simple retirement account are nonforfeitable. For purposes of this paragraph, rules similar to the rules of subsection (k)(4) shall apply.

(4) Participation requirements

(A) In general The requirements of this paragraph are met with respect to any simple retirement account for a year only if, under the qualified salary reduction arrangement, all employees of the employer who—

(i) received at least $5,000 in compensation from the employer during any 2 preceding years, and

(ii) are reasonably expected to receive at least $5,000 in compensation during the year,

are eligible to make the election under paragraph (2)(A)(i) or receive the nonelective contribution described in paragraph (2)(B).

(B) Excludable employees An employer may elect to exclude from the requirement under subparagraph (A) employees described in section 410(b)(3).

(5) Administrative requirements The requirements of this paragraph are met with respect to any simple retirement account if, under the qualified salary reduction arrangement—

(A) an employer must—

(i) make the elective employer contributions under paragraph (2)(A)(i) not later than the close of the 30-day period following the last day of the month with respect to which the contributions are to be made, and

(ii) make the matching contributions under paragraph (2)(A)(iii) or the nonelective contributions under paragraph (2)(B) not later than the date described in section 404(m)(2)(B),

(B) an employee may elect to terminate participation in such arrangement at any time during the year, except that if an employee so terminates, the arrangement may provide that the employee may not elect to resume participation until the beginning of the next year, and

(C) each employee eligible to participate may elect, during the 60-day period before the beginning of any year (and the 60-day period before the first day such employee is eligible to participate), to participate in the arrangement, or to modify the amounts subject to such arrangement, for such year.

(6) Definitions For purposes of this subsection—

(A) Compensation

(i) In general The term “compensation” means amounts described in paragraphs (3) and (8) of section 6051(a). For purposes of the preceding sentence, amounts described in section 6051(a)(3) shall be determined without regard to section 3401(a)(3).

(ii) Self-employed In the case of an employee described in subparagraph (B), the term “compensation” means net earnings from self-employment determined under section 1402(a) without regard to any contribution under this subsection. The preceding sentence shall be applied as if the term “trade or business” for purposes of section 1402 included service described in section 1402(c)(6).

(B) Employee The term “employee” includes an employee as defined in section 401(c)(1).

(7) Use of designated financial institution A plan shall not be treated as failing to satisfy the requirements of this subsection or any other provision of this title merely because the employer makes all contributions to the individual retirement accounts or annuities of a designated trustee or issuer. The preceding sentence shall not apply unless each plan participant is notified in writing (either separately or as part of the notice under subsection (l)(2)(C)) that the participant's balance may be transferred without cost or penalty to another individual account or annuity in accordance with subsection (d)(3)(G).

(8) Coordination with maximum limitation under subsection (a) In the case of any simple retirement account, subsections (a)(1) and (b)(2) shall be applied by substituting “the sum of the dollar amount in effect under paragraph (2)(A)(ii) of this subsection and the employer contribution required under subparagraph (A)(iii) or (B)(i) of paragraph (2) of this subsection, whichever is applicable” for “the dollar amount in effect under section 219(b)(1)(A)”.

(9) Matching contributions on behalf of self-employed individuals not treated as elective employer contributions Any matching contribution described in paragraph (2)(A)(iii) which is made on behalf of a self-employed individual (as defined in section 401(c)) shall not be treated as an elective employer contribution to a simple retirement account for purposes of this title.

(10) Special rules for acquisitions, dispositions, and similar transactions

(A) In general An employer which fails to meet any applicable requirement by reason of an acquisition, disposition, or similar transaction shall not be treated as failing to meet such requirement during the transition period if—

(i) the employer satisfies requirements similar to the requirements of section 410(b)(6)(C)(i)(II); and

(ii) the qualified salary reduction arrangement maintained by the employer would satisfy the requirements of this subsection after the transaction if the employer which maintained the arrangement before the transaction had remained a separate employer.

(B) Applicable requirement For purposes of this paragraph, the term “applicable requirement” means—

(i) the requirement under paragraph (2)(A)(i) that an employer be an eligible employer;

(ii) the requirement under paragraph (2)(D) that an arrangement be the only plan of an employer; and

(iii) the participation requirements under paragraph (4).

(C) Transition period For purposes of this paragraph, the term “transition period” means the period beginning on the date of any transaction described in subparagraph (A) and ending on the last day of the second calendar year following the calendar year in which such transaction occurs.

(q) Deemed IRAs under qualified employer plans

(1) General rule If—

(A) a qualified employer plan elects to allow employees to make voluntary employee contributions to a separate account or annuity established under the plan, and

(B) under the terms of the qualified employer plan, such account or annuity meets the applicable requirements of this section or section 408A for an individual retirement account or annuity,

then such account or annuity shall be treated for purposes of this title in the same manner as an individual retirement plan and not as a qualified employer plan (and contributions to such account or annuity as contributions to an individual retirement plan and not to the qualified employer plan). For purposes of subparagraph (B), the requirements of subsection (a)(5) shall not apply.

(2) Special rules for qualified employer plans For purposes of this title, a qualified employer plan shall not fail to meet any requirement of this title solely by reason of establishing and maintaining a program described in paragraph (1).

(3) Definitions For purposes of this subsection—

(A) Qualified employer plan The term “qualified employer plan” has the meaning given such term by section 72(p)(4)(A)(i); except that such term shall also include an eligible deferred compensation plan (as defined in section 457(b)) of an eligible employer described in section 457(e)(1)(A).

(B) Voluntary employee contribution The term “voluntary employee contribution” means any contribution (other than a mandatory contribution within the meaning of section 411(c)(2)(C))—

(i) which is made by an individual as an employee under a qualified employer plan which allows employees to elect to make contributions described in paragraph (1), and

(ii) with respect to which the individual has designated the contribution as a contribution to which this subsection applies.

(r) Cross references (1) For tax on excess contributions in individual retirement accounts or annuities, see section 4963.

(2) For tax on certain accumulations in individual retirement accounts or annuities, see section 4974.

Source credit, amendments & notes

(Added Pub. L. 93–406, title II, §2002(b), Sept. 2, 1974, 88 Stat. 959; amended Pub. L. 94–455, title XV, §1501(b)(2), (5), (10), title XIX, §1906(b)(13)(A), Oct. 4, 1976, 90 Stat. 1735–1737, 1834; Pub. L. 95–600, title I, §§152(a), (b), 156(c)(1), (3), 157(c)(1), (d)(1), (e)(1)(A), (g)(3), (h)(2), title VII, §703(c)(4), Nov. 6, 1978, 92 Stat. 2797, 2802, 2803, 2805, 2806, 2808, 2939; Pub. L. 96–222, title I, §101(a)(10)(A), (C), (F), (G), (J)(i), (14)(B), (E)(ii), Apr. 1, 1980, 94 Stat. 201–205; Pub. L. 96–605, title II, §225(b)(3), (4), Dec. 28, 1980, 94 Stat. 3529; Pub. L. 97–34, title III, §§311(g)(1)(A)–(C), (2), (h)(2), 312(b)(2), (c)(5), 313(b)(2), 314(b)(1), Aug. 13, 1981, 95 Stat. 281–284, 286; Pub. L. 97–248, title II, §§237(e)(3), 238(d)(3), (4), 243(a), (b)(1)(A), title III, §335(a)(1), Sept. 3, 1982, 96 Stat. 512, 513, 521, 522, 628; Pub. L. 97–448, title I, §103(d)(1), (e), Jan. 12, 1983, 96 Stat. 2378; Pub. L. 98–369, div. A, title I, §147(a), title IV, §491(d)(19)–(24), title V, §§521(b), 522(d)(12), title VII, §713(c)(2)(B), (f)(2), (5)(B), (g)(2), (j), July 18, 1984, 98 Stat. 687, 850, 867, 871, 957, 959, 960; Pub. L. 99–514, title XI, §§1102(a), (b)(2), (c), (e)(2), 1108(a), (d)–(g)(1), (4), (6), 1121(c)(2), 1122(e)(2)(B), 1123(d)(2), 1144(a), title XVIII, §§1852(a)(1), (5)(C), (7)(A), 1875(c)(6)(A), (8), 1898(a)(5), Oct. 22, 1986, 100 Stat. 2414–2416, 2431, 2433, 2434, 2465, 2470, 2475, 2490, 2864–2866, 2895, 2944; Pub. L. 100–647, title I, §§1011(b)(1)–(3), (c)(7)(C), (f)(1)–(5), (10), (i)(5), 1011A(a)(2)(A), 1018(t)(3)(D), title VI, §6057(a), Nov. 10, 1988, 102 Stat. 3456, 3458, 3461–3463, 3468, 3472, 3588, 3698; Pub. L. 101–239, title VII, §§7811(m)(7), 7841(a)(1), Dec. 19, 1989, 103 Stat. 2412, 2427; Pub. L. 102–318, title V, §521(b)(16)–(19), July 3, 1992, 106 Stat. 311; Pub. L. 103–66, title XIII, §13212(b), Aug. 10, 1993, 107 Stat. 472; Pub. L. 103–465, title VII, §732(d), Dec. 8, 1994, 108 Stat. 5005; Pub. L. 104–188, title I, §§1421(a), (b)(3)(B), (5), (6), (c), 1427(b)(3), 1431(c)(1)(B), 1455(b)(1), Aug. 20, 1996, 110 Stat. 1792, 1796–1798, 1802, 1803, 1817; Pub. L. 105–34, title III, §§302(d), 304(a), title XV, §1501(b), title XVI, §1601(d)(1)(A)–(C)(i), (D)–(G), Aug. 5, 1997, 111 Stat. 829, 831, 1058, 1087, 1088; Pub. L. 105–206, title VI, §§6015(a), 6016(a)(1), 6018(b), July 22, 1998, 112 Stat. 820–822; Pub. L. 106–554, §1(a)(7) [title III, §319(3)], Dec. 21, 2000, 114 Stat. 2763, 2763A–646; Pub. L. 107–16, title VI, §§601(b), 602(a), 611(c)(1), (f)(1), (2), (g)(2), 641(e)(8), 642(a), (b)(2), (3), 643(c), 644(b), June 7, 2001, 115 Stat. 95, 97, 99, 121–123; Pub. L. 107–147, title IV, §411(i)(1), (j)(1), Mar. 9, 2002, 116 Stat. 46, 47; Pub. L. 108–311, title IV, §§404(d), 408(a)(12), (13), Oct. 4, 2004, 118 Stat. 1188, 1191; Pub. L. 109–280, title XII, §1201(a), Aug. 17, 2006, 120 Stat. 1063; Pub. L. 109–432, div. A, title III, §307(a), Dec. 20, 2006, 120 Stat. 2951.)

References in Text

Section 7 of the Commodity Exchange Act, referred to in subsec. (m)(3)(B), is classified to section 11 of Title 7, Agriculture, and relates to vacation on request of designation as “contract market”. Section 5 of the Commodity Exchange Act, which is classified to section 7 of Title 7, relates to designation of boards of trade as “contract markets”.

Paragraph (6) or (7) of section 101 of the Federal Credit Union Act, referred to in subsec. (n)(2), is classified to section 1752(6), (7) of Title 12, Banks and Banking.

Amendments

2006—Subsec. (d)(8). Pub. L. 109–280, which directed the amendment of section 408(d) by adding par. (8), without specifying the act to be amended, was executed by making the addition to this section, which is section 408 of the Internal Revenue Code of 1986, to reflect the probable intent of Congress.

Subsec. (d)(9). Pub. L. 109–432 added par. (9).

2004—Subsec. (a)(1). Pub. L. 108–311, §408(a)(12), substituted “457(e)(16),” for “457(e)(16)”.

Subsec. (n)(2). Pub. L. 108–311, §408(a)(13), substituted “paragraph (6) or (7) of section 101” for “section 101(6)”.

Subsec. (p)(6)(A)(i). Pub. L. 108–311, §404(d), inserted at end “For purposes of the preceding sentence, amounts described in section 6051(a)(3) shall be determined without regard to section 3401(a)(3).”

2002—Subsec. (k)(2)(C). Pub. L. 107–147, §411(j)(1)(A), substituted “$450” for “$300”.

Subsec. (k)(8). Pub. L. 107–147, §411(j)(1)(B), substituted “$450” for “$300” in two places.

Subsec. (q)(3)(A). Pub. L. 107–147, §411(i)(1), reenacted heading without change and amended text of subpar. (A) generally. Prior to amendment, text read as follows: “The term ‘qualified employer plan’ has the meaning given such term by section 72(p)(4); except such term shall not include a government plan which is not a qualified plan unless the plan is an eligible deferred compensation plan (as defined in section 457(b)).”

2001—Subsec. (a)(1). Pub. L. 107–16, §641(e)(8), substituted “403(b)(8), or 457(e)(16)” for “or 403(b)(8),”.

Pub. L. 107–16, §601(b)(1), substituted “on behalf of any individual in excess of the amount in effect for such taxable year under section 219(b)(1)(A)” for “in excess of $2,000 on behalf of any individual”.

Subsec. (b). Pub. L. 107–16, §601(b)(3), substituted “the dollar amount in effect under section 219(b)(1)(A)” for “$2,000” in concluding provisions.

Subsec. (b)(2)(B). Pub. L. 107–16, §601(b)(2), substituted “the dollar amount in effect under section 219(b)(1)(A)” for “$2,000”.

Subsec. (d)(3)(A). Pub. L. 107–16, §642(a), inserted “or” at end of cl. (i), added cl. (ii) and concluding provisions, and struck out former cls. (ii) and (iii) which read as follows:

“(ii) no amount in the account and no part of the value of the annuity is attributable to any source other than a rollover contribution (as defined in section 402) from an employee's trust described in section 401(a) which is exempt from tax under section 501(a) or from an annuity plan described in section 403(a) (and any earnings on such contribution), and the entire amount received (including property and other money) is paid (for the benefit of such individual) into another such trust or annuity plan not later than the 60th day on which the individual receives the payment or the distribution; or

“(iii)(I) the entire amount received (including money and other property) represents the entire interest in the account or the entire value of the annuity,

“(II) no amount in the account and no part of the value of the annuity is attributable to any source other than a rollover contribution from an annuity contract described in section 403(b) and any earnings on such rollover, and

“(III) the entire amount thereof is paid into another annuity contract described in section 403(b) (for the benefit of such individual) not later than the 60th day after he receives the payment or distribution.”

Subsec. (d)(3)(D)(i). Pub. L. 107–16, §642(b)(2), substituted “(i) or (ii)” for “(i), (ii), or (iii)”.

Subsec. (d)(3)(G). Pub. L. 107–16, §642(b)(3), reenacted heading without change and amended text of subpar. (G) generally. Prior to amendment, text read as follows: “This paragraph shall not apply to any amount paid or distributed out of a simple retirement account (as defined in subsection (p)) unless—

“(i) it is paid into another simple retirement account, or

“(ii) in the case of any payment or distribution to which section 72(t)(6) does not apply, it is paid into an individual retirement plan.”

Subsec. (d)(3)(H). Pub. L. 107–16, §643(c), added subpar. (H).

Subsec. (d)(3)(I). Pub. L. 107–16, §644(b), added subpar. (I).

Subsec. (j). Pub. L. 107–16, §601(b)(4), struck out “$2,000” before “amounts”.

Subsec. (k)(3)(C), (6)(D)(ii), (8). Pub. L. 107–16, §611(c)(1), substituted “$200,000” for “$150,000”.

Subsec. (p)(2)(A)(ii). Pub. L. 107–16, §611(f)(1), substituted “the applicable dollar amount” for “$6,000”.

Subsec. (p)(2)(E). Pub. L. 107–16, §611(f)(2), amended heading and text of subpar. (E) generally. Prior to amendment, text read as follows: “The Secretary shall adjust the $6,000 amount under subparagraph (A)(ii) at the same time and in the same manner as under section 415(d), except that the base period taken into account shall be the calendar quarter ending September 30, 1996, and any increase under this subparagraph which is not a multiple of $500 shall be rounded to the next lower multiple of $500.”

Subsec. (p)(6)(A)(ii). Pub. L. 107–16, §611(g)(2), inserted at end “The preceding sentence shall be applied as if the term ‘trade or business’ for purposes of section 1402 included service described in section 1402(c)(6).”

Subsec. (p)(8). Pub. L. 107–16, §601(b)(5), substituted “the dollar amount in effect under section 219(b)(1)(A)” for “$2,000”.

Subsecs. (q), (r). Pub. L. 107–16, §602(a), added subsec. (q) and redesignated former subsec. (q) as (r).

2000—Subsec. (d)(5). Pub. L. 106–554 amended heading generally. Prior to amendment, heading read as follows: “Certain distributions of excess contributions after due date for taxable year”.

1998—Subsec. (d)(7). Pub. L. 105–206, §6018(b)(2), inserted “or simple retirement accounts” after “pensions” in heading.

Subsec. (d)(7)(B). Pub. L. 105–206, §6018(b)(1), inserted “or 402(k)” after “section 402(h)”.

Subsec. (p)(2)(C)(i)(II). Pub. L. 105–206, §6016(a)(1)(C)(i), substituted “the preceding sentence shall not apply” for “the preceding sentence shall apply only in accordance with rules similar to the rules of section 410(b)(6)(C)(i)” in last sentence.

Subsec. (p)(2)(D)(i). Pub. L. 105–206, §6016(a)(1)(A), struck out “or (B)” after “(A)” in last sentence.

Subsec. (p)(2)(D)(iii). Pub. L. 105–206, §6016(a)(1)(C)(ii), struck out heading and text of cl. (iii). Text read as follows: “In the case of an employer who establishes and maintains a plan under this subsection for 1 or more years and who fails to meet any requirement of this subsection for any subsequent year due to any acquisition, disposition, or similar transaction involving another such employer, rules similar to the rules of section 410(b)(6)(C) shall apply for purposes of this subsection.”

Subsec. (p)(8), (9). Pub. L. 105–206, §6015(a), redesignated par. (8), relating to matching contributions on behalf of self-employed individuals not treated as elective employer contributions, as (9).

Subsec. (p)(10). Pub. L. 105–206, §6016(a)(1)(B), added par. (10).

1997—Subsec. (i). Pub. L. 105–34, §1601(d)(1)(A), substituted “31 days” for “30 days” in concluding provisions.

Pub. L. 105–34, §302(d), struck out “under regulations” after “may require” in introductory provisions and struck out “in such regulations” after “prescribes” in pars. (1) and (2)(B).

Subsec. (k)(6)(H). Pub. L. 105–34, §1601(d)(1)(B), substituted “of an employer if the terms of simplified employee pensions of such employer” for “if the terms of such pension”.

Subsec. (l)(2)(B). Pub. L. 105–34, §1601(d)(1)(C)(i), inserted “and the issuer of an annuity established under such an arrangement” after “under subsection (p)” in introductory provisions and “or issuer” after “trustee” in cl. (i).

Subsec. (m)(3). Pub. L. 105–34, §304(a), amended heading and text of par. (3) generally. Prior to amendment, text read as follows: “In the case of an individual retirement account, paragraph (2) shall not apply to—

“(A) any gold coin described in paragraph (7), (8), (9), or (10) of section 5112(a) of title 31,

“(B) any silver coin described in section 5112(e) of title 31, or

“(C) any coin issued under the laws of any State.”

Subsec. (p)(2)(D)(i). Pub. L. 105–34, §1601(d)(1)(E), inserted at end “If only individuals other than employees described in subparagraph (A) or (B) of section 410(b)(3) are eligible to participate in such arrangement, then the preceding sentence shall be applied without regard to any qualified plan in which only employees so described are eligible to participate.”

Subsec. (p)(2)(D)(iii). Pub. L. 105–34, §1601(d)(1)(F), added cl. (iii).

Subsec. (p)(5). Pub. L. 105–34, §1601(d)(1)(G), substituted “simple” for “simplified” in introductory provisions.

Subsec. (p)(8). Pub. L. 105–34, §1601(d)(1)(D), added par. (8) relating to coordination with maximum limitation under subsection (a).

Pub. L. 105–34, §1501(b), added par. (8) relating to matching contributions on behalf of self-employed individuals not treated as elective employer contributions.

1996—Subsec. (d)(3)(G). Pub. L. 104–188, §1421(b)(3)(B), added subpar. (G).

Subsec. (d)(5)(A). Pub. L. 104–188, §1427(b)(3), substituted “the dollar amount in effect under section 219(b)(1)(A)” for “$2,250” in introductory provisions.

Subsec. (i). Pub. L. 104–188, §1455(b)(1), inserted “aggregating $10 or more in any calendar year” after “distributions” in introductory provisions.

Pub. L. 104–188, §1421(b)(6), inserted at end “In the case of a simple retirement account under subsection (p), only one report under this subsection shall be required to be submitted each calendar year to the Secretary (at the time provided under paragraph (2)) but, in addition to the report under this subsection, there shall be furnished, within 30 days after each calendar year, to the individual on whose behalf the account is maintained a statement with respect to the account balance as of the close of, and the account activity during, such calendar year.”

Subsec. (k)(2)(C). Pub. L. 104–188, §1431(c)(1)(B), substituted “section 414(q)(4)” for “section 414(q)(7)”.

Subsec. (k)(6)(H). Pub. L. 104–188, §1421(c), added subpar. (H).

Subsec. (l). Pub. L. 104–188, §1421(b)(5), designated existing provisions as par. (1), inserted heading, and added par. (2).

Subsecs. (p), (q). Pub. L. 104–188, §1421(a), added subsec. (p) and redesignated former subsec. (p) as (q).

1994—Subsec. (k)(8). Pub. L. 103–465 inserted before period at end “; except that any increase in the $300 amount which is not a multiple of $50 shall be rounded to the next lowest multiple of $50”.

1993—Subsec. (k)(3)(C), (6)(D)(ii). Pub. L. 103–66, §13212(b)(1), substituted “$150,000” for “$200,000”.

Subsec. (k)(8). Pub. L. 103–66, §13212(b)(2), amended heading and text of par. (8) generally. Prior to amendment, text read as follows: “The Secretary shall adjust the $300 amount in paragraph (2)(C) and the $200,000 amount in paragraphs (3)(C) and (6)(D)(ii) at the same time and in the same manner as under section 415(d), except that in the case of years beginning after 1988, the $200,000 amount (as so adjusted) shall not exceed the amount in effect under section 401(a)(17).”

1992—Subsec. (a)(1). Pub. L. 102–318, §521(b)(16), substituted “402(c)” for “402(a)(5), 402(a)(7)”.

Subsec. (d)(3)(A)(ii). Pub. L. 102–318, §521(b)(17), amended clause (ii) generally. Prior to amendment, clause (ii) read as follows: “the entire amount received (including money and any other property) represents the entire amount in the account or the entire value of the annuity and no amount in the account and no part of the value of the annuity is attributable to any source other than a rollover contribution of a qualified total distribution (as defined in section 402(a)(5)(E)(i)) from an employee's trust described in section 401(a) which is exempt from tax under section 501(a), or an annuity plan described in section 403(a) and any earnings on such sums and the entire amount thereof is paid into another such trust (for the benefit of such individual) or annuity plan not later than the 60th day on which he receives the payment or distribution; or”.

Subsec. (d)(3)(B). Pub. L. 102–318, §521(b)(18), struck out at end “Clause (ii) of subparagraph (A) shall not apply to any amount paid or distributed out of an individual retirement account or an individual retirement annuity to which an amount was contributed which was treated as a rollover contribution by section 402(a)(7) (or in the case of an individual retirement annuity, such section as made applicable by section 403(a)(4)(B)).”

Subsec. (d)(3)(F). Pub. L. 102–318, §521(b)(19), substituted “402(c)(7)” for “402(a)(6)(H)”.

1989—Subsecs. (a)(6), (b)(3). Pub. L. 101–239, §7811(m)(7), struck out “(without regard to subparagraph (C)(ii) thereof)” after “section 401(a)(9)”.

Subsec. (d)(6). Pub. L. 101–239, §7841(a)(1), substituted “his spouse or former spouse under a divorce or separation instrument described in subparagraph (A) of section 71(b)(2)” for “his former spouse under a divorce decree or under a written instrument incident to such divorce”.

1988—Subsec. (d)(2)(C). Pub. L. 100–647, §1011(b)(1), substituted “in which the taxable year begins” for “with or within which the taxable year ends”.

Subsec. (d)(3)(A). Pub. L. 100–647, §1011A(a)(2)(A), struck out at end “Clause (ii) shall not apply during the 5-year period beginning on the date of the qualified total distribution referred to in such clause if the individual was treated as a 5-percent owner with respect to such distribution under section 402(a)(5)(F)(ii).”

Subsec. (d)(3)(E). Pub. L. 100–647, §1018(t)(3)(D), substituted “paragraph” for “subparagraph”.

Subsec. (d)(4). Pub. L. 100–647, §1011(b)(2), substituted “Contributions” for “Excess contributions” in heading, struck out “to the extent that such contribution exceeds the amount allowable as a deduction under section 219” after “individual retirement annuity” in introductory provisions, and substituted “such contribution” for “such excess contribution” in subpars. (B) and (C) and in last sentence.

Subsec. (d)(5). Pub. L. 100–647, §1011(b)(3), substituted “shall be computed without regard to section 219(g)” for “(after application of section 408(o)(2)(B)(ii)) shall be increased by the nondeductible limit under section 408(o)(2)(B)” in last sentence.

Subsec. (d)(7). Pub. L. 100–647, §1011(f)(5), added par. (7).

Subsec. (k)(3)(B). Pub. L. 100–647, §1011(i)(5), amended subpar. (B) generally. Prior to amendment, subpar. (B) read as follows: “For purposes of subparagraph (A)—

“(i) there shall be excluded from consideration employees described in subparagraph (A) or (C) of section 410(b)(3), and

“(ii) an individual shall be considered a shareholder if he owns (with the application of section 318) more than 10 percent of the value of the stock of the employer.”

Subsec. (k)(3)(C). Pub. L. 100–647, §1011(f)(3)(C), struck out “total” before “compensation”.

Subsec. (k)(6)(A). Pub. L. 100–647, §1011(f)(1), substituted “Arrangements which qualify” for “In general” in heading and amended text generally. Prior to amendment, text read as follows: “A simplified employee pension shall not fail to meet the requirements of this subsection for a year merely because, under the terms of the pension—

“(i) an employee may elect to have the employer make payments—

“(I) as elective employer contributions to the simplified employee pension on behalf of the employee, or

“(II) to the employee directly in cash,

“(ii) an election described in clause (i)(I) is made or is in effect with respect to not less than 50 percent of the employees of the employer, and

“(iii) the deferral percentage for such year of each highly compensated employee eligible to participate is not more than the product derived by multiplying the average of the deferral percentages for such year of all employees (other than highly compensated employees) eligible to participate by 1.25.”

Subsec. (k)(6)(A)(iv). Pub. L. 100–647, §1011(c)(7)(C), added cl. (iv).

Subsec. (k)(6)(B). Pub. L. 100–647, §1011(f)(2), inserted “who were eligible to participate (or would have been required to be eligible to participate if a pension was maintained)” after “than 25 employees”.

Subsec. (k)(6)(D)(ii). Pub. L. 100–647, §1011(f)(3)(A), substituted “(not in excess of the first $200,000)” for “(within the meaning of section 414(s))”.

Subsec. (k)(6)(F), (G). Pub. L. 100–647, §1011(f)(4), added subpar. (f) and redesignated former subpar. (F) as (G).

Subsec. (k)(7)(B). Pub. L. 100–647, §1011(f)(3)(B), amended subpar. (B) generally. Prior to amendment, subpar. (B) read as follows: “The term ‘compensation’ means, in the case of an employee within the meaning of section 401(c)(1), earned income within the meaning of section 401(c)(2).”

Subsec. (k)(8). Pub. L. 100–647, §1011(f)(3)(D), (10), substituted “paragraphs (3)(C) and (6)(D)(ii)” for “paragraph (3)(C)” and inserted “, except that in the case of years beginning after 1988, the $200,000 amount (as so adjusted) shall not exceed the amount in effect under section 401(a)(17)” after “under section 415(d)”.

Subsec. (m)(3). Pub. L. 100–647, §6057(a), amended par. (3) generally. Prior to amendment, par. (3) read as follows: “In the case of an individual retirement account, paragraph (2) shall not apply to any gold coin described in paragraph (7), (8), (9), or (10) of section 5112(a) of title 31 or any silver coin described in section 5112(e) of title 31.”

Subsec. (o)(4)(B)(iv). Pub. L. 100–647, §1011(b)(1), substituted “in which the taxable year begins” for “with or within which the taxable year ends”.

1986—Subsecs. (a)(6), (b)(3). Pub. L. 99–514, §1852(a)(1), substituted “(without regard to subparagraph (C)(ii) thereof) and the incidental death benefit requirements of section 401(a)” for “(relating to required distributions)”.

Subsec. (c)(1). Pub. L. 99–514, §1852(a)(7)(A), substituted “paragraphs (1) through (6)” for “paragraphs (1) through (7)”.

Subsec. (d)(1). Pub. L. 99–514, §1102(c), amended par. (1) generally. Prior to amendment, par. (1) read as follows: “Except as otherwise provided in this subsection, any amount paid or distributed out of an individual retirement account or under an individual retirement annuity shall be included in gross income by the payee or distributee, as the case may be, for the taxable year in which the payment or distribution is received. Notwithstanding any other provision of this title (including chapters 11 and 12), the basis any person in such an account or annuity is zero.”

Subsec. (d)(2). Pub. L. 99–514, §1102(c), substituted “Special rules for applying section 72” for “Distributions of annuity contracts” in heading and amended par. generally. Prior to amendment, par. (2) read as follows: “Paragraph (1) does not apply to any annuity contract which meets the requirements of paragraphs (1), (3), (4), and (5) of subsection (b) and which is distributed from an individual retirement account. Section 72 applies to any such annuity contract, and for purposes of section 72 the investment in such contract is zero.”

Subsec. (d)(3)(A). Pub. L. 99–514, §1875(c)(8)(C), inserted at end “Clause (ii) shall not apply during the 5-year period beginning on the date of the qualified total distribution referred to in such clause if the individual was treated as a 5-percent owner with respect to such distribution under section 402(a)(5)(F)(ii).”

Subsec. (d)(3)(A)(ii). Pub. L. 99–514, §1875(c)(8)(A), (B), struck out “(other than a trust forming part of a plan under which the individual was an employee within the meaning of section 401(c)(1) at the time contributions were made on his behalf under the plan)” after “section 501(a)” and struck out “(other than a plan under which the individual was an employee within the meaning of section 401(c)(1) at the time contributions were made on his behalf under the plan)” after “section 403(a)”.

Pub. L. 99–514, §1121(c)(2), made amendment identical to Pub. L. 99–514, §1875(c)(8)(A), (B), see above.

Subsec. (d)(3)(E). Pub. L. 99–514, §1852(a)(5)(C), added subpar. (E).

Subsec. (d)(3)(F). Pub. L. 99–514, §1122(e)(2)(B), added subpar. (F).

Subsec. (d)(5). Pub. L. 99–514, §1102(b)(2), inserted at end “For purposes of this paragraph, the amount allowable as a deduction under section 219 (after application of section 408(o)(2)(B)(ii)) shall be increased by the nondeductible limit under section 408(o)(2)(B).”

Subsec. (d)(5)(A). Pub. L. 99–514, §1875(c)(6)(A), substituted “the dollar limitation in effect under section 415(c)(1)(A) for such taxable year” for “$15,000”.

Subsec. (f). Pub. L. 99–514, §1123(d)(2), struck out subsec. (f) which related to additional tax on certain amounts included in gross income before age 591/2.

Subsec. (i). Pub. L. 99–514, §1102(e)(2), amended last sentence generally. Prior to amendment, last sentence read as follows: “The reports required by this subsection shall be filed at such time and in such manner and furnished to such individuals at such time and in such manner as may be required by those regulations.”

Subsec. (k)(2). Pub. L. 99–514, §1108(d), amended par. (2) generally. Prior to amendment, par. (2) read as follows: “This paragraph is satisfied with respect to a simplified employee pension for a calendar year only if for such year the employer contributes to the simplified employee pension of each employee who—

“(A) has attained age 21, and

“(B) has performed service for the employer during at least 3 of the immediately preceding 5 calendar years.

For purposes of this paragraph, there shall be excluded from consideration employees described in subparagraph (A) or (C) of section 410(b)(3).”

Subsec. (k)(2)(A). Pub. L. 99–514, §1898(a)(5), substituted “age 21” for “age 25”.

Subsec. (k)(3)(A). Pub. L. 99–514, §1108(g)(4), substituted “year” for “calendar year”.

Pub. L. 99–514, §1108(g)(1)(A), substituted “any highly compensated employee (within the meaning of section 414(q))” for “any employee who is—

“(i) an officer,

“(ii) a shareholder,

“(iii) a self-employed individual, or

“(iv) highly compensated”.

Subsec. (k)(3)(C). Pub. L. 99–514, §1108(g)(1)(B), inserted “and except as provided in subparagraph (D),” and “(other than contributions under an arrangement described in paragraph (6))”, and struck out end sentence which read as follows: “The Secretary shall annually adjust the $200,000 amount contained in the preceding sentence at the same time and in the same manner as he adjusts the dollar amount contained in section 415(c)(1)(A).”

Subsec. (k)(3)(D), (E). Pub. L. 99–514, §1108(g)(1)(C), added subpar. (D) and struck out former subpar. (D), treatment of certain contributions and taxes, which read “Except as provided in this subparagraph, employer contributions do not meet the requirements of this paragraph unless such contributions meet the requirements of this paragraph without taking into account contributions or benefits under chapter 2 (relating to tax on self-employment income), chapter 21 (relating to Federal Insurance Contribution Act), title II of the Social Security Act, or any other Federal or State law. If the employer does not maintain an integrated plan at any time during the taxable year, OASDI contributions (as defined in section 401(l)(2)) may, for purposes of this paragraph, be taken into account as contributions by the employer to the employee's simplified employee pension, but only if such contributions are so taken into account with respect to each employee maintaining a simplified employee pension.”, and former subpar. (E), integrated plan defined, which read “For purposes of subparagraph (D), the term ‘integrated plan’ means a plan which meets the requirements of section 401(a) or 403(a) but would not meet such requirements if contributions or benefits under chapter 2 (relating to tax on self-employment income), chapter 21 (relating to Federal Insurance Contributions Act), title II of the Social Security Act, or any other Federal or State law were not taken into account.”

Subsec. (k)(6). Pub. L. 99–514, §1108(a), added par. (6).

Subsec. (k)(7)(C). Pub. L. 99–514, §1108(f), added subpar. (C).

Subsec. (k)(8). Pub. L. 99–514, §1108(e), added par. (8).

Subsec. (k)(9). Pub. L. 99–514, §1108(g)(6), added par. (9).

Subsec. (m)(3). Pub. L. 99–514, §1144(a), added par. (3).

Subsecs. (o), (p). Pub. L. 99–514, §1102(a), added subsec. (o) and redesignated former subsec. (o) as (p).

1984—Subsec. (a)(1). Pub. L. 98–369, §491(d)(19), substituted “or 403(b)(8)” for “403(b)(8), 405(d)(3), or 409(b)(3)(C)”.

Subsec. (a)(6). Pub. L. 98–369, §521(b)(1), added par. (6) and struck out former par. (6) which provided that the entire interest of an individual for whose benefit the trust is maintained will be distributed to him not later than the close of his taxable year in which he attains age 701/2, or will be distributed, commencing before the close of such taxable year, in accordance with regulations prescribed by the Secretary, over (A) the life of such individual or the lives of such individual and his spouse, or (B) a period not extending beyond the life expectancy of such individual or the life expectancy of such individual and his spouse.

Subsec. (a)(7). Pub. L. 98–369, §521(b)(1), struck out par. (7) which provided that if (A) an individual for whose benefit the trust is maintained dies before his entire interest has been distributed to him, or (B) distribution has been commenced as provided in paragraph (6) to his surviving spouse and such surviving spouse dies before the entire interest has been distributed to such spouse, the entire interest (or the remaining part of such interest if distribution thereof has commenced) will be distributed within 5 years after his death (or the death of the surviving spouse). The preceding sentence shall not apply if distributions over a term certain commenced before the death of the individual for whose benefit the trust was maintained and the term certain is for a period permitted under paragraph (6).

Subsec. (b)(3). Pub. L. 98–369, §521(b)(2), added par. (3) and struck out former par. (3) which provided that the entire interest of the owner will be distributed to him not later than the close of his taxable year in which he attains age 701/2, or will be distributed, in accordance with regulations prescribed by the Secretary, over (A) the life of such owner or the lives of such owner and his spouse, or (B) a period not extending beyond the life expectancy of such owner or the life expectancy of such owner and his spouse.

Subsec. (b)(4), (5). Pub. L. 98–369, §521(b)(2), redesignated par. (5) as (4) and struck out former par. (4) which provided that if (A) the owner dies before his entire interest has been distributed to him, or (B) distribution has been commenced as provided in paragraph (3) to his surviving spouse and such surviving spouse dies before the entire interest has been distributed to such spouse, the entire interest (or the remaining part of such interest if distribution thereof has commenced) will be distributed within 5 years after his death (or the death of the surviving spouse). The preceding sentence shall not apply if distributions over a term certain commenced before the death of the owner and the term certain is for a period permitted under paragraph (3).

Subsec. (d)(3)(A)(i). Pub. L. 98–369, §491(d)(20), struck out “or retirement bond” before “for the benefit”.

Subsec. (d)(3)(A)(ii). Pub. L. 98–369, §522(d)(12), substituted “rollover contribution of a qualified total distribution (as defined in section 402(a)(5)(E)(i)) from an employee's trust” for “rollover contribution from an employee's trust”.

Subsec. (d)(3)(B). Pub. L. 98–369, §491(d)(21), substituted “or an individual retirement annuity” for “, individual retirement annuity, or a retirement bond”.

Subsec. (d)(3)(C), (D). Pub. L. 98–369, §713(g)(2), designated the subpar. (C), as added by section 335(a)(1) of Pub. L. 97–248, relating to permitting partial rollovers, as subpar. (D).

Subsec. (d)(3)(D)(ii). Pub. L. 98–369, §491(d)(22), struck out “bond,” after “annuity,”.

Subsec. (d)(6). Pub. L. 98–369, §491(d)(23), substituted “or an individual retirement annuity” for “, individual retirement annuity, or retirement bond”, and “or annuity” for “, annuity, or bond”.

Subsec. (h). Pub. L. 98–369, §713(c)(2)(B), substituted “(as defined in subsection (n))” for “(as defined in section 401(d)(1))”.

Subsec. (i). Pub. L. 98–369, §147(a), inserted “(and the years to which they relate)”.

Subsec. (k)(1). Pub. L. 98–369, §713(f)(2), amended par. (1) generally, designating existing provisions as subpar. (A) and adding subpar. (B).

Subsec. (k)(3)(C). Pub. L. 98–369, §713(f)(5)(B), inserted provision which required annual adjustment of the $200,000 amount concurrently with the dollar amount adjustment in section 415(c)(1)(A).

Subsec. (k)(3)(D). Pub. L. 98–369, §713(j), substituted in penultimate sentence “OASDI contributions (as defined in section 401(l)(2)” for “taxes paid under section 3111 (relating to tax on employers) with respect to an employee” and “as contributions by the employer to the employee's simplified employee pension, but only if such contributions are so taken into account with respect to each employee maintaining a simplified employee pension” for “as a contribution by the employer to an employee's simplified pension” and struck out third sentence which provided “If contributions are made to the simplified employee pension of an owner-employee, the preceding sentence shall not apply unless taxes paid by all such owner-employees under chapter 2, and the taxes which would be payable under chapter 2 by such owner-employees but for paragraphs (4) and (5) of section 1402(c), are taken into account as contributions by the employer on behalf of such owner-employees.”

Subsec. (k)(3)(E). Pub. L. 98–369, §491(d)(24), substituted “or 403(a)” for “, 403(a), or 405(a)”.

1983—Subsec. (j). Pub. L. 97–448, §103(d)(1)(B), substituted “$17,000” for “$15,000” in provisions preceding par. (1).

Subsec. (k)(3)(C)(ii). Pub. L. 97–448, §103(d)(1)(A), inserted “(other than an employee within the meaning of section 401(c)(1))” after “a simplified employee pension on behalf of each employee”.

Subsecs. (m), (n). Pub. L. 97–448, §103(e)(1), amended directory language of Pub. L. 97–34, §314(b)(1), thereby correcting subsec. designations. See 1981 Amendment note below for subsecs. (m) and (n).

1982—Subsec. (a)(2). Pub. L. 97–248, §237(e)(3)(A), substituted reference to subsection (n) of this section, for reference to section 401(d)(1).

Subsec. (a)(7). Pub. L. 97–248, §243(a)(1), amended par. (7) generally, designating existing provisions as subpars. (A) and (B), in subpar. (B), as so designated, striking out “if” before “distribution”, in provisions following subpar. (B) substituting “will be distributed within 5 years after his death (or the death of the surviving spouse)” for “will, within 5 years after his death (or the death of the surviving spouse), be distributed, or applied to the purchase of an immediate annuity for his beneficiary or beneficiaries (or the beneficiary or beneficiaries of his surviving spouse) which will be payable for the life of such beneficiary or beneficiaries (or for a term certain not extending beyond the life expectancy of such beneficiary or beneficiaries) and which annuity will be immediately distributed to such beneficiary or beneficiaries”, and substituting “shall not apply” for “does not apply”.

Subsec. (b)(4). Pub. L. 97–248, §243(a)(2), amended par. (4) generally, designating existing provisions, as subpars. (A) and (B), in subpar. (B), as so redesignated, striking out “if” before “distribution”, in provisions following subpar. (B) substituting “will be distributed within 5 years after his death (or the death of the surviving spouse)” for “will, within 5 years after his death (or the death of the surviving spouse), be distributed, or applied to the purchase of an immediate annuity for his beneficiary or beneficiaries (or the beneficiary or beneficiaries of his surviving spouse) which will be payable for the life of such beneficiary or beneficiaries (or for a term certain not extending beyond the life expectancy of such beneficiary or beneficiaries) and which annuity will be immediately distributed to such beneficiary or beneficiaries”, and substituting “shall not apply” for “shall have no application”.

Subsec. (d)(3)(C). Pub. L. 97–248, §243(b)(1)(A), added subpar. (C) relating to denial of rollover treatment for inherited accounts.

Pub. L. 97–248, §335(a)(1), added subpar. (C) relating to permitting partial rollovers.

Subsec. (j). Pub. L. 97–248, §238(d)(3), amended subsec. (j) generally, substituting provisions increasing amount by the amount of the limitation in effect under section 415(c)(1)(A), for provisions increasing amount by substituting “$15,000” for “$2,000”.

Subsec. (k)(1). Pub. L. 97–248, §238(d)(4)(B), struck out reference to par. (6) of this subsection.

Subsec. (k)(3)(C). Pub. L. 97–248, §238(d)(4)(C), amended subpar. (C) generally, striking out cl. “(i)” designation and cl. (ii) which related to taking into account compensation in excess of $100,000 with respect to a simplified employee pension.

Subsec. (k)(6). Pub. L. 97–248, §238(d)(4)(A), struck out par. (6) which related to prohibition on employer maintaining plan to which section 401(j) applies.

Subsecs. (n), (o). Pub. L. 97–248, §237(e)(3)(B), added subsec. (n) and redesignated former subsec. (n) as (o).

1981—Subsec. (a)(1). Pub. L. 97–34, §313(b)(2), inserted reference to section 405(d)(3).

Pub. L. 97–34, §311(g)(1)(A), substituted “$2,000” for “$1,500”.

Subsec. (b). Pub. L. 97–34, §311(g)(1)(B), substituted in par. (2)(B) and provision following par. (5) “$2,000” for “$1,500”.

Subsec. (d)(4). Pub. L. 97–34, §311(h)(2), substituted section “219” for “219 or 220” in provision preceding subpar. (A) and in subpar. (B).

Subsec. (d)(5)(A). Pub. L. 97–34, §312(c)(5), substituted “$15,000” for “$7,500”.

Pub. L. 97–34, §311(g)(2), (h)(2), substituted “$2,250” for “$1,750” and “219” for “219 or 220” in two places.

Subsec. (j). Pub. L. 97–34, §312(c)(5), substituted “$15,000” for “$7,500”.

Pub. L. 97–34, §311(g)(1)(C), substituted “$2,000” for “$1,500”.

Subsec. (k)(3)(C). Pub. L. 97–34, §312(b)(2), designated provision relating to compensation bearing a uniform relationship to total compensation as cl. (i), and in cl. (i) as so designated, substituted “$200,000” for “$100,000”, and added cl. (ii).

Subsecs. (m), (n). Pub. L. 97–34, §314(b)(1), as amended by Pub. L. 97–448, §103(e)(1), added subsec. (m) and redesignated former subsec. (m) as (n).

1980—Subsec. (a)(1). Pub. L. 96–222, §101(a)(14)(B), inserted reference to section 402(a)(7).

Subsec. (d)(5). Pub. L. 96–222, §101(a)(10)(C), (14)(E)(ii), in subpar. (A) inserted provisions requiring that if employer contributions on behalf of the individual are paid for the taxable year to a simplified employee pension, the dollar amount of the preceding sentence be increased by the lessor of the amount of such contributions or $7,500 and restructured subpar. (B).

Subsec. (j)(3). Pub. L. 96–222, §101(a)(10)(J)(i), struck out par. (3) which made reference to paragraph (5) of subsection (b).

Subsec. (k). Pub. L. 96–222, §101(a)(10)(A), (F), (G), substituted in par. (1) “(5), and (6)” for “and (5)” and in par. (3)(D) “If the employer does not maintain an integrated plan at any time during the taxable year, taxes paid” for “Taxes paid”, inserted in par. (2) provisions requiring that for purposes of this paragraph there be excluded from consideration employees described in subparagraph (A) or (C) of section 410(b)(2) and pars. (3)(E) and (6), and redesignated former par. (6) as (7).

Subsec. (k)(2), (3)(B)(i). Pub. L. 96–605, §225(b)(3), (4), substituted “section 410(b)(3)” for “section 410(b)(2)”.

1978—Subsec. (a)(1). Pub. L. 95–600, §156(c)(3), inserted reference to section 403(b)(8).

Subsec. (b)(2). Pub. L. 95–600, §157(d)(1), (e)(1)(A), designated existing provisions as subpars. (B) and (C) and added subpar. (A), and in subpar. (B) as so designated, inserted “on behalf of any individual” after “annual premium”, respectively.

Subsec. (d)(3)(A)(iii). Pub. L. 95–600, §156(c)(1), added cl. (iii).

Subsec. (d)(3)(B). Pub. L. 95–600, §157(g)(3), (h)(2), inserted provision relating to the applicability of clause (ii) of subparagraph (A) to any amount paid or distributed out of an individual retirement account or annuity to which an amount was contributed which was treated as a rollover contribution by section 402(a)(7) and substituted “1-year period” for “3-year period”.

Subsec. (d)(4). Pub. L. 95–600, §703(c)(4), amended Pub. L. 94–455, §1501(b)(5). See 1976 Amendment note below.

Subsec. (d)(5), (6). Pub. L. 95–600, §157(c)(1), added par. (5) and redesignated former par. (5) as (6).

Subsecs. (j) to (m). Pub. L. 95–600, §152(a), added subsecs. (j) to (l) and redesignated former subsec. (j) as (m).

1976—Subsecs. (a)(2), (6), (b). Pub. L. 94–455, §1906(b)(13)(A), struck out “or his delegate” after “Secretary”.

Subsec. (c)(2). Pub. L. 94–455, §1501(b)(2), substituted “member (or spouse of an employee or member)” for “member”.

Subsec. (d)(1). Pub. L. 94–455, §1501(b)(10), substituted “Notwithstanding any other provision of this title (including chapters 11 and 12), the basis” for “The basis”.

Subsec. (d)(4). Pub. L. 94–455, §1501(b)(5), as amended by Pub. L. 95–600, §703(c)(4), inserted reference to section 220 and substituted “In the case of such a distribution, for purposes of section 61, any net income described in subparagraph (C) shall be deemed to have been earned and receivable in the taxable year in which such excess contribution is made” for “Any net income described in subparagraph (C) shall be included in the gross income of the individual for the taxable year in which received”.

Subsecs. (h), (i). Pub. L. 94–455, §1906(b)(13)(A), struck out “or his delegate” after “Secretary”.

Effective Date of 2006 Amendment

Amendment by Pub. L. 109–432 applicable to taxable years beginning after Dec. 31, 2006, see section 307(c) of Pub. L. 109–432, set out as a note under section 223 of this title.

Pub. L. 109–280, title XII, §1201(c)(1), Aug. 17, 2006, 120 Stat. 1066, provided that: “The amendment made by subsection (a) [amending this section] shall apply to distributions made in taxable years beginning after December 31, 2005.”

Effective Date of 2004 Amendment

Amendment by section 404(d) of Pub. L. 108–311 effective as if included in the provisions of the Economic Growth and Tax Relief Reconciliation Act of 2001, Pub. L. 107–16, to which such amendment relates, see section 404(f) of Pub. L. 108–311, set out as a note under section 45A of this title.

Effective Date of 2002 Amendment

Amendment by Pub. L. 107–147 effective as if included in the provisions of the Economic Growth and Tax Relief Reconciliation Act of 2001, Pub. L. 107–16, to which such amendment relates, see section 411(x) of Pub. L. 107–147, set out as a note under section 25B of this title.

Effective Date of 2001 Amendment

Amendment by section 601(b) of Pub. L. 107–16 applicable to taxable years beginning after Dec. 31, 2001, see section 601(c) of Pub. L. 107–16, set out as an Effective and Termination Dates of 2001 Amendment note under section 219 of this title.

Pub. L. 107–16, title VI, §602(c), June 7, 2001, 115 Stat. 96, provided that: “The amendments made by this section [amending this section and section 1003 of Title 29, Labor] shall apply to plan years beginning after December 31, 2002.”

Amendment by section 611(c)(1), (f)(1), (2), (g)(2) of Pub. L. 107–16 applicable to years beginning after Dec. 31, 2001, see section 611(i)(1) of Pub. L. 107–16, set out as a note under section 415 of this title.

Amendment by section 641(e)(8) of Pub. L. 107–16 applicable to distributions after Dec. 31, 2001, see section 641(f)(1) of Pub. L. 107–16, set out as a note under section 402 of this title.

Pub. L. 107–16, title VI, §642(c), June 7, 2001, 115 Stat. 122, provided that:

“(1) Effective date.—The amendments made by this section [amending this section and section 403 of this title] shall apply to distributions after December 31, 2001.

“(2) Special rule.—Notwithstanding any other provision of law, subsections (h)(3) and (h)(5) of section 1122 of the Tax Reform Act of 1986 [Pub. L. 99–514, set out as a note under section 402 of this title] shall not apply to any distribution from an eligible retirement plan (as defined in clause (iii) or (iv) of section 402(c)(8)(B) of the Internal Revenue Code of 1986) on behalf of an individual if there was a rollover to such plan on behalf of such individual which is permitted solely by reason of the amendments made by this section.”

Amendment by section 643(c) of Pub. L. 107–16 applicable to distributions made after Dec. 31, 2001, see section 643(d) of Pub. L. 107–16, set out as a note under section 401 of this title.

Amendment by section 644(b) of Pub. L. 107–16 applicable to distributions after Dec. 31, 2001, see section 644(c) of Pub. L. 107–16, set out as a note under section 402 of this title.

Effective Date of 1998 Amendment

Amendment by section 6018(b) of Pub. L. 105–206 effective as if included in the provisions of the Small Business Job Protection Act of 1996, Pub. L. 104–188, to which such amendment relates, see section 6018(h) of Pub. L. 105–206, set out as a note under section 23 of this title.

Amendment by sections 6015(a) and 6016(a)(1) of Pub. L. 105–206 effective, except as otherwise provided, as if included in the provisions of the Taxpayer Relief Act of 1997, Pub. L. 105–34, to which such amendment relates, see section 6024 of Pub. L. 105–206, set out as a note under section 1 of this title.

Effective Date of 1997 Amendment

Amendment by section 302(d) of Pub. L. 105–34 applicable to taxable years beginning after Dec. 31, 1997, see section 302(f) of Pub. L. 105–34, set out as a note under section 219 of this title.

Section 304(b) of Pub. L. 105–34 provided that: “The amendment made by this section [amending this section] shall apply to taxable years beginning after December 31, 1997.”

Section 1501(c)(2) of Pub. L. 105–34 provided that: “The amendment made by subsection (b) [amending this section] shall apply to years beginning after December 31, 1996.”

Amendment by section 1601(d)(1)(A)–(C)(i), (D)–(G) of Pub. L. 105–34 effective as if included in the provisions of the Small Business Job Protection Act of 1996, Pub. L. 104–188, to which it relates, see section 1601(j) of Pub. L. 105–34, set out as a note under section 23 of this title.

Effective Date of 1996 Amendment

Amendment by section 1421(a), (b)(3)(B), (5), (6), (c) of Pub. L. 104–188 applicable to taxable years beginning after Dec. 31, 1996, see section 1421(e) of Pub. L. 104–188, set out as a note under section 72 of this title.

Amendment by section 1427(b)(3) of Pub. L. 104–188 applicable to taxable years beginning after Dec. 31, 1996, see section 1427(c) of Pub. L. 104–188, set out as a note under section 219 of this title.

Amendment by section 1431(c)(1)(B) of Pub. L. 104–188 applicable to years beginning after Dec. 31, 1996, except that in determining whether an employee is a highly compensated employee for years beginning in 1997, such amendment to be treated as having been in effect for years beginning in 1996, see section 1431(d)(1) of Pub. L. 104–188, set out as a note under section 414 of this title.

Section 1455(e) of Pub. L. 104–188 provided that: “The amendments made by this section [amending this section and sections 6047, 6652, 6693, and 6724 of this title] shall apply to returns, reports, and other statements the due date for which (determined without regard to extensions) is after December 31, 1996.”

Effective Date of 1994 Amendment

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

Effective Date of 1993 Amendment

Amendment by Pub. L. 103–66 applicable, except as otherwise provided, to benefits accruing in plan years beginning after Dec. 31, 1993, see section 13212(d) of Pub. L. 103–66, set out as a note under section 401 of this title.

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 7811(m)(7) of Pub. L. 101–239 effective, except as otherwise provided, as if included in the provision of the Technical and Miscellaneous Revenue Act of 1988, Pub. L. 100–647, to which such amendment relates, see section 7817 of Pub. L. 101–239, set out as a note under section 1 of this title.

Section 7841(a)(3) of Pub. L. 101–239 provided that: “The amendments made by this subsection [amending this section and section 414 of this title] shall apply to transfers after the date of the enactment of this Act [Dec. 19, 1989] in taxable years ending after such date.”

Effective Date of 1988 Amendment

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

Section 1011A(a)(2)(B) of Pub. L. 100–647 provided that: “The amendment made by subparagraph (A) [amending this section] shall apply to rollover contributions made in taxable years beginning after December 31, 1986.”

Amendment by sections 1011(b)(1)–(3), (f)(1)–(5), (10), (i)(5) and 1018(t)(3)(D) of Pub. L. 100–647 effective, except as otherwise provided, as if included in the provision of the Tax Reform Act of 1986, Pub. L. 99–514, to which such amendment relates, see section 1019(a) of Pub. L. 100–647, set out as a note under section 1 of this title.

Section 6057(b) of Pub. L. 100–647 provided that: “The amendments made by subsection (a) [amending this section] shall apply to acquisitions after the date of the enactment of this Act [Nov. 10, 1988].”

Effective Date of 1986 Amendment

Amendment by section 1102(a), (b)(2), (c), (e)(2) of Pub. L. 99–514 applicable to contributions and distributions for taxable years beginning after Dec. 31, 1986, see section 1102(g) of Pub. L. 99–514, set out as a note under section 219 of this title.

Amendment by section 1108(a), (d)–(g)(1), (4), (6) of Pub. L. 99–514 applicable to years beginning after Dec. 31, 1986, except that section 408(k)(3)(D) and (E) of the Internal Revenue Code of 1954 (as in effect before the amendments made by section 1108 of Pub. L. 99–514) shall continue to apply for years beginning after Dec. 31, 1986, and before Jan. 1, 1989, except that employer contributions under an arrangement under section 408(k)(6) of the Internal Revenue Code of 1986 (as added by section 1108 of Pub. L. 99–514) may not be integrated under section 408(k)(3)(D) and (E) of the Internal Revenue Code of 1954, see section 1108(h) of Pub. L. 99–514, as amended, set out as a note under section 219 of this title.

Amendment by section 1121(c)(2) of Pub. L. 99–514 applicable to years beginning after Dec. 31, 1986, with special provisions for plans maintained pursuant to collective bargaining agreements ratified before Mar. 1, 1986, and transition rules, see section 1121(d) of Pub. L. 99–514, set out as a note under section 401 of this title.

Amendment by section 1122(e)(2)(B) of Pub. L. 99–514 applicable, except as otherwise provided, to amounts distributed after Dec. 31, 1986, in taxable years ending after such date, see section 1122(h) of Pub. L. 99–514, set out as a note under section 402 of this title.

Amendment by section 1123(d)(2) of Pub. L. 99–514 applicable to taxable years beginning after Dec. 31, 1986, except as otherwise provided, see section 1123(e) of Pub. L. 99–514, set out as a note under section 72 of this title.

Section 1144(b) of Pub. L. 99–514 provided that: “The amendment made by this section [amending this section] shall apply to acquisitions after December 31, 1986.”

Amendment by sections 1852(a)(1), (5)(C), (7)(A) and 1875(c)(8) of Pub. L. 99–514 effective, except as otherwise provided, as if included in the provisions of the Tax Reform Act of 1984, Pub. L. 98–369, div. A, to which such amendment relates, see section 1881 of Pub. L. 99–514, set out as a note under section 48 of this title.

Amendment by section 1875(c)(6)(A) of Pub. L. 99–514 effective as if included in the amendments made by section 238 of Pub. L. 97–248, see section 1875(c)(12) of Pub. L. 99–514, set out as a note under section 62 of this title.

Section 1898(a)(5) of Pub. L. 99–514 provided that the amendment made by that section is effective with respect to plan years beginning after Oct. 22, 1986.

Effective Date of 1984 Amendment

Amendment by section 147(a) of Pub. L. 98–369 applicable to contributions made after Dec. 31, 1984, see section 147(d)(1) of Pub. L. 98–369, set out as a note under section 219 of this title.

Amendment by section 491(d)(19)–(24) of Pub. L. 98–369 applicable to obligations issued after Dec. 31, 1983, see section 491(f)(1) of Pub. L. 98–369, set out as a note under section 62 of this title.

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

Amendment by section 522(d)(12) of Pub. L. 98–369 applicable to distributions made after July 18, 1984, in taxable years ending after that date, see section 522(e) of Pub. L. 98–369, set out as a note under section 402 of this title.

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

Effective Date of 1983 Amendment

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

Effective Date of 1982 Amendment

Amendment by sections 237 and 238 of Pub. L. 97–248 applicable to years beginning after Dec. 31, 1983, see section 241 of Pub. L. 97–248, set out as an Effective Date note under section 416 of this title.

Section 243(c) of Pub. L. 97–248, as amended by Pub. L. 98–369, div. A, title VII, §713(g)(1), July 18, 1984, 98 Stat. 960, provided that: “The amendments made by this section [amending this section and sections 219 and 409 of this title] shall apply with respect to individuals dying after December 31, 1983.”

Section 335(b) of Pub. L. 97–248 provided that: “The amendments made by subsection (a) [amending this section and section 409 of this title] shall apply to distributions made after December 31, 1982, in taxable years ending after such date.”

Effective Date of 1981 Amendment

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

Amendment by section 312(b)(2), (c)(5) of Pub. L. 97–34 applicable to plans which include employees within the meaning of section 401(c)(1) with respect to taxable years beginning after Dec. 31, 1981, see section 312(f) of Pub. L. 97–34, set out as a note under section 72 of this title.

Amendment by section 313(b)(2) of Pub. L. 97–34 applicable to redemptions after Aug. 13, 1981, in taxable years ending after such date, see section 313(c) of Pub. L. 97–34, set out as a note under section 219 of this title.

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

Effective Date of 1980 Amendments

Amendment by Pub. L. 96–605 applicable with respect to plan years beginning after Dec. 31, 1980, see section 225(c) of Pub. L. 96–605, set out as a note under section 401 of this title.

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

Effective Date of 1978 Amendment

Section 152(h) of Pub. L. 95–600 provided that: “The amendments made by this section [amending this section and sections 219, 401, 404, 414, and 415 of this title] shall apply to taxable years beginning after December 31, 1978.”

Amendment by section 156(c)(1), (3) of Pub. L. 95–600 applicable to distributions or transfers made after Dec. 31, 1977, in taxable years beginning after such date, see section 156(d) of Pub. L. 95–600, set out as a note under section 403 of this title.

Section 157(c)(2)(A) of Pub. L. 95–600 provided that: “The amendments made by paragraph (1) [amending this section] shall apply to distributions in taxable years beginning after December 31, 1975.”

Section 157(d)(2) of Pub. L. 95–600 provided that: “The amendment made by paragraph (1) [amending this section] shall apply to contracts issued after the date of the enactment of this Act [Nov. 6, 1978].”

Amendment by section 157(h)(2) of Pub. L. 95–600 applicable to payments made in taxable years beginning after Dec. 31, 1977, see section 157(h)(3)(A) of Pub. L. 95–600, set out as a note under section 402 of this title.

Section 157(e)(2) of Pub. L. 95–600 provided that: “The amendments made by paragraph (1) [amending this section and section 409 of this title] shall apply to taxable years beginning after December 31, 1976.”

Amendment by section 157(g)(3) of Pub. L. 95–600 applicable to lump-sum distributions completed after Dec. 31, 1978, in taxable years ending after such date, see section 157(g)(4) of Pub. L. 95–600, set out as a note under section 402 of this title.

Amendment by section 703(c)(4) of Pub. L. 95–600 applicable to taxable years beginning after Dec. 31, 1976, see section 703(c)(5) of Pub. L. 95–600, set out as a note under section 219 of this title.

Effective Date of 1976 Amendment

Amendment by section 1501(b)(2), (5), (10) of Pub. L. 94–455 effective for taxable years beginning after Dec. 31, 1976, see section 1501(d) of Pub. L. 94–455, set out as a note under section 62 of this title.

Effective Date

Section applicable to taxable years beginning after Dec. 31, 1974, see section 2002(i)(1) of Pub. L. 93–406, set out as a note under section 219 of this title.

Direct Payment of Tax Refunds to Individual Retirement Plans

Pub. L. 109–280, title VIII, §830, Aug. 17, 2006, 120 Stat. 1002, provided that:

“(a) In General.—The Secretary of the Treasury (or the Secretary's delegate) shall make available a form (or modify existing forms) for use by individuals to direct that a portion of any refund of overpayment of tax imposed by chapter 1 of the Internal Revenue Code of 1986 be paid directly to an individual retirement plan (as defined in section 7701(a)(37) of such Code) of such individual.

“(b) Effective Date.—The form required by subsection (a) shall be made available for taxable years beginning after December 31, 2006.”

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.

Transitional Rule for Contributions for Taxable Years Beginning Before January 1, 1978

Section 157(c)(2)(B) of Pub. L. 95–600, as amended by Pub. L. 99–514, §2, Oct. 22, 1986, 100 Stat. 2095, provided that: “In the case of contributions for taxable years beginning before January 1, 1978, paragraph (5) of section 408(d) of the Internal Revenue Code of 1986 [formerly I.R.C. 1954] shall be applied as if such paragraph did not contain any dollar limitation.”

Exchange of Fixed Premium Annuity or Endowment Contract Issued On or Before Nov. 6, 1978, for Individual Retirement Annuity

Section 157(d)(3) of Pub. L. 95–600, as amended by Pub. L. 99–514, §2, Oct. 22, 1986, 100 Stat. 2095, provided that: “In the case of any annuity or endowment contract issued on or before the date of the enactment of this Act [Nov. 6, 1978] which would be an individual retirement annuity within the meaning of section 408(b) of the Internal Revenue Code of 1986 [formerly I.R.C. 1954] (as amended by paragraph (1) [amending subsec. (b)(2) of this section]) but for the fact that the premiums under the contract are fixed, at the election of the taxpayer an exchange before January 1, 1981, of that contract for an individual retirement annuity within the meaning of such section 408(b) (as amended by paragraph (1)) shall be treated as a nontaxable exchange which does not constitute a distribution.”

I.R.C. § 408 — Individual retirement accounts · USC 2006 ed., current through 2007-01-03 · https://pensionresource.website/EAMain?content=EAMain.Law&id=irc-408&asof=2007-11-26 · printed Oct 16, 2026

(a) Individual retirement account
(b) Individual retirement annuity
(c) Accounts established by employers and certain associations …
(d) Tax treatment of distributions
(e) Tax treatment of accounts and annuities
(g) Community property laws
(h) Custodial accounts
(i) Reports
(j) Increase in maximum limitations for simplified employee pen…
(k) Simplified employee pension defined
(m) Investment in collectibles treated as distributions
(n) Bank
(p) Simple retirement accounts
(q) Deemed IRAs under qualified employer plans
(r) Cross references

Cited by (code & regs)

Treas. Reg. § 1.408(q)-1 Deemed IRAs in qualified employer plans.
I.R.C. § 414 Definitions and special rules
Treas. Reg. § 1.408-2 Individual retirement accounts.
Treas. Reg. § 1.408-6 Disclosure statements for individual retirement a…
Treas. Reg. § 1.414(v)-1 Catch-up contributions.
Treas. Reg. § 1.408A-4 Converting amounts to Roth IRAs.
I.R.C. § 72 Annuities; certain proceeds of endowment and life…
I.R.C. § 401 Qualified pension, profit-sharing, and stock bonu…
I.R.C. § 402 Taxability of beneficiary of employees' trust
I.R.C. § 408A Roth IRAs
Treas. Reg. § 1.408-8 Distribution requirements for individual retireme…
Treas. Reg. § 1.408-1 General rules.
I.R.C. § 4975 Tax on prohibited transactions
Treas. Reg. § 1.408A-8 Definitions.
Treas. Reg. § 1.408-4 Treatment of distributions from individual retire…

Glossary

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

Treasury Regulations

Treas. Reg. § 1.408-1 General rules.
Treas. Reg. § 1.408-2 Individual retirement accounts.
Treas. Reg. § 1.408-3 Individual retirement annuities.
Treas. Reg. § 1.408-4 Treatment of distributions from individual retirement arrangements.
Treas. Reg. § 1.408-5 Annual reports by trustees or issuers.
Treas. Reg. § 1.408-6 Disclosure statements for individual retirement arrangements.
Treas. Reg. § 1.408-7 Reports on distributions from individual retirement plans.
Treas. Reg. § 1.408-8 Distribution requirements for individual retirement plans.
Treas. Reg. § 1.408-11 Net income calculation for returned or recharacterized IRA contributions.
Treas. Reg. § 1.408(q)-1 Deemed IRAs in qualified employer plans.

Guidance addressing this section

IRS / Treasury

Notices

Notice 2026-32 Jun 15, 2026 — This notice provides that a broker-dealer that carries customer accounts and receives or holds funds or securities for those customers may, in lieu of demonstr… (e)(5)(ii)
Notice 2026-9 Feb 9, 2026 — This notice provides guidance relating to amendments under section 501 of the SECURE 2.0 Act of 2022 for individual retirement arrangements and annuities (IRAs… (a)(k)(p)
Notice 2024-2Modified Jan 8, 2024 — Miscellaneous Changes Under the SECURE 2.0 Act of 2022 (a)(b)(d)(3)(d)(3)(G)(k)(k)(7)
Modified by Notice 2026-33
Notice 2023-27 Apr 10, 2023 — The notice announces that the Treasury Department and the IRS intend to issue guidance related to the treatment of certain nonfungible tokens (NFTs) as section… (m)(m)(1)(m)(2)(m)(2)(A)(m)(2)(B)(m)(2)(C)
Notice 2009-66 Sep 28, 2009 — Automatic enrollment in SIMPLE IRAs. This notice provides guidance to facilitate automatic enrollment in SIMPLE IRA plans, including questions and answers rela… (k)(6)(p)
Notice 2009-67 Sep 28, 2009 — Adding automatic enrollment to SIMPLE IRA plans - sample amendment. This notice provides a sample amendment that can be used by a sponsor of a SIMPLE IRA plan … (p)

Proposed Rules

REG-117270-25Proposed Mar 23, 2026 — Notice of Proposed Rulemaking (a)(a)(1)(a)(2)(a)(6)(b)(e)(2)(iii)
REG-121508-18Proposed Apr 11, 2022 — Notice of Proposed Rulemaking (c)(k)(p)
79 FR 40031Proposed Jul 11, 2014 — Individual Retirement Plans and Simplified Employee Pensions; Partial Withdrawal (b)(4)(ii)(d)(d)(1)(d)(1)(B)(d)(3)(A)(i)(d)(3)(B)
77 FR 5443Proposed Feb 3, 2012 — Longevity Annuity Contracts Comments due May 3, 2012 (a)(a)(6)(b)(b)(3)(i)

Announcements

Ann. 2026-7 Mar 9, 2026 — This Announcement provides that IRS and the Treasury Department anticipate that certain portions of future final regulations relating to required minimum distr… (a)(a)(6)
Ann. 2014-32 Nov 24, 2014 — This announcement is a follow-up to Announcement 2014–15, 2014–16 I.R.B. 973, addressing the application to Individual Retirement Accounts and Individual Retir… (d)(3)(A)(i)(d)(3)(B)(k)(p)
Ann. 2014-15 Apr 14, 2014 — This announcement addresses the application to Individual Retirement Accounts and Individual Retirement Annuities (collectively, “IRAs”) of the one-rollover-pe… (d)(3)(A)(i)(d)(3)(B)
Ann. 2011-59 Sep 12, 2011 — Nonbank trustees; section 1.408-2(e) of the regulations. This announcement contains a list of entities approved to act as nonbank trustees and nonbank custodia… (e)(e)(2)(e)(7)(n)
Ann. 2007-47 May 14, 2007 — Nonbank trustees; section 1.408-2(e) of the regulations. This announcement contains a list of entities previously approved to act as nonbank trustees and nonba… (e)(e)(2)(e)(7)(n)
Ann. 2006-45 Jul 31, 2006 — Nonbank trustees; section 1.408-2(e) of the regulations. This announcement contains a list of entities previously approved to act as nonbank trustees and nonba… (e)(e)(2)(e)(7)(n)
Ann. 2005-59 Sep 12, 2005 — Nonbank trustees; section 1.408-2(e) of the regulations. This announcement contains a list of entities previously approved to act as nonbank trustees and nonba… (e)(e)(2)(e)(7)(n)
Ann. 2004-72 Oct 12, 2004 — Nonbank trustees; section 1.408-2(e) of the regulations. This announcement contains a list of entities previously approved to act as nonbank trustees and nonba… (e)(e)(2)(e)(7)(n)
Ann. 2003-54 Oct 6, 2003 — Nonbank trustees; section 1.408-2(e) of the regulations. This announcement contains a list of entities previously approved to act as nonbank trustees and nonba… (a)(e)(e)(2)(e)(7)(n)

Revenue Procedures

Rev. Proc. 2020-46 Nov 2, 2020 — This revenue procedure modifies and updates Rev. Proc. 2016-47, 2016-37 I.R.B. 346, which provides a list of permissible reasons for a taxpayer to self-certify… (d)(d)(3)(d)(3)(A)(d)(3)(I)
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)(b)(k)(k)(6)(k)(6)(A)(k)(6)(A)(iii)
Rev. Proc. 2016-51 Oct 17, 2016 — This revenue procedure updates the comprehensive system of correction programs for sponsors of retirement plans that are intended to satisfy the requirements o… (a)(b)(k)(k)(6)(k)(6)(A)(k)(6)(A)(iii)
Rev. Proc. 2016-47Superseded Sep 12, 2016 — This revenue procedure provides for a self-certification program that individuals may use if they fail to roll over a plan or IRA distribution within the statu… (d)(3)(d)(3)(I)
Superseded by Rev. Proc. 2020-46
Rev. Proc. 2015-27 Apr 20, 2015 — This revenue procedure contains modifications to Revenue Procedure 2013–12, 2013–4 I.R.B. 313. The modifications reflected in this revenue procedure include mi… (k)(p)
Rev. Proc. 2015-28 Apr 20, 2015 — This revenue procedure contains modifications to Revenue Procedure 2013–12, 2013–4 I.R.B. 313. The modifications reflected in this revenue procedure include ne… (k)(p)
Rev. Proc. 2013-12 Jan 22, 2013 — This procedure updates the comprehensive system of correction programs for sponsors of retirement plans that are intended to satisfy the requirements of sectio… (k)(p)
Rev. Proc. 2013-8Modified Jan 2, 2013 — User fees for employee plans and exempt organizations. Current guidance for complying with the user fee program of the Service as it pertains to requests for l… (a)(a)(6)(e)(k)
Modified by Rev. Proc. 2013-22
Rev. Proc. 2010-48 Dec 13, 2010 — This procedure provides guidance to drafters and users of pre-approved IRAs. Section 3 provides guidance to drafters and users of prototype IRAs, including rul… (a)(b)(c)(p)
Rev. Proc. 2008-50 Sep 2, 2008 — This procedure updates the comprehensive system of correction programs for sponsors of retirement plans that are intended to satisfy the requirements of sectio… (a)(b)(k)(k)(6)(k)(6)(A)(k)(6)(A)(iii)
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 (… (k)(k)(6)(k)(6)(A)(k)(6)(A)(iii)(p)
Superseded by Rev. Proc. 2008-50
Rev. Proc. 2006-13 Jan 17, 2006 — Reporting requirements; fair market value of conversion; Roth IRAs. This procedure provides safe harbor methods for determining the fair market value of an ann… (d)

Final Rules

79 FR 37633 Jul 2, 2014 — Longevity Annuity Contracts (a)(a)(6)(b)(b)(3)

Treasury Decisions

T.D. 9331 Aug 6, 2007 — Final regulations amend section 408(a) of the Code with regard to the requirements under section 408(a) for non-bank trustees for deemed IRAs. The regulations … (a)(q)
T.D. 9142 Aug 23, 2004 — REG-101447-04 Final regulations under section 408(q) of the Code provide requirements relating to deemed IRAs that may be included in qualified employer plans,… (a)(a)(2)(a)(3)(a)(5)(b)(c)
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… (k)(k)(6)(k)(6)(A)(iii)(k)(6)(C)(k)(6)(D)(p)

Department of Labor (EBSA)

Final Rules

81 FR 92639 Dec 20, 2016 — Savings Arrangements Established by Qualified State Political Subdivisions for Non-Governmental Employees (a)(b)(p)

Proposed Rules

80 FR 22035Proposed Apr 20, 2015 — Proposed Amendments to Class Exemptions 75-1, 77-4, 80-83 and 83-1 Comments due Jul 6, 2015 (a)

Also cited in 166 other documents

IRS / Treasury

Notices

Notice 2026-48 Aug 24, 2026 — Notice of Intent to Issue Regulations with Respect to Saver’s Match Contributions (a)(a)(1)(b)(b)(2)(B)(d)(1)(d)(3)
Notice 2026-49 Aug 24, 2026 — Guidance on Section 324 of the SECURE 2.0 Act with Respect to Rollovers (a)(b)(d)(1)(d)(3)(d)(3)(A)(ii)
Notice 2026-33 Jun 8, 2026 — This notice provides guidance with respect to section 334 of Division T of the Consolidated Appropriations Act, 2023, Pub. L. 117-328, 136 Stat. 3559 (2022), k… (a)(b)
Notice 2026-13 Feb 2, 2026 — Safe Harbor Explanations – Eligible Rollover Distributions (a)(b)(m)(p)(1)(B)
Notice 2025-68 Dec 22, 2025 — Notice of intent to issue regulations with respect to section 530A Trump accounts (a)(a)(1)(a)(2)(a)(6)(b)(d)
Notice 2025-67 Dec 1, 2025 — Section 415 of the Internal Revenue Code provides for dollar limitations on benefits and contributions under qualified retirement plans. Section 415(d) require… (d)(8)(A)(d)(8)(F)(i)(II)(k)(k)(2)(C)(k)(3)(C)(k)(6)(D)(ii)
Notice 2024-65 Sep 23, 2024 — Request for Comments Regarding Implementation of Saver’s Match Contributions
Notice 2024-63 Sep 3, 2024 — Guidance Under Section 110 of the SECURE 2.0 Act with Respect to Matching Contributions Made on Account of Qualified Student Loan Payments (p)(p)(2)(A)(i)(I)(p)(2)(E)(p)(2)(F)(p)(2)(F)(i)
Notice 2024-55 Jul 8, 2024 — Certain Exceptions to the 10 Percent Additional Tax Under Code Section 72(t) (a)(b)(d)(3)
Notice 2024-3 Jan 8, 2024 — 2023 Cumulative List of Changes in Plan Qualification Requirements for Defined Contribution Qualified Pre-approved Plans (p)
Notice 2023-62 Sep 11, 2023 — This notice provides guidance with respect to section 603 of the SECURE 2.0 Act of 2022 and announces a 2-year administrative transition period with respect to… (k)(p)
Notice 2023-54 Jul 31, 2023 — The notice provides transition relief in connection with the change to the required beginning date of required minimum distributions (RMDs) from IRAs and emplo… (a)(a)(6)(d)(3)(d)(3)(B)(d)(3)(E)(d)(3)(I)
Notice 2022-53 Nov 7, 2022 — This notice announces that the Department of the Treasury and the Internal Revenue Service intend to issue final regulations related to required minimum distri… (a)(6)
Notice 2022-55 Nov 7, 2022 — 2023 Limitations Adjusted as Provided in Section 415(d), etc. (k)(2)(C)(k)(3)(C)(k)(6)(D)(ii)(p)(p)(2)(E)
Notice 2022-8 Feb 14, 2022 — The notice sets forth the 2022 Cumulative List of Changes in Section 403(b) Requirements for Section 403(b) Pre-approved Plans (2022 Cumulative List). The 2022… (p)(1)(B)
Notice 2022-6 Jan 31, 2022 — Determination of Substantially Equal Periodic Payments (a)(b)
Notice 2021-61 Nov 22, 2021 — Section 415 of the Internal Revenue Code (the Code) provides for dollar limitations on benefits and contributions under qualified retirement plans. Section 415… (k)(2)(C)(k)(3)(C)(k)(6)(D)(ii)(p)(p)(2)(E)
Notice 2020-79 Nov 9, 2020 — Section 415 of the Internal Revenue Code (the Code) provides for dollar limitations on benefits and contributions under qualified retirement plans. Section 415… (k)(2)(C)(k)(3)(C)(k)(6)(D)(ii)(p)(p)(2)(E)
Notice 2020-62Superseded Aug 24, 2020 — Safe Harbor Explanations – Eligible Rollover Distributions (a)
Superseded by Notice 2026-13
Notice 2020-51 Jul 13, 2020 — This notice provides guidance relating to the waiver in 2020 of required minimum distributions (RMDs) from certain retirement plans and IRAs due to the amendme… (a)(a)(6)(b)(d)(3)(d)(3)(B)(d)(3)(C)
Notice 2020-50 Jul 6, 2020 — This notice provides guidance relating to the application of section 2202 of the CARES Act for qualified individuals and eligible retirement plans. Under secti… (a)(d)(1)(d)(3)(d)(3)(B)
Notice 2020-35 Jun 15, 2020 — Notice 2020-35 postpones deadlines for certain specified time-sensitive actions with respect to certain employment taxes, employee benefit plans, exempt organi… (k)(p)
Notice 2019-59 Nov 18, 2019 — Section 415 of the Internal Revenue Code (the Code) provides for dollar limitations on benefits and contributions under qualified retirement plans. Section 415… (k)(2)(C)(k)(3)(C)(k)(6)(D)(ii)(p)(p)(2)(E)
Notice 2018-74Modified Oct 1, 2018 — Notice 2018–74 modifies the two safe harbor explanations in Notice 2014–74, 2014–50 I.R.B. 937, that may be used to satisfy the requirement under § 402(f) of t… (d)(d)(3)(I)
Modified by Notice 2020-62
Notice 2017-64 Nov 6, 2017 — Section 415 of the Internal Revenue Code (the Code) provides for dollar limitations on benefits and contributions under qualified retirement plans. Section 415… (k)(2)(C)(k)(3)(C)(k)(6)(D)(ii)(p)(p)(2)(E)
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… (p)(1)(B)
Notice 2016-62 Nov 14, 2016 — Section 415 of the Internal Revenue Code (the Code) provides for dollar limitations on benefits and contributions under qualified retirement plans. Section 415… (k)(2)(C)(k)(3)(C)(k)(6)(D)(ii)(p)(p)(2)(E)
Notice 2015-75 Nov 16, 2015 — Section 415 of the Internal Revenue Code (the Code) provides for dollar limitations on benefits and contributions under qualified retirement plans. Section 415… (k)(2)(C)(k)(3)(C)(k)(6)(D)(ii)(p)(p)(2)(E)
Notice 2014-70 Nov 24, 2014 — This notice sets forth certain cost-of-living adjustments effective January 1, 2015, applicable to the dollar limitations on benefits and contributions under q… (k)(2)(C)(k)(3)(C)(k)(6)(D)(ii)(p)(p)(2)(E)
Notice 2013-73 Dec 2, 2013 — 2014 cost-of-living adjustments; retirements plans, etc. This notice sets forth certain cost-of-living adjustments effective January 1, 2014, applicable to the… (k)(2)(C)(k)(3)(C)(k)(6)(D)(ii)(p)(p)(2)(E)
Notice 2011-90 Nov 21, 2011 — 2012 cost-of-living adjustments; retirements plans, etc. This notice sets forth certain cost-of-living adjustments effective January 1, 2012, applicable to the… (k)(2)(C)(k)(3)(C)(k)(6)(D)(ii)(p)(p)(2)(E)
Notice 2010-78 Dec 6, 2010 — 2011 cost-of-living adjustments; retirements plans, etc. This notice sets forth certain cost-of-living adjustments effective January 1, 2011, applicable to the… (k)(2)(C)(k)(3)(C)(k)(6)(D)(ii)(p)(p)(2)(E)
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… (q)
Notice 2009-94 Dec 14, 2009 — 2010 cost-of-living adjustments; retirement plans, etc. This notice sets forth certain cost-of-living adjustments effective January 1, 2010, applicable to the … (k)(2)(C)(k)(3)(C)(k)(6)(D)(ii)(p)(p)(2)(E)
Notice 2009-82 Oct 13, 2009 — Guidance on 2009 required minimum distributions. This notice provides guidance and transition relief relating to the waiver of 2009 required minimum distributi… (a)(a)(6)(b)(d)(3)(d)(3)(E)(d)(3)(I)
Notice 2009-68 Sep 28, 2009 — Safe harbor explanations — eligible rollover distributions. This notice contains two safe harbor explanations that may be provided to recipients of eligible ro… (a)(b)(d)(3)(C)
Notice 2009-75 Sep 28, 2009 — Rollovers from employer plans to Roth IRAs. This notice describes the federal income tax consequences of rolling over an eligible rollover distribution from a … (a)(b)(d)(2)
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… (q)
Notice 2008-102 Nov 10, 2008 — 2009 cost-of-living adjustments; retirement plans, etc. This notice sets forth certain cost-of-living adjustments effective January 1, 2009, applicable to the … (k)(2)(C)(k)(3)(C)(k)(6)(D)(ii)(p)(p)(2)(E)
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 … (q)
Notice 2007-87 Nov 5, 2007 — 2008 cost-of-living adjustments; retirement plans, etc. This notice sets forth certain cost-of-living adjustments effective January 1, 2008, applicable to the … (k)(2)(C)(k)(3)(C)(k)(6)(D)(ii)(p)(p)(2)(E)
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)(6)(b)(3)(d)(3)(C)(d)(8)(d)(8)(B)(i)
Modified by Notice 2009-82; Modified by Notice 2007-99
Notice 2007-3Modified Jan 8, 2007 — Retirement plans; qualification, list of changes. This notice sets forth a list of changes referred to in Rev. Proc. 2005-66, 2005-2 C.B. 509, pertaining to th… (q)
Modified by Notice 2007-69
Notice 2006-98 Nov 13, 2006 — 2007 cost-of-living adjustments; retirement plans, etc. This notice sets forth certain cost-of-living adjustments effective January 1, 2007, applicable to the … (k)(2)(C)(k)(3)(C)(k)(6)(D)(ii)(p)(p)(2)(E)
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… (q)
Notice 2005-92 Dec 19, 2005 — Distributions; recontributions; loans; Katrina Emergency Tax Relief Act of 2005 (KETRA). This notice describes various aspects of sections 101 and 103 of KETRA… (a)(d)(1)(d)(3)(d)(3)(B)
Notice 2005-75 Nov 7, 2005 — 2006 cost-of-living adjustments; retirement plans, etc. This notice sets forth certain cost-of-living adjustments effective January 1, 2006, applicable to the … (k)(2)(C)(k)(3)(C)(k)(6)(D)(ii)(p)(p)(2)(E)
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)(b)(c)(q)
Notice 2005-1 Jan 10, 2005 — This notice provides general and transitional guidance relating to new section 409A of the Code, added as part of the American Jobs Creation Act of 2004. Secti…
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 … (q)
Modified by Notice 2005-95
Notice 2004-72 Nov 15, 2004 — 2005 section 415 cost-of-living adjustments; retirement plans, etc. This notice sets forth certain cost-of-living adjustments effective January 1, 2005, applic… (k)(2)(C)(k)(3)(C)(k)(6)(D)(ii)(p)(p)(2)(E)
Notice 2004-8 Jan 26, 2004 — Roth IRAs; abuses; listed transactions. This notice describes certain transactions that are being entered into by individuals, their Roth IRAs, and their busin… (e)(2)(A)

Final Rules

91 FR 23915 May 4, 2026 — Treatment of Income From Indian Fishing Rights-Related Activity as Compensation (d)(1)
90 FR 44527 Sep 16, 2025 — Catch-Up Contributions (k)(p)(p)(2)(C)(i)(p)(2)(E)(i)(I)(p)(2)(E)(i)(II)(p)(2)(E)(iv)
89 FR 58886 Jul 19, 2024 — Required Minimum Distributions (a)(a)(6)(b)(b)(1)(b)(1)(ii)(b)(3)
88 FR 11984 Feb 24, 2023 — Annual Information Return/Reports
86 FR 464 Jan 6, 2021 — Rollover Rules for Qualified Plan Loan Offset Amounts (d)(3)(d)(3)(I)
85 FR 77952 Dec 2, 2020 — Unrelated Business Taxable Income Separately Computed for Each Trade or Business (e)
85 FR 72472 Nov 12, 2020 — Updated Life Expectancy and Distribution Period Tables Used for Purposes of Determining Minimum Required Distributions (a)(a)(6)(b)
79 FR 26838 May 12, 2014 — Tax Treatment of Qualified Retirement Plan Payment of Accident or Health Insurance Premiums (a)
75 FR 46844 Aug 4, 2010 — Excise Taxes on Prohibited Tax Shelter Transactions and Related Disclosure Requirements; Disclosure Requirements With Respect to Prohibited Tax Shelter Transac… (a)(q)
75 FR 38700 Jul 6, 2010 — Excise Taxes on Prohibited Tax Shelter Transactions and Related Disclosure Requirements; Disclosure Requirements With Respect to Prohibited Tax Shelter Transac… (a)(k)(p)(q)

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 … (a)(c)(d)(3)(e)(e)(2)(e)(2)(i)
Modified by Rev. Proc. 2026-30
Rev. Proc. 2025-4Superseded Dec 30, 2024 — This document updates Rev. Proc. 2024-4, 2024-1 IRB 160, relating to the types of advice the IRS provides to taxpayers on issues under the jurisdiction of the … (a)(c)(d)(3)(e)(e)(2)(e)(2)(i)
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 … (a)(c)(d)(3)(e)(2)(e)(2)(i)(e)(5)
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…
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 … (a)(c)(d)(3)(e)(2)(e)(2)(i)(e)(5)
Superseded by Rev. Proc. 2024-4
Rev. Proc. 2022-4Superseded Jan 3, 2022 — This document updates Rev. Proc. 2021-4, 2021-1 IRB 157, relating to the types of advice the IRS provides to taxpayers on issues under the jurisdiction of the … (a)(c)(d)(3)(e)(2)(e)(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 …
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)(b)(k)(k)(6)(k)(6)(A)(k)(6)(A)(iii)
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… (a)(c)(d)(3)
Superseded by Rev. Proc. 2022-4
Rev. Proc. 2020-4 Jan 2, 2020 — This revenue procedure contains information on the types of advice provided by the Commissioner, Tax Exempt and Government Entities Division, Employee Plans Ru… (a)(c)(d)(3)
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… (a)(c)(d)(3)
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… (a)(c)(d)(3)
Rev. Proc. 2017-41Superseded Jul 17, 2017 — This revenue procedure modifies and supersedes, in part, Rev. Proc. 2015–36, 2015–27 I.R.B. 20, which sets forth the procedures for issuing opinion and advisor…
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 … (a)(c)(d)(3)
Rev. Proc. 2016-6 Jan 4, 2016 — Revised procedures are provided for issuing determination letters on the qualified status of employee plans under sections 401(a), 403(a), 409 and 4975 of the …
Rev. Proc. 2015-36 Jul 6, 2015 — This revenue procedure modifies Rev. Proc. 2011–49 by expanding the scope of the pre-approved program to include defined benefit plans containing cash balance …
Rev. Proc. 2015-6 Jan 2, 2015 — Revised procedures are provided for issuing determination letters on the qualified status of employee plans under sections 401(a), 403(a), 409 and 4975 of the …
Rev. Proc. 2014-4 Jan 2, 2014 — Rulings and information letters; issuance procedures. Revised procedures are provided for furnishing ruling letters, information letters, etc., on matters rela… (a)(c)(e)(2)(e)(6)
Rev. Proc. 2014-5 Jan 2, 2014 — Revised procedures are provided for furnishing technical advice to area managers and appeals office by the Office of the Division Commissioner, Tax Exempt and … (a)(b)
Rev. Proc. 2014-6 Jan 2, 2014 — Employee plans determination letters. Revised procedures are provided for issuing determination letters on the qualified status of employee plans under section…
Rev. Proc. 2014-8 Jan 2, 2014 — User fees for employee plans and exempt organizations. Current guidance for complying with the user fee program of the Service as it pertains to requests for l… (a)(a)(6)(e)(k)
Rev. Proc. 2013-4Modified Jan 2, 2013 — Rulings and information letters; issuance procedures. Revised procedures are provided for furnishing ruling letters, information letters, etc., on matters rela… (a)(c)(e)(2)(e)(6)
Modified by Rev. Proc. 2013-22
Rev. Proc. 2013-5 Jan 2, 2013 — Technical advice. Revised procedures are provided for furnishing technical advice to area managers and appeals office by the Office of the Division Commissione… (a)(b)
Rev. Proc. 2013-6 Jan 2, 2013 — Employee plans determination letters. Revised procedures are provided for issuing determination letters on the qualified status of employee plans under section…
Rev. Proc. 2012-6Superseded Jan 3, 2012 — Employee plans determination letters. Revised procedures are provided for issuing determination letters on the qualified status of employee plans under section…
Superseded by Rev. Proc. 2013-6
Rev. Proc. 2011-49Modified Oct 31, 2011 — This procedure sets forth the procedures of the Service for issuing opinion and advisory letters regarding the acceptability under sections 401 and 403(a) of t…
Modified by Rev. Proc. 2013-6; Modified by Ann. 2013-37; Modified by Rev. Proc. 2012-6; Modified by Ann. 2012-3
Rev. Proc. 2011-6Superseded Jan 3, 2011 — Employee plans determination letters. Revised procedures are provided for issuing determination letters on the qualified status of employee plans under section…
Superseded by Rev. Proc. 2012-6
Rev. Proc. 2010-6Superseded Jan 4, 2010 — Employee plans determination letters. Revised procedures are provided for issuing determination letters on the qualified status of employee plans under section…
Superseded by Rev. Proc. 2011-6
Rev. Proc. 2009-6Superseded Jan 5, 2009 — Employee plans determination letters. Revised procedures are provided for issuing determination letters on the qualified status of employee plans under section…
Superseded by Rev. Proc. 2010-6
Rev. Proc. 2008-6Superseded Jan 7, 2008 — Employee plans determination letters. Revised procedures are provided for issuing determination letters on the qualified status of employee plans under section…
Superseded by Rev. Proc. 2009-6
Rev. Proc. 2007-71 Dec 17, 2007 — Tax-sheltered annuities; written program; public schools; model amendments. This procedure sets forth model amendments that may be adopted in order to satisfy … (a)(b)(d)(3)(C)
Rev. Proc. 2007-6Superseded Jan 2, 2007 — Employee plans determination letters. Revised procedures are provided for issuing determination letters on the qualified status of employee plans under section…
Superseded by Rev. Proc. 2008-6
Rev. Proc. 2006-6Superseded Jan 3, 2006 — Employee plans determination letters. Revised procedures are provided for issuing determination letters on the qualified status of employee plans under section…
Superseded by Rev. Proc. 2007-6
Rev. Proc. 2005-6Superseded Jan 3, 2005 — Employee plans determination letters. Revised procedures are provided for issuing determination letters on the qualified status of employee plans under section…
Superseded by Rev. Proc. 2006-6
Rev. Proc. 2004-56 Aug 30, 2004 — Section 457(b) plan model amendments for governmental plans. This procedure provides model amendments that may be used by a state or local government eligible … (a)(b)(p)

Proposed Rules

90 FR 3092Proposed Jan 14, 2025 — Automatic Enrollment Requirements Under Section 414A Comments due Mar 17, 2025 (k)(6)(p)
90 FR 2645Proposed Jan 13, 2025 — Catch-Up Contributions Comments due Mar 14, 2025 (k)(p)(p)(2)(C)(i)(p)(2)(E)(i)(I)(p)(2)(E)(i)(II)(p)(2)(E)(iv)
89 FR 58644Proposed Jul 19, 2024 — Required Minimum Distributions+ Comments due Sep 17, 2024 (a)(6)(b)(3)(d)(2)(i)(d)(3)(E)
89 FR 4215Proposed Jan 23, 2024 — Request for Information-SECURE 2.0 Section 319-Effectiveness of Reporting and Disclosure Requirements Comments due Apr 22, 2024 (a)
88 FR 44596Proposed Jul 12, 2023 — Short-Term, Limited-Duration Insurance; Independent, Noncoordinated Excepted Benefits Coverage; Level-Funded Plan Arrangements; and Tax Treatment of Certain Ac… Comments due Sep 11, 2023 (b)(2)
88 FR 37186Proposed Jun 7, 2023 — Malta Personal Retirement Scheme Listed Transaction Comments due Aug 7, 2023
87 FR 80501Proposed Dec 30, 2022 — Use of an Electronic Medium To Make Participant Elections and Spousal Consents Comments due Mar 30, 2023 (k)(p)
87 FR 10504Proposed Feb 24, 2022 — Required Minimum Distributions Comments due May 25, 2022 (a)(a)(6)(b)(b)(1)(b)(3)(c)
85 FR 51369Proposed Aug 20, 2020 — Rollover Rules for Qualified Plan Loan Offset Amounts Comments due Oct 5, 2020 (d)(3)(d)(3)(I)
85 FR 23172Proposed Apr 24, 2020 — Unrelated Business Taxable Income Separately Computed for Each Trade or Business Comments due Jun 23, 2020 (e)
84 FR 60812Proposed Nov 8, 2019 — Updated Life Expectancy and Distribution Period Tables Used for Purposes of Determining Minimum Required Distributions Comments due Jan 7, 2020 (a)(a)(6)(b)
REG-106796-12Proposed May 28, 2013 — These proposed regulations provide guidance on the application of section 162(m)(6). Section 162(m)(6) limits the allowable deduction for remuneration for serv… (k)(1)
REG-142040-07Proposed Aug 25, 2008 — Proposed regulations under sections 401(a)(9) and 403(b) of the Code permit a governmental plan to comply with the required minimum distribution rules by using… (a)(6)
REG-146459-05Proposed Feb 21, 2006 — Proposed regulations under sections 402A, 408A, and 402(g) of the Code set forth the tax treatment of designated Roth contributions (and related earnings) that… (p)(2)
REG-122857-05Proposed Sep 26, 2005 — Temporary and proposed regulations under section 408A of the Code provide guidance concerning the tax consequences of converting a non-Roth IRA annuity to a Ro… (e)
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… (k)(p)
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… (d)(3)(k)(k)(6)(k)(7)(C)(p)(p)(2)(A)(i)
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… (k)(k)(6)(p)(p)(2)(E)(ii)

Treasury Decisions

T.D. 10001 Aug 12, 2024 — These regulations provide guidance related to section 401 of the Setting Every Community Up for Retirement Enhancement Act of 2019 (SECURE Act), enacted on Dec…
T.D. 9937 Jan 25, 2021 — This document sets forth final regulations relating to amendments made to section 402(c) of the Internal Revenue Code (Code) by section 13613 of the Tax Cuts a… (d)(3)(d)(3)(I)
T.D. 9694 Oct 6, 2014 — These final regulations provide guidance on the application of § 162(m)(6). Section 162(m)(6) limits the allowable deduction for remuneration for services prov… (k)(1)
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 … (k)(6)(p)
T.D. 9418 Sep 22, 2008 — Final regulations under section 408A of the Code provide guidance concerning the tax consequences of converting a non-Roth IRA annuity to a Roth IRA. (a)(b)(e)
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.… (d)(3)(k)(k)(6)(k)(7)(C)(p)(p)(2)(A)(i)
T.D. 9302 Jan 29, 2007 — Final regulations under section 409(p) of the Code provide guidance concerning requirements for employee stock ownership plans (ESOPs) holding stock of Subchap… (b)(3)
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… (k)(p)(q)
T.D. 9220 Sep 26, 2005 — Temporary and proposed regulations under section 408A of the Code provide guidance concerning the tax consequences of converting a non-Roth IRA annuity to a Ro… (a)(b)(d)(1)(e)(e)(1)
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)(6)(b)
T.D. 9075 Sep 29, 2003 — Final regulations under section 457 of the Code provide guidance on eligible section 457 deferred compensation plans of state and local governmental employers … (e)(e)(2)(n)(p)(q)

Announcements

Ann. 2011-78 Dec 19, 2011 — This announcement describes rules that the Treasury Department and the IRS are considering proposing relating to the determination of whether a plan is a gover… (a)(b)
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… (k)(p)
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…

Revenue Rulings

Rev. Rul. 2008-40Modified Jul 28, 2008 — Transfer of amounts; nonqualified foreign trust; transition relief. This ruling provides that the transfer of amounts from a trust under a plan qualified under… (a)(b)
Modified by Notice 2012-6
Rev. Rul. 2004-67 Jul 12, 2004 — Group or pooled trusts; participation; tax-exempt status, model language. This ruling provides that a governmental section 457(b) plan may invest in a second t… (a)(5)(e)(h)(q)(q)(3)(A)
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… (d)(3)(A)

Department of Labor (EBSA)

Technical Releases

TR 2026-02 Jun 17, 2026 — Technical Release 2026-02 (a)(b)(e)(2)(i)(k)(p)

Final Rules

89 FR 43675 May 17, 2024 — Prohibited Transaction Exemption 2006-06 for Services Provided in Connection With the Termination of Abandoned Individual Account Plans (a)
89 FR 32346 Apr 25, 2024 — Amendment to Prohibited Transaction Exemptions 75-1, 77-4, 80-83, 83-1, and 86-128 (a)
89 FR 32260 Apr 25, 2024 — Amendment to Prohibited Transaction Exemption 2020-02 (e)
89 FR 32122 Apr 25, 2024 — Retirement Security Rule: Definition of an Investment Advice Fiduciary (a)
81 FR 59464 Aug 30, 2016 — Savings Arrangements Established by States for Non-Governmental Employees (a)(b)
81 FR 44773 Jul 11, 2016 — Best Interest Contract Exemption; Correction (a)
81 FR 44784 Jul 11, 2016 — Class Exemption for Principal Transactions in Certain Assets Between Investment Advice Fiduciaries and Employee Benefit Plans and IRAs; Correction (a)
81 FR 21208 Apr 8, 2016 — Amendments to Class Exemptions 75-1, 77-4, 80-83 and 83-1 (a)
81 FR 21181 Apr 8, 2016 — Amendment to and Partial Revocation of Prohibited Transaction Exemption (PTE) 86-128 for Securities Transactions Involving Employee Benefit Plans and Broker-De… (a)
81 FR 21147 Apr 8, 2016 — Amendment to and Partial Revocation of Prohibited Transaction Exemption (PTE) 84-24 for Certain Transactions Involving Insurance Agents and Brokers, Pension Co… (a)
81 FR 21139 Apr 8, 2016 — Amendment to Prohibited Transaction Exemption (PTE) 75-1, Part V, Exemptions From Prohibitions Respecting Certain Classes of Transactions Involving Employee Be… (a)
81 FR 21089 Apr 8, 2016 — Class Exemption for Principal Transactions in Certain Assets Between Investment Advice Fiduciaries and Employee Benefit Plans and IRAs (a)
81 FR 21002 Apr 8, 2016 — Best Interest Contract Exemption (a)
81 FR 20946 Apr 8, 2016 — Definition of the Term “Fiduciary”; Conflict of Interest Rule-Retirement Investment Advice (a)
77 FR 5632 Feb 3, 2012 — Reasonable Contract or Arrangement Under Section 408(b)(2)-Fee Disclosure (a)(b)(k)(p)
76 FR 66136 Oct 25, 2011 — Investment Advice-Participants and Beneficiaries (a)(b)(k)(p)
75 FR 41600 Jul 16, 2010 — Reasonable Contract or Arrangement Under Section 408(b)(2)-Fee Disclosure (a)(b)(k)(p)
75 FR 2068 Jan 14, 2010 — Definition of “Plan Assets”-Participant Contributions (p)

Proposed Rules

89 FR 5624Proposed Jan 29, 2024 — Automatic Portability Transaction Regulations Comments due Mar 29, 2024 (a)(b)(h)
88 FR 76032Proposed Nov 3, 2023 — Proposed Amendment to Prohibited Transaction Exemptions 75-1, 77-4, 80-83, 83-1, and 86-128 Comments due Jan 2, 2024 (a)
88 FR 75890Proposed Nov 3, 2023 — Retirement Security Rule: Definition of an Investment Advice Fiduciary Comments due Jan 2, 2024 (a)(b)
82 FR 7336Proposed Jan 19, 2017 — Proposed Best Interest Contract Exemption for Insurance Intermediaries (a)
81 FR 59581Proposed Aug 30, 2016 — Savings Arrangements Established by State Political Subdivisions for Non-Governmental Employees Comments due Sep 29, 2016 (a)(b)
81 FR 47534Proposed Jul 21, 2016 — Proposed Revision of Annual Information Return/Reports Comments due Oct 4, 2016 (c)(k)(p)
80 FR 72006Proposed Nov 18, 2015 — Savings Arrangements Established by States for Non-Governmental Employees Comments due Jan 19, 2016 (b)
80 FR 22021Proposed Apr 20, 2015 — Proposed Amendment to and Proposed Partial Revocation of Prohibited Transaction Exemption (PTE) 86-128 for Securities Transactions Involving Employee Benefit P… Comments due Jul 6, 2015 (a)
80 FR 22010Proposed Apr 20, 2015 — Proposed Amendment to and Proposed Partial Revocation of Prohibited Transaction Exemption (PTE) 84-24 for Certain Transactions Involving Insurance Agents and B… Comments due Jul 6, 2015 (a)
80 FR 22004Proposed Apr 20, 2015 — Proposed Amendment to Prohibited Transaction Exemption (PTE) 75-1, Part V, Exemptions From Prohibitions Respecting Certain Classes of Transactions Involving Em… Comments due Jul 6, 2015 (a)
80 FR 21989Proposed Apr 20, 2015 — Proposed Class Exemption for Principal Transactions in Certain Debt Securities between Investment Advice Fiduciaries and Employee Benefit Plans and IRAs Comments due Jul 6, 2015 (a)
80 FR 21960Proposed Apr 20, 2015 — Proposed Best Interest Contract Exemption Comments due Jul 6, 2015 (a)
80 FR 21928Proposed Apr 20, 2015 — Definition of the Term “Fiduciary”; Conflict of Interest Rule-Retirement Investment Advice Comments due Jul 6, 2015 (a)
77 FR 74063Proposed Dec 12, 2012 — Amendments to the Abandoned Plan Regulations Comments due Feb 11, 2013 (a)(b)
75 FR 9360Proposed Mar 2, 2010 — Investment Advice-Participants and Beneficiaries Comments due May 5, 2010 (a)(b)

Tax Court (217) · DOL/Federal (0)

U.S. Tax Court (217)

Rulings that address this provision

James Elbert Aldridge, Jr. & Shirley Lorraine Aldridge v. Commissioner, T.C. Memo. 2024-24 U.S. Tax Court · Feb 21, 2024 Decision for IRS
Cites (a) (b) · Text when decided
Estate of James E. Caan, Deceased, Jacaan Administrative Trust, Scott Caan, Trustee, Special Administrator v. Commissioner, 161 T.C. No. 6 U.S. Tax Court · Nov 14, 2023 Rule 155 computation
Cites (a) (a)(1) (a)(2) (d)(1) (d)(3) (d)(3)(A) (d)(3)(A)(i) (d)(3)(B) +5 more · Treas. Reg. § 1.408-2, Treas. Reg. § 1.408-4, Treas. Reg. § 1.408-5 · Text when decided
Andrew McNulty & Donna McNulty v. Commissioner, 157 T.C. No. 10 U.S. Tax Court · Nov 18, 2021 Rule 155 computation
Cites (a) (a)(5) (d) (d)(1) (h) (n) · Treas. Reg. § 1.408-2 · Text when decided
Brett John Ball v. Commissioner, T.C. Memo. 2020-152 U.S. Tax Court · Nov 10, 2020
Cites (a) (d) (d)(1) (e)(1) (k) · Treas. Reg. § 1.408-2 · Text when decided
Tamecca Seril a.k.a. Tamecca Tillard v. Commissioner, T.C. Memo. 2020-101 U.S. Tax Court · Jul 8, 2020
Cites (d) (d)(1) (d)(3) (d)(3)(A) (d)(3)(I) · Text when decided
Clark J. Gebman & Rebecca Gebman v. Commissioner, T.C. Memo. 2020-1 U.S. Tax Court · Jan 2, 2020
Cites (d)(1) (d)(3) (d)(3)(A) · Text when decided
Lily Hilda Soltani-Amadi & Bahman Justin Amadi v. Commissioner, T.C. Summary Opinion 2019-19 U.S. Tax Court · Aug 8, 2019
Cites (a) (b) · Text when decided
Nancy Burack v. Commissioner, T.C. Memo. 2019-83 U.S. Tax Court · Jul 8, 2019
Cites (d) (d)(1) (d)(3) (d)(3)(A) (d)(3)(I) · Text when decided
Stacey S. Marks v. Commissioner, T.C. Memo. 2018-49 U.S. Tax Court · Apr 10, 2018
Cites (d)(1) (d)(3)(A) (e)(2)(A) · Treas. Reg. § 1.408-4 · Text when decided
Andrew G. Shank v. Commissioner U.S. Tax Court · Mar 20, 2018 · T.C. Memo.
Cites (d)(1) (d)(2) (o)(1) (o)(2)(B)(i)(II) (o)(4)(B)(i) · Text when decided
John R. Kirkpatrick v. Commissioner U.S. Tax Court · Feb 22, 2018 · T.C. Memo.
Cites (d)(1) (d)(6) · Treas. Reg. § 1.408-4 · Text when decided
Kevin C. Harris & Teresa A. Harris v. Commissioner, T.C. Summary Opinion 2017-72 U.S. Tax Court · Sep 7, 2017
Cites (d)(1) (d)(3) · Text when decided
Estate of Hung-Liang Lynn Lin, Deceased, Jeffrey S. Lin, Administrator v. Commissioner, T.C. Memo. 2017-77 U.S. Tax Court · May 8, 2017
Cites (a)(6) (d)(1) (e)(1) · Text when decided
John C. Trimmer & Susan Trimmer v. Commissioner, 148 T.C. No. 14 U.S. Tax Court · Apr 20, 2017
Cites (d)(3) (d)(3)(I) · Text when decided
Kevin Cheves & Jennifer Cheves v. Commissioner, T.C. Memo. 2017-22 U.S. Tax Court · Jan 30, 2017
Cites (d) (d)(3) (f) · Text when decided
Suzanne D. Oster Ozimkoski v. Commissioner, T.C. Memo. 2016-228 U.S. Tax Court · Dec 19, 2016
Cites (a) (d) (d)(1) (d)(3) · Text when decided
Rosella Marie Hill v. Commissioner, T.C. Summary Opinion 2016-64 U.S. Tax Court · Sep 29, 2016
Cites (d) (d)(1) (d)(3) · Text when decided
Bruce W. Peterson & Lisa A. Peterson v. Commissioner, T.C. Summary Opinion 2016-52 U.S. Tax Court · Sep 1, 2016
Cites (b) (d)(1) · Treas. Reg. § 1.408-4 · Text when decided
James E. Thiessen & Judith T. Thiessen v. Commissioner, 146 T.C. No. 7 U.S. Tax Court · Mar 29, 2016
Cites (a) (d)(1) (d)(3) (e)(2) (e)(2)(A) (e)(2)(B) · Text when decided
Sally M. Costello v. Commissioner, T.C. Memo. 2016-33 U.S. Tax Court · Mar 1, 2016
Cites (d)(1) (e)(2) · Text when decided
Raymond S. McGaugh v. Commissioner, T.C. Memo. 2016-28 U.S. Tax Court · Feb 24, 2016
Cites (a) (d) (d)(1) (d)(3) (e)(1) · Treas. Reg. § 1.408-2, Treas. Reg. § 1.408-4 · Text when decided
Mark Vandenbosch & Julie Vandenbosch v. Commissioner, T.C. Memo. 2016-29 U.S. Tax Court · Feb 24, 2016
Cites (a) (d)(1) (d)(3) (d)(3)(A) (e)(1) · Text when decided
Cheryl Lynn Ireland v. Commissioner, T.C. Summary Opinion 2015-60 U.S. Tax Court · Oct 1, 2015
Cites (d) (d)(3) (f) · Text when decided
Gary Wayne Rodrigues v. Commissioner, T.C. Memo. 2015-178 U.S. Tax Court · Sep 10, 2015
Cites (d) (d)(3) · Text when decided
Ronald Craig Fish v. Commissioner, T.C. Memo. 2015-176 U.S. Tax Court · Sep 10, 2015
Cites (d) (e)(1) · Text when decided
Clement C. Benenson v. Commissioner, T.C. Memo. 2015-119 U.S. Tax Court · Jun 29, 2015
Cites (a) (c)(2)(A) (e)(2)(A) · Text when decided
Elroy Earl Morris & Darlene Morris v. Commissioner U.S. Tax Court · Apr 27, 2015 · T.C. Memo.
Cites (d) (d)(1) (d)(3) · Text when decided
John Sanger Ringbloom v. Commissioner, T.C. Summary Opinion 2015-12 U.S. Tax Court · Feb 23, 2015
Cites (d)(1) (d)(6) · Text when decided
Dennis E. Bohner v. Commissioner, 143 T.C. No. 11 U.S. Tax Court · Sep 23, 2014
Cites (d) (d)(1) (d)(3) (d)(3)(A) (d)(3)(A)(ii) (d)(3)(H)(ii)(II) · Text when decided
Kenneth Russell Laremore v. Commissioner, T.C. Summary Opinion 2014-94 U.S. Tax Court · Sep 18, 2014
Cites (d)(6) · Text when decided
Guy M. Dabney & Ann V. Dabney v. Commissioner, T.C. Memo. 2014-108 U.S. Tax Court · Jun 5, 2014
Cites (a) (a)(1) (a)(3) (d) (d)(1) (d)(3) (d)(3)(B) (d)(3)(I) +2 more · Text when decided
Joel G. Nganga v. Commissioner, T.C. Summary Opinion 2014-50 U.S. Tax Court · Jun 4, 2014
Cites (a) (d)(1) (d)(3)(A) · Text when decided
Thomas Wesley Alexander & Sylvia Alexander v. Commissioner, T.C. Summary Opinion 2014-18 U.S. Tax Court · Feb 26, 2014
Cites (a) (b) (d)(1) (d)(3) (d)(3)(A) (d)(3)(I) (e) (e)(2) +2 more · Text when decided
Alvan L. Bobrow & Elisa S. Bobrow v. Commissioner, T.C. Memo. 2014-21 U.S. Tax Court · Jan 28, 2014
Cites (d) (d)(1) (d)(3) (d)(3)(A) (d)(3)(A)(i) (d)(3)(B) (d)(3)(D) (d)(3)(I) · Text when decided
Andrew Wayne Roberts v. Commissioner, 141 T.C. No. 19 U.S. Tax Court · Dec 30, 2013 Rule 155 computation
Cites (d) (d)(1) · Text when decided
Terry L. & Sheila K. Ellis v. Commissioner, T.C. Memo. 2013-245 U.S. Tax Court · Oct 29, 2013
Cites (a) (d)(1) (e)(1) (e)(2)(A) (e)(2)(B) · Treas. Reg. § 1.408-4 · Text when decided
Lawrence F. & Sara L. Peek v. Commissioner, 140 T.C. No. 12 U.S. Tax Court · May 9, 2013 Rule 155 computation
Cites (a) (e) (e)(1) (e)(2)(A) (e)(2)(B) · Text when decided
Roger Phillips v. Commissioner, T.C. Memo. 2013-42 U.S. Tax Court · Feb 7, 2013 Rule 155 computation
Cites (d)(1) (d)(3) · Text when decided
Esmat Zaklama, Deceased v. Commissioner, T.C. Memo. 2012-346 U.S. Tax Court · Dec 18, 2012 Rule 155 computation
Cites (d)(1) (d)(3) (d)(3)(A) (d)(4)(B) · Treas. Reg. § 1.408-4 · Text when decided
Arthur D. Sassani, Jr. v. Commissioner, T.C. Summary Opinion 2012-80 U.S. Tax Court · Aug 9, 2012
Cites (d) (e)(1) · Text when decided
Charles Grant & Elizabeth A. Beech v. Commissioner, T.C. Summary Opinion 2012-74 U.S. Tax Court · Jul 26, 2012 Rule 155 computation
Cites (d)(1) (d)(3) (d)(3)(A)(i) (d)(3)(C) · Text when decided
Mark William Murray v. Commissioner, T.C. Memo. 2012-213 U.S. Tax Court · Jul 25, 2012 Rule 155 computation
Cites (d)(1) (d)(3) (d)(3)(C) (d)(3)(C)(ii) · Text when decided
Tao Xu v. Commissioner, T.C. Summary Opinion 2012-11 U.S. Tax Court · Jan 31, 2012 Decision for IRS
Cites (a) · Text when decided
Benny Nipps v. Commissioner, T. C. Memo. 2011-267 U.S. Tax Court · Nov 10, 2011 · T.C. Memo. Rule 155 computation
Cites (d) · Text when decided
James D. & Bobbie Rogers v. Commissioner, T.C. Memo. 2011-99 U.S. Tax Court · Aug 1, 2011 · T.C. Summary Opinion
Cites (d) (o) · Treas. Reg. § 1.408-4 · Text when decided
Erin N. Hellweg v. Commissioner, T.C. Memo. 2011-58 U.S. Tax Court · Mar 9, 2011
Cites (e) (m) · Text when decided
John C. Armbrust v. Commissioner U.S. Tax Court · Jan 19, 2010 · T.C. Summary Opinion
Cites (a) (b) · Text when decided
Taproot Administrative Services, Inc. v. Commissioner, 133 T.C. No. 9 U.S. Tax Court · Sep 29, 2009
Cites (a) (e) (e)(1) (h) · Text when decided
Jacob & Fern Jankelovits v. Commissioner, T.C. Memo. 2008-285 U.S. Tax Court · Dec 22, 2008
Cites (d)(3) (d)(3)(C) · Text when decided
Mary Ann Kollar v. Commissioner, 131 T.C. No. 12 U.S. Tax Court · Nov 25, 2008
Cites (c) · Text when decided
Blake Sime & Susan M. Atkin v. Commissioner, T.C. Memo. 2008-93 U.S. Tax Court · Apr 10, 2008
Cites (d)(3) (d)(3)(I) · Text when decided
Lisa H. Green v. Commissioner, T.C. Memo. 2008-28 U.S. Tax Court · Feb 12, 2008
Text when decided
Charles R. Cutler v. Commissioner, T.C. Memo. 2007-348 U.S. Tax Court · Nov 26, 2007
Cites (d)(1) · Text when decided
Ramzy M. & Lena Kopty v. Commissioner, T.C. Memo. 2007-343 U.S. Tax Court · Nov 21, 2007
Cites (a) (d) (d)(1) · Text when decided
Bidyut K. & Diana T. Bhattacharyya v. Commissioner, T.C. Memo. 2007-19 U.S. Tax Court · Jan 30, 2007 Rule 155 computation
Cites (a) (d) (d)(1) (d)(3) · Text when decided
Christine L. Gibbons v. Commissioner, T.C. Summary Opinion 2006-106 U.S. Tax Court · Jul 13, 2006
Cites (a) (b) · Text when decided
Susan F. Mostafa v. Commissioner, T.C. Memo. 2006-106 U.S. Tax Court · May 15, 2006
Cites (d)(1) (d)(3) · Treas. Reg. § 1.408-4 · Text when decided
Richard C. & Mary Jo Runyan v. Commissioner, T.C. Summary Opinion 2006-58 U.S. Tax Court · Apr 19, 2006
Cites (k) (p) (p)(5)(A)(i) · Text when decided
Diep N. Hoang v. Commissioner, T.C. Memo. 2006-47 U.S. Tax Court · Mar 20, 2006
Cites (d) (d)(1) (d)(2) (o)(4) · Text when decided
Estate of Doris F. Kahn, Deceased; LaSalle Bank, N.A., Trustee & Executor v. Commissioner, 125 T.C. No. 11 U.S. Tax Court · Nov 17, 2005 Rule 155 computation
Cites (a) (d) (d)(1) (e) (e)(1) · Text when decided
Henry Uscinski and Jacqueline Uscinski v. Commissioner, T.C. Memo. 2005-124 U.S. Tax Court · May 25, 2005
Cites (a) · Text when decided
Lisa Beth Levine v. Commissioner, T.C. Memo. 2005-86 U.S. Tax Court · Apr 14, 2005
Cites (a) (k) · Text when decided
James Peters v. Commissioner, T.C. Summary Opinion 2005-42 U.S. Tax Court · Apr 14, 2005
Cites (d)(1) (d)(3)(A) (f) · Text when decided
Charlotte Marie Scott v. Commissioner, T.C. Summary Opinion 2004-135 U.S. Tax Court · Sep 30, 2004
Cites (a) (b) (d)(3) · Text when decided
Howard T. Owens, Jr. & Ann E. Owens v. Commissioner, T.C. Summary Opinion 2004-29 U.S. Tax Court · Mar 15, 2004
Cites (a) (d) (d)(3) · Text when decided
Lawrence K. Mudd v. Commissioner, T.C. Summary Opinion 2004-1 U.S. Tax Court · Jan 8, 2004
Cites (d)(1) · Treas. Reg. § 1.408-4 · Text when decided
John & Michele McGovern v. Commissioner, T.C. Summary Opinion 2003-137 U.S. Tax Court · Sep 30, 2003
Cites (a) (b) (f)(1) · Text when decided
Mark F. Beneventi v. Commissioner, T.C. Summary Opinion 2003-13 U.S. Tax Court · Feb 20, 2003
Cites (a) (b) (d)(3) · Text when decided
Sanford M. & Sally Kirshenbaum v. Commissioner, T.C. Summary Opinion 2002-152 U.S. Tax Court · Nov 25, 2002 Decision for IRS
Cites (a) (a)(2) (b) (d)(1) (d)(3) (e) · Treas. Reg. § 1.408-2, Treas. Reg. § 1.408-4 · Text when decided
Robert Ancira v. Commissioner, 119 T.C. No. 6 U.S. Tax Court · Sep 24, 2002 Rule 155 computation
Cites (d) (d)(1) (d)(3) (h) · Treas. Reg. § 1.408-2 · Text when decided
J. Kelly & Martha L. Anderson v. Commissioner, T.C. Memo. 2002-171 U.S. Tax Court · Jul 19, 2002
Cites (d) (d)(3)(A) (d)(3)(I) · Treas. Reg. § 1.408-4 · Text when decided
Edward Kenneth Metcalf v. Commissioner, T.C. Memo. 2002-123 U.S. Tax Court · May 22, 2002
Cites (d)(1) (d)(3) (d)(3)(E) · Text when decided
James Joseph Timmerman v. Commissioner, T.C. Summary Opinion 2002-51 U.S. Tax Court · May 9, 2002
Cites (a) (b) (d)(3) (d)(3)(C) · Text when decided
Wallace F. & Mi-Ja H. Smith v. Commissioner, T.C. Summary Opinion 2002-33 U.S. Tax Court · Apr 3, 2002
Cites (d)(1) (d)(3) · Treas. Reg. § 1.408-4 · Text when decided
Gregory Scott West v. Commissioner, T.C. Summary Opinion 2002-30 U.S. Tax Court · Apr 1, 2002
Cites (d)(1) (d)(3) · Text when decided
Angela C. Morris v. Commissioner, T.C. Memo. 2002-17 U.S. Tax Court · Jan 16, 2002 Rule 155 computation
Cites (d) (g) · Text when decided
Andrew P. & Roseanne L. Gallagher v. Commissioner, T.C. Memo. 2001-34 U.S. Tax Court · Feb 13, 2001
Cites (a) (d)(1) (d)(3) · Treas. Reg. § 1.408-4 · Text when decided
Peter Spuler, Jr. v. Commissioner, T.C. Summary Opinion 2001-8 U.S. Tax Court · Feb 2, 2001 Decision for IRS
Cites (d)(1) (k) · Treas. Reg. § 1.408-4 · Text when decided
Eugene W. Alpern v. Commissioner, T.C. Memo. 2000-246 U.S. Tax Court · Aug 8, 2000 Rule 155 computation
Cites (d)(1) (d)(2) · Text when decided
Stephen R. Jones v. Commissioner, T.C. Memo. 2000-219 U.S. Tax Court · Jul 20, 2000
Cites (d)(1) (d)(6) · Treas. Reg. § 1.408-4 · Text when decided
Michael G. Bunney v. Commissioner, 114 T.C. No. 17 U.S. Tax Court · Apr 10, 2000 Rule 155 computation
Cites (a) (a)(6) (d)(1) (d)(3)(A)(i) (d)(6) (g) · Text when decided
Richard David Czepiel v. Commissioner, T.C. Memo. 1999-289 U.S. Tax Court · Aug 30, 1999 Rule 155 computation
Cites (d) (d)(1) (d)(6) · Text when decided
Stephen Neal Swihart v. Commissioner, T.C. Memo. 1998-407 U.S. Tax Court · Nov 13, 1998
Cites (d)(3) (f)(1) · Text when decided
Ronny H. & Charlotte A. Schmalzer v. Commissioner, T.C. Memo. 1998-399 U.S. Tax Court · Nov 10, 1998 Rule 155 computation
Cites (d)(1) (d)(2) (d)(3) · Text when decided
Robert B. Keenan v. Commissioner, T.C. Memo. 1998-388 U.S. Tax Court · Nov 2, 1998 Rule 155 computation
Cites (d) (d)(3) · Text when decided
Robert A. & Laverne M. Hall v. Commissioner, T.C. Memo. 1998-336 U.S. Tax Court · Sep 22, 1998 Rule 155 computation
Cites (a) (d)(1) (d)(2) (d)(2)(C) (d)(4) (e) (k) (k)(3)(C) +1 more · Treas. Reg. § 1.408-4 · Text when decided
Albert Lemishow v. Commissioner, 110 T.C. No. 11 U.S. Tax Court · Feb 18, 1998 Rule 155 computation
Cites (d)(1) (d)(3) (d)(3)(A) (d)(3)(A)(i) (d)(3)(D) · Treas. Reg. § 1.408-4 · Text when decided
Brian J. Patrick v. Commissioner, T.C. Memo. 1998-30 U.S. Tax Court · Jan 26, 1998
Cites (a) (d) (d)(1) (e)(1) · Treas. Reg. § 1.408-4 · Text when decided
Nurit Haramgaal v. Commissioner, 110 T.C. No. 1 U.S. Tax Court · Jan 12, 1998 Rule 155 computation
Cites (a) (a)(2) (d) (e) · Treas. Reg. § 1.408-2 · Text when decided
David W. Chiu v. Commissioner, T.C. Memo. 1997-199 U.S. Tax Court · Apr 30, 1997 Rule 155 computation
Cites (a) (d)(1) (d)(3)(A)(i) (d)(3)(A)(ii) (h) · Treas. Reg. § 1.408-2 · Text when decided
David E. & Gladys A. Christie v. Commissioner, T.C. Memo. 1997-147 U.S. Tax Court · Mar 20, 1997 Rule 155 computation
Cites (b)(1) · Text when decided
George & Elam Campbell v. Commissioner, 108 T.C. No. 5 U.S. Tax Court · Feb 18, 1997 Rule 155 computation
Cites (a) (d)(1) (d)(4) (o) (o)(1) (o)(2) · Text when decided
Mark J. Vorwald v. Commissioner, T.C. Memo. 1997-15 U.S. Tax Court · Jan 8, 1997 Rule 155 computation
Cites (d) (d)(6) · Treas. Reg. § 1.408-4 · Text when decided
G. Richard & Sara B. Childs v. Commissioner, T.C. Memo. 1996-267 U.S. Tax Court · Jun 11, 1996
Cites (d)(1) (d)(2) (d)(4) (d)(4)(A) · Text when decided
Marcus Wayne & Judith Caroline Ramsey v. Commissioner, T.C. Memo. 1996-189 U.S. Tax Court · Apr 18, 1996 Rule 155 computation
Cites (a) (k) (l) · Text when decided
James H. & Josephine A. Swanson v. Commissioner, 106 T.C. No. 3 U.S. Tax Court · Feb 14, 1996 Rule 155 computation
Cites (a) (d)(1) (e)(1) (e)(2)(A) (e)(2)(B) · Text when decided
Steven M. & Michele E. Grow v. Commissioner, T.C. Memo. 1995-594 U.S. Tax Court · Dec 14, 1995
Cites (d) · Text when decided
Rodoni v. Commissioner, 105 T.C. 29; 105 T.C. No. 3 U.S. Tax Court · Jul 24, 1995
Cites (a) (d)(6) · Text when decided
Aronson v. Commissioner, 98 T.C. 283; 98 T.C. No. 23 U.S. Tax Court · Mar 18, 1992
Cites (d) (d)(1) (d)(3) (d)(3)(A)(i) (d)(3)(F) (f) (f)(1) · Treas. Reg. § 1.408-1, Treas. Reg. § 1.408-4 · Text when decided
Welander v. Commissioner, 92 T.C. 866; 92 T.C. No. 51 U.S. Tax Court · Apr 19, 1989
Cites (d)(1) (d)(3) (d)(3)(A) (f)(1) · Treas. Reg. § 1.408-4 · Text when decided
Griswold v. Commissioner, 85 T.C. 869; 85 T.C. No. 51 U.S. Tax Court · Nov 26, 1985
Cites (b) (c)(3) (d) (d)(1) (d)(3) (d)(4) (e)(3) · Treas. Reg. § 1.408-3, Treas. Reg. § 1.408-4 · Text when decided
Boggs v. Commissioner, 83 T.C. 132; 83 T.C. No. 9 U.S. Tax Court · Jul 24, 1984
Cites (a) (a)(1) (e)(1) · Text when decided
Benbow v. Commissioner, 82 T.C. 941; 82 T.C. No. 71 U.S. Tax Court · Jun 7, 1984
Cites (a) (b) (d)(1) (d)(3) (d)(4) (d)(5) (e)(1) · Text when decided
Hauser v. Comm'r, 78 T.C. 930; 78 T.C. No. 66 U.S. Tax Court · Jun 9, 1982
Cites (a) (b) · Text when decided
Horvath v. Commissioner, 78 T.C. 86; 78 T.C. No. 6 U.S. Tax Court · Jan 20, 1982
Cites (d) (e) (e)(1) · Text when decided
Cobb v. Commissioner, 77 T.C. 1096 U.S. Tax Court · Nov 12, 1981
Cites (a) (d)(5)(A) (f) (h) · Treas. Reg. § 1.408-2 · Text when decided
Johnson v. Commissioner, 74 T.C. 1057 U.S. Tax Court · Aug 12, 1980
Cites (a) (d)(1) (d)(4) (dX3) (e)(1) · Text when decided
Orzechowski v. Commissioner, 69 T.C. 750 U.S. Tax Court · Feb 22, 1978
Cites (a) (d) (d)(1) (e)(1) · Text when decided

Also cite this provision (109)

Albert Mark Fonda v. Commissioner, T.C. Memo. 2025-60 U.S. Tax Court · Jun 23, 2025
Cites (d) · Text when decided
Charlie Campana v. Commissioner, T.C. Memo. 2025-23 U.S. Tax Court · Mar 19, 2025
Text when decided
Edward George Shlikas v. Commissioner, T.C. Summary Opinion 2024-10 U.S. Tax Court · Jun 20, 2024 Decision for IRS
Cites (a) · Text when decided
Mohamed K. Abdo & Fardowsa J. Farah v. Commissioner, 162 T.C. No. 7 U.S. Tax Court · Apr 2, 2024
Cites (d) (d)(4) · Text when decided
Clair R. Couturier, Jr. v. Commissioner, 162 T.C. No. 4 U.S. Tax Court · Feb 28, 2024
Cites (d)(3) · Text when decided
Danielle Monique Scott v. Commissioner, T.C. Memo. 2023-141 U.S. Tax Court · Nov 28, 2023
Cites (d) · Text when decided
Reynold Harvey v. Commissioner, T.C. Memo. 2023-95 U.S. Tax Court · Jul 25, 2023
Cites (d)(1) · Text when decided
William T. Ashford v. Commissioner, T.C. Memo. 2022-101 U.S. Tax Court · Sep 29, 2022 Decision for IRS
Cites (d)(1) · Text when decided
Clair R. Couturier, Jr. v. Commissioner, T.C. Memo. 2022-69 U.S. Tax Court · Jul 6, 2022
Cites (d)(3) · Text when decided
Scott Lashua v. Commissioner, T.C. Memo. 2020-151 U.S. Tax Court · Nov 9, 2020
Cites (d) (d)(1) · Text when decided
Edwin D. Benton & Sheila E. Benton v. Commissioner, T.C. SUMMARY OPINION 2020-12 U.S. Tax Court · Mar 11, 2020
Cites (a) (f) · Text when decided
Sandra M. Conard v. Commissioner, 154 T.C. No. 6 U.S. Tax Court · Mar 10, 2020
Cites (f) · Text when decided
William Elias Rosenberg v. Commissioner, T.C. Memo. 2019-124 U.S. Tax Court · Sep 19, 2019
Cites (d) · Text when decided
Christopher John Totten v. Commissioner, T.C. Summary Opinion 2019-1 U.S. Tax Court · Jan 29, 2019
Cites (d)(1) (d)(3) · Text when decided
Larry W. Macdonald v. Commissioner, T.C. Memo. 2018-138 U.S. Tax Court · Aug 27, 2018
Cites (d) · Text when decided
Celia Mazzei v. Commissioner, 150 T.C. No. 7 U.S. Tax Court · Mar 5, 2018
Cites (a) (e) (e)(2) · Text when decided
Wilfred Omoloh v. Commissioner, T.C. Summary Opinion 2017-64 U.S. Tax Court · Aug 16, 2017
Cites (a) · Text when decided
Jeremy Ray Summers v. Commissioner, T.C. Memo. 2017-125 U.S. Tax Court · Jun 26, 2017
Cites (a) · Text when decided
Brian E. Harriss v. Commissioner, T.C. Memo. 2017-5 U.S. Tax Court · Jan 5, 2017
Cites (d)(1) · Text when decided
Bonita L. Perry v. Commissioner, T.C. Memo. 2016-172 U.S. Tax Court · Sep 14, 2016
Cites (d)(1) · Text when decided
Paul Parisi v. Commissioner, T.C. Summary Opinion 2016-40 U.S. Tax Court · Aug 9, 2016
Cites (a) (d)(1) · Text when decided
Robert Leon Martin v. Commissioner, T.C. Memo. 2016-15 U.S. Tax Court · Feb 3, 2016
Cites (a) · Text when decided
Charles Dereck Adams & Melinda Elizabeth Adams v. Commissioner, T.C. Memo. 2015-162 U.S. Tax Court · Aug 17, 2015
Cites (d) (d)(1) · Text when decided
Gustavo E. Morles v. Commissioner, T.C. Summary Opinion 2015-13 U.S. Tax Court · Feb 23, 2015
Cites (d)(1) (o)(4) · Text when decided
Alex Halo v. Commissioner, T.C. Summary Opinion 2014-92 U.S. Tax Court · Sep 11, 2014
Cites (a) · Text when decided
David C. Matthews & Marcia K. Matthews v. Commissioner, T.C. Summary Opinion 2014-84 U.S. Tax Court · Aug 28, 2014
Cites (f) · Text when decided
Gina B. Weaver-Adams v. Commissioner, T.C. Memo. 2014-73 U.S. Tax Court · Apr 28, 2014
Treas. Reg. § 1.408-4 · Text when decided
Laura Ung v. Commissioner, T.C. Memo. 2013-126 U.S. Tax Court · May 13, 2013
Cites (a) · Text when decided
Michelle Amy McKinnon v. Commissioner, T.C. Summary Opinion 2013-8 U.S. Tax Court · Feb 7, 2013
Cites (d)(1) · Treas. Reg. § 1.408-4 · Text when decided
Robert L. Bernard & Diolinda B. Abilheira v. Commissioner, T.C. Memo. 2012-221 U.S. Tax Court · Aug 1, 2012 Rule 155 computation
Cites (d)(1) (e) · Text when decided
Harry Robert Haury v. Commissioner, T.C. Memo. 2012-215 U.S. Tax Court · Jul 30, 2012 Rule 155 computation
Cites (d)(1) · Text when decided
Steven W. & Gayle F. Repetto v. Commissioner, T.C. Memo. 2012-168 U.S. Tax Court · Jun 14, 2012 Rule 155 computation
Cites (a) (d) · Text when decided
Robert K. & Joan L. Paschall v. Commissioner, 137 T.C. No. 2 U.S. Tax Court · Jul 5, 2011 Rule 155 computation
Text when decided
Michael Rosenfeld v. Commissioner, T.C. Memo. 2011-110 U.S. Tax Court · May 23, 2011 Rule 155 computation
Cites (a) (k) · Text when decided
Patricia Louise Hyde v. Commissioner, T.C. Memo. 2011-104 U.S. Tax Court · May 19, 2011 Rule 155 computation
Cites (a) · Text when decided
Christy & Swan Profit Sharing Plan v. Commissioner, T.C. Memo. 2011-62 U.S. Tax Court · Mar 15, 2011
Cites (a) · Text when decided
Willie A. & Charlotte J. Morris v. Commissioner, T.C. Summary Opinion 2010-171 U.S. Tax Court · Dec 8, 2010 Rule 155 computation
Text when decided
Ernestine Forrest v. Commissioner, T.C. Memo. 2010-263 U.S. Tax Court · Dec 2, 2010 Rule 155 computation
Cites (d) · Text when decided
Cheryl Elizabeth & Don Edward Hill v. Commissioner, T.C. Memo. 2010-200 U.S. Tax Court · Sep 13, 2010
Cites (d)(3) · Text when decided
James Thomas & Susan Jane Colegrove v. Commissioner U.S. Tax Court · Apr 13, 2010 · T.C. Summary Opinion
Cites (d)(1) · Text when decided
Gregory A. & Carolyn S. Prough v. Commissioner, T.C. Memo. 2010-20 U.S. Tax Court · Feb 3, 2010
Cites (b) · Text when decided
Dean Gochis v. Commissioner, T.C. Summary Opinion 2009-156 U.S. Tax Court · Oct 13, 2009 Rule 155 computation
Cites (d)(1) · Text when decided
Robert T. & Jennifer L. Bailey v. Commissioner, T.C. Summary Opinion 2009-37 U.S. Tax Court · Mar 19, 2009
Cites (a) (b) · Text when decided
David K. Carlson v. Commissioner, T.C. Summary Opinion 2008-32 U.S. Tax Court · Mar 31, 2008
Cites (a) (b) · Text when decided
Suzanne E. Barrera, a.k.a. Suzanne E. Battle v. Commissioner, T.C. Summary Opinion 2007-180 U.S. Tax Court · Oct 24, 2007
Text when decided
David Brian Nolan v. Commissioner, T.C. Memo. 2007-306 U.S. Tax Court · Oct 9, 2007 Rule 155 computation
Text when decided
Christina L. Belmont v. Commissioner, T.C. Memo. 2007-68 U.S. Tax Court · Mar 22, 2007
Cites (a) · Text when decided
Diana Van Arsdalen, f.k.a. Diana Murray, Petitioner, and Stanley David Murray, Intervenor v. Commissioner, T.C. Memo. 2007-48 U.S. Tax Court · Mar 5, 2007
Text when decided
William Edward & Patricia Marie Colombell v. Commissioner, T.C. Summary Opinion 2006-184 U.S. Tax Court · Nov 30, 2006
Cites (k) · Text when decided
William H. & Sandra G. Flank v. Commissioner U.S. Tax Court · Aug 29, 2006 · T.C. Summary Opinion Rule 155 computation
Cites (d) (d)(4) · Text when decided
Juanita Doby v. Commissioner, T.C. Summary Opinion 2006-90 U.S. Tax Court · May 25, 2006
Cites (d)(1) · Treas. Reg. § 1.408-4 · Text when decided
Richard L. & Stephanie S. Barbee v. Commissioner, T.C. Summary Opinion 2006-71 U.S. Tax Court · Apr 27, 2006
Cites (a) (b) · Text when decided
Linda L. & Anthony M. Domanico v. Commissioner, T.C. Summary Opinion 2006-55 U.S. Tax Court · Apr 19, 2006
Cites (a) · Text when decided
Richard Bradley v. Commissioner, T.C. Summary Opinion 2006-11 U.S. Tax Court · Jan 26, 2006
Cites (d)(1) · Text when decided
Keith Lamar Jones v. Commissioner, T.C. Summary Opinion 2005-173 U.S. Tax Court · Nov 29, 2005
Cites (a) (b) · Text when decided
Frederick W. & Donna S. Haas v. Commissioner, T.C. Summary Opinion 2005-172 U.S. Tax Court · Nov 22, 2005
Cites (f) · Text when decided
Joyce M. Thomas v. Commissioner, T.C. Memo. 2005-258 U.S. Tax Court · Nov 1, 2005
Cites (a) · Text when decided
Arthur F. Millard v. Commissioner, T.C. Memo. 2005-192 U.S. Tax Court · Aug 8, 2005
Cites (d)(1) (d)(3) · Text when decided
James M. & Mary N. Gorski v. Commissioner, T.C. Summary Opinion 2005-112 U.S. Tax Court · Aug 4, 2005
Cites (d)(1) · Text when decided
Donald Marion & Bethany Diane Fenton v. Commissioner, T.C. Summary Opinion 2005-99 U.S. Tax Court · Jul 21, 2005
Cites (a) (b) · Text when decided
Malia Kristy Ambata v. Commissioner, T.C. Summary Opinion 2005-93 U.S. Tax Court · Jul 19, 2005
Cites (a) · Text when decided
Linda Louise Lodder-Beckert & Timothy Beckert v. Commissioner, T.C. Memo. 2005-162 U.S. Tax Court · Jul 5, 2005
Cites (a) · Text when decided
Kurt Steven & Juanita Fay Urban v. Commissioner, T.C. Summary Opinion 2004-100 U.S. Tax Court · Jul 27, 2004
Cites (a) (d)(1) · Text when decided
Alphonse M. & Doris Esposito v. Commissioner, T.C. Summary Opinion 2004-88 U.S. Tax Court · Jun 30, 2004
Cites (a) (b) · Text when decided
James J. & Marilyn R. Milner v. Commissioner, T.C. Memo. 2004-111 U.S. Tax Court · May 4, 2004
Cites (f) · Text when decided
Anthony J. & Denise D. Sadberry v. Commissioner, T.C. Memo. 2004-40 U.S. Tax Court · Feb 18, 2004 Rule 155 computation
Cites (d)(3) (k) · Text when decided
Martin Edward Caulfield v. Commissioner, T.C. Summary Opinion 2003-161 U.S. Tax Court · Nov 7, 2003
Text when decided
Joseph Jones v. Commissioner, T.C. Summary Opinion 2003-153 U.S. Tax Court · Oct 20, 2003
Cites (a) (b) · Text when decided
Gary Paul Rush v. Commissioner, T.C. Summary Opinion 2003-123 U.S. Tax Court · Sep 2, 2003
Cites (a) · Text when decided
Debra Sue Tussey v. Commissioner, T.C. Summary Opinion 2003-47 U.S. Tax Court · Apr 30, 2003
Cites (d) (d)(2) · Text when decided
Robert L. & Sara J. Helm v. Commissioner, T.C. Summary Opinion 2002-138 U.S. Tax Court · Oct 18, 2002
Cites (d)(3) (e) · Text when decided
William J. Phillips, Jr. & Matrona A. Phillips v. Commissioner, T.C. Summary Opinion 2002-2 U.S. Tax Court · Jan 14, 2002
Cites (d) · Text when decided
Beals Bros. Management Corp. v. Commissioner, T.C. Memo. 2001-234 U.S. Tax Court · Sep 6, 2001
Cites (k) · Text when decided
John & Christina Wade v. Commissioner, T.C. Memo. 2001-114 U.S. Tax Court · May 14, 2001
Cites (k) (p) · Text when decided
Jaime & Verna Ann Pena v. Commissioner, T.C. Memo. 2001-95 U.S. Tax Court · Apr 17, 2001
Cites (d) · Text when decided
Alton F. Emerson v. Commissioner, T.C. Memo. 2000-137 U.S. Tax Court · Apr 12, 2000
Cites (d)(1) · Text when decided
Philip Lewis Hart v. Commissioner, T.C. Memo. 2000-78 U.S. Tax Court · Mar 7, 2000 Rule 155 computation
Text when decided
Luisa Deal v. Commissioner, T.C. Memo. 1999-352 U.S. Tax Court · Oct 25, 1999
Cites (d)(1) (d)(3) · Text when decided
Don Laverne Clarke v. Commissioner, T.C. Memo. 1999-199 U.S. Tax Court · Jun 18, 1999
Cites (a) · Text when decided
Thomas Mark Peaslee v. Commissioner, T.C. Memo. 1999-4 U.S. Tax Court · Jan 13, 1999
Cites (d)(1) (d)(3) · Text when decided
Robert C. & Nancy L. Arnold v. Commissioner, 111 T.C. No. 12 U.S. Tax Court · Sep 28, 1998
Cites (d)(1) · Text when decided
William Spencer & Barbara Ruth Bach v. Commissioner, T.C. Memo. 1998-47 U.S. Tax Court · Feb 5, 1998 Rule 155 computation
Cites (d)(1) · Text when decided
William C. Reichenbach v. Commissioner, T.C. Memo. 1998-42 U.S. Tax Court · Feb 4, 1998 Rule 155 computation
Cites (d) · Text when decided
Francisco A. Murillo v. Commissioner, T.C. Memo. 1998-13 U.S. Tax Court · Jan 12, 1998
Cites (f) · Text when decided
Albert R. Cujas, Jr. & Susan W. Cujas v. Commissioner, T.C. Memo. 1997-363 U.S. Tax Court · Aug 6, 1997 Rule 155 computation
Cites (d) · Text when decided
Joe M. & Patricia M. Brown v. Commissioner, T.C. Memo. 1996-421 U.S. Tax Court · Sep 18, 1996 Rule 155 computation
Cites (a) (d)(1) · Text when decided
Timothy W. & Suzanne M. Coffield v. Commissioner, T.C. Memo. 1996-365 U.S. Tax Court · Aug 8, 1996
Cites (a) (b) · Text when decided
Brent Allan Pulliam v. Commissioner, T.C. Memo. 1996-354 U.S. Tax Court · Aug 1, 1996
Cites (b) · Text when decided
Galen J. Smith v. Commissioner, T.C. Memo. 1996-292 U.S. Tax Court · Jun 24, 1996
Cites (d) · Text when decided
Richard L. & Marjorie A. Freese v. Commissioner, T.C. Memo. 1996-224 U.S. Tax Court · May 16, 1996
Cites (k) · Text when decided
Lloyd Patterson v. Commissioner, T.C. Memo. 1996-146 U.S. Tax Court · Mar 25, 1996 Rule 155 computation
Cites (k) · Text when decided
Powell v. Commissioner, 101 T.C. 489; 101 T.C. No. 32 U.S. Tax Court · Nov 29, 1993
Text when decided
Wood v. Commissioner, 95 T.C. 364; 95 T.C. No. 26 U.S. Tax Court · Sep 27, 1990
Cites (a)(1) · Text when decided
Rutland v. Commissioner, 89 T.C. 1137; 89 T.C. No. 80 U.S. Tax Court · Dec 8, 1987
Cites (e) · Text when decided
Leib v. Commissioner, 88 T.C. 1474; 88 T.C. No. 83 U.S. Tax Court · Jun 16, 1987
Cites (a) · Text when decided
Lambos v. Commissioner, 88 T.C. 1440; 88 T.C. No. 80 U.S. Tax Court · Jun 1, 1987
Cites (e) · Text when decided
Porter v. Commissioner, 88 T.C. 548; 88 T.C. No. 28 U.S. Tax Court · Mar 5, 1987
Cites (a) · Text when decided
Eanes v. Commissioner, 85 T.C. 168; 85 T.C. No. 10 U.S. Tax Court · Jul 30, 1985
Cites (a) · Text when decided
Winger's Dep't Store, Inc. v. Commissioner, 82 T.C. 869; 82 T.C. No. 67 U.S. Tax Court · Jun 4, 1984
Text when decided
Baetens v. Commissioner, 82 T.C. 152; 82 T.C. No. 14 U.S. Tax Court · Jan 26, 1984
Cites (a) (b) · Text when decided
Anthes v. Commissioner, 81 T.C. 1; 81 T.C. No. 1 U.S. Tax Court · Jul 5, 1983
Cites (a) · Text when decided
Achiro v. Commissioner, 77 T.C. 881; 77 T.C. No. 62 U.S. Tax Court · Oct 19, 1981
Cites (k) · Text when decided
Miller v. Commissioner, 77 T.C. 97; 2 Employee Benefits Cas. (BNA) 1678 U.S. Tax Court · Jul 23, 1981
Cites (a) · Text when decided
Estate of Perl v. Commissioner, 76 T.C. 861; 2 Employee Benefits Cas. (BNA) 1450 U.S. Tax Court · May 27, 1981
Cites (aX3) · Text when decided
Garland v. Commissioner, 73 T.C. 5; 1 Employee Benefits Cas. (BNA) 1614 U.S. Tax Court · Oct 4, 1979
Cites (k) · Text when decided
Guest v. Commissioner, 72 T.C. 768; 1 Employee Benefits Cas. (BNA) 1603 U.S. Tax Court · Aug 3, 1979
Cites (a) (b) · Text when decided
Minnis v. Commissioner, 71 T.C. 1049 U.S. Tax Court · Mar 26, 1979
Cites (b) · Text when decided
Collins v. Commissioner, 70 T.C. 785 U.S. Tax Court · Aug 29, 1978
Cites (a) · Text when decided
R. G. Le Tourneau, Inc. v. Administrator of General Services, 29 T.C. 737 U.S. Tax Court · Jan 30, 1958
Text when decided

Private Letter Rulings (144)

Rulings primarily about this provision

PLR 202631001 Jul 31, 2026 — Individual Retirement Accounts UIL 408.00-00, 408.06-00 (d) (d)(1) (d)(3) (d)(3)(A) (d)(3)(C)
PLR 202625002 Jun 18, 2026 — Annuities: Endowment and Life Insurance (Included v. Not Included in Gross Income) UIL 72.00-00, 408.00-00 (b) (d) (e) (e)(3)
PLR 202625003 Jun 18, 2026 — Annuities: Endowment and Life Insurance (Included v. Not Included in Gross Income) UIL 72.00-00, 408.00-00 (b) (d) (e) (e)(3)
PLR 202624001 Jun 12, 2026 — Ruling under sections 408 and 401(a)(9) of the Internal Revenue Code (Code) UIL 401.06-00, 408.00-00, 408.06-00 (a)(6) (d) (d)(1) (d)(3) (d)(3)(A) (d)(3)(C) +1 more
PLR 202621003 May 22, 2026 — Individual Retirement Accounts UIL 408.00-00, 408.03-00 (a)(6) (d) (d)(1) (d)(3) (d)(3)(A) (d)(3)(A)(i) +5 more
PLR 202549002 Dec 5, 2025 — Individual Retirement Accounts UIL 408.00-00 (a)(6) (d) (d)(1) (d)(3) (d)(3)(A) (d)(3)(A)(i) +5 more
PLR 202519010 May 9, 2025 — Individual Retirement Accounts UIL 408.00-00, 408.03-00, 408.05-00 (a)(6) (d) (d)(1) (d)(3) (d)(3)(A) (d)(3)(A)(i) +6 more
PLR 202508002 Feb 21, 2025 — Rollover Contributions UIL 408.03-00 (d) (d)(1) (d)(3) (d)(3)(A) (d)(3)(A)(i) (d)(3)(B) +2 more
PLR 202506004 Feb 7, 2025 — In General UIL 401.06-01, 402.08-00, 408.03-00 (a) (a)(6) (b) (d) (d)(1) (d)(3)(C)
PLR 202441015 Oct 11, 2024 — Rollover Contributions UIL 408.03-00 (a) (a)(6) (d) (d)(1) (d)(3) (d)(3)(A) +5 more
PLR 202404003 Jan 26, 2024 — Rollover Contributions UIL 408.03-00 (d) (d)(1) (d)(3) (d)(3)(A) (d)(3)(A)(i) (d)(3)(B) +2 more
PLR 202348009 Dec 1, 2023 — Individual Retirement Accounts UIL 408.00-00, 408.03-00 (d) (d)(1) (d)(3) (d)(3)(A) (d)(3)(A)(i) (d)(3)(B) +4 more
PLR 202322013 Jun 2, 2023 — Individual Retirement Accounts UIL 408.00-00, 408.03-00 (a)(6) (d) (d)(1) (d)(3) (d)(3)(A) (d)(3)(A)(i) +6 more
PLR 202322014 Jun 2, 2023 — Individual Retirement Accounts UIL 408.00-00, 408.03-00 (d) (d)(1) (d)(3) (d)(3)(A) (d)(3)(A)(i) (d)(3)(C)(i) +1 more
PLR 202244029 Nov 4, 2022 — Rollover Contributions UIL 408.03-00 (a) (a)(6) (d) (d)(1) (d)(3) (d)(3)(1) +6 more
PLR 202227005 Jul 8, 2022 — Rollover Contributions UIL 408.03-00 (d) (d)(1) (d)(3) (d)(3)(A) (d)(3)(A)(i) (d)(3)(B) +4 more
PLR 202214008 Apr 8, 2022 — Rollover Contributions UIL 408.03-00 (d) (d)(1) (d)(3) (d)(3)(A) (d)(3)(A)(i) (d)(3)(B) +2 more
PLR 202210016 Mar 11, 2022 — Individual Retirement Accounts UIL 408.00-00, 408.03-00 (a)(6) (d) (d)(1) (d)(3) (d)(3)(A) (d)(3)(A)(i) +4 more
PLR 202140011 Oct 8, 2021 — Required Distributions UIL 401.06-00, 401.06-01, 401.06-02, 408.00-00, 408.08-00 (a)(6) (d)(1) (d)(3) (d)(3)(C) (d)(3)(C)(ii)
PLR 202136004 Sep 10, 2021 — Rollover Contributions UIL 408.03-00, 408.06-00, 408A.00-00 (a) (b) (d) (d)(1) (d)(3) (d)(3)(A) +4 more
PLR 202125007 Jun 25, 2021 — Qualified Pension, Profit-Sharing, and Stock Bonus Plan UIL 401.00-00, 401.06-00, 408.00-00, 408.03-00, 408.06-00, 408.… (a) (d) (d)(1) (d)(3) (d)(3)(A) (d)(3)(C)(i) +1 more
PLR 202114010 Apr 9, 2021 — Qualified Pension, Profit-Sharing, and Stock Bonus Plan UIL 401.00-00, 401.06-00, 401.06-02, 408.00-00, 408.08-00 (a) (a)(6) (a)(7) (d)(1) (d)(3) (d)(3)(C) +1 more
PLR 202114011 Apr 9, 2021 — Qualified Pension, Profit-Sharing, and Stock Bonus Plan UIL 401.00-00, 401.06-00, 401.06-02, 408.00-00, 408.08-00 (a)(6) (a)(7) (d)(1) (d)(3) (d)(3)(C) (d)(3)(C)(ii)
PLR 202114012 Apr 9, 2021 — Qualified Pension, Profit-Sharing, and Stock Bonus Plan UIL 401.00-00, 401.06-00, 401.06-02, 408.00-00, 408.08-00 (a) (a)(6) (a)(7) (d)(1) (d)(3) (d)(3)(C) +1 more
PLR 202044001 Oct 30, 2020 — Qualified Pension, Profit-Sharing, and Stock Bonus Plan UIL 401.00-00, 401.06-02, 403.04-06, 408.02-01 (a)(6)
PLR 202042012 Oct 16, 2020 — Qualified Pension, Profit-Sharing, and Stock Bonus Plan UIL 401.00-00, 401.06-00, 401.06-02, 408.00-00, 408.08-00 (a)(6) (d)(1) (d)(3) (d)(3)(C) (d)(3)(C)(ii)
PLR 202040003 Oct 2, 2020 — Individual Retirement Accounts UIL 408.00-00, 408.03-00 (d) (d)(1) (d)(3) (d)(3)(A)(i) (d)(3)(C) (d)(3)(C)(ii)
PLR 202039002 Sep 25, 2020 — Required Distributions UIL 401.06-00, 408.06-00 (d) (d)(1) (d)(3) (d)(3)(A) (d)(3)(C)
PLR 202034002 Aug 21, 2020 — Rollover Contributions UIL 408.03-00 (d) (d)(1) (d)(3) (d)(3)(A) (d)(3)(A)(i) (d)(3)(B) +2 more
PLR 202031007 Jul 31, 2020 — Required Distributions UIL 401.06-00, 408.06-00 (a)(6) (d) (d)(1) (d)(3) (d)(3)(A) (d)(3)(C)
PLR 201944003 Nov 1, 2019 — Rollover Contributions UIL 408.03-00 (a) (d) (d)(1) (d)(3) (d)(3)(A) (d)(3)(A)(i) +3 more
PLR 201943020 Oct 25, 2019 — Individual Retirement Accounts UIL 408.00-00, 408.05-01 (a) (d) (d)(1) (d)(3) (d)(3)(A) (d)(3)(C) +2 more
PLR 201935005 Aug 30, 2019 — Rollover Contributions UIL 408.03-00 (a)(6) (d) (d)(1) (d)(3) (d)(3)(A) (d)(3)(A)(i) +5 more
PLR 201934006 Aug 23, 2019 — Rollover Contributions UIL 408.03-00 (a)(6) (d)(1) (d)(3) (d)(3)(A) (d)(3)(A)(i) (d)(3)(B) +4 more
PLR 201931006 Aug 2, 2019 — Rollover Contributions UIL 408.03-00 (d) (d)(1) (d)(3) (d)(3)(A) (d)(3)(A)(i) (d)(3)(B) +3 more
PLR 201927009 Jul 5, 2019 — Individual Retirement Accounts UIL 408.00-00, 408.03-00 (d) (d)(1) (d)(3) (d)(3)(C) (d)(3)(C)(ii)
PLR 201924013 Jun 14, 2019 — Required Distributions UIL 401.06-00, 401.06-02, 408.00-00, 408.08-00 (a)(6) (d)(1) (d)(3) (d)(3)(C) (d)(3)(C)(ii)
PLR 201923002 Jun 7, 2019 — Rollover Contributions UIL 408.03-00 (a)(6) (d) (d)(1) (d)(3) (d)(3)(A) (d)(3)(A)(i) +4 more
PLR 201909003 Mar 1, 2019 — In General UIL 401.06-01, 408.03-00 (a)(6) (d) (d)(1) (d)(3) (d)(3)(A) (d)(3)(C)
PLR 201901005 Feb 1, 2019 — Distributions UIL 408.06-00 (a)(6) (d) (d)(1) (d)(3) (d)(3)(A) (d)(3)(A)(i) +3 more
PLR 201844004 Nov 2, 2018 — Rollover Contributions UIL 408.03-00 (d) (d)(1) (d)(3) (d)(3)(A) (d)(3)(A)(i) (d)(3)(B) +2 more
PLR 201831004 Aug 3, 2018 — Individual Retirement Accounts UIL 408.00-00 (d) (d)(1)
PLR 201819007 May 11, 2018 — Deemed IRAs Under Qualified Employer Plans UIL 408.12-00, 457.00-00 (q) (q)(3)(A)
PLR 201817004 Apr 27, 2018 — Deemed IRAs Under Qualified Employer Plans UIL 408.12-00, 414.22-00, 457.00-00 (q) (q)(2)
PLR 201750004 Dec 15, 2017 — Qualified Pension, Profit-Sharing, and Stock Bonus Plan UIL 401.00-00, 401.06-02, 403.04-06, 408.02-01 (a)(6)
PLR 201736018 Sep 8, 2017 — Individual Retirement Accounts UIL 408.00-00, 408.03-00, 408.06-00 (a)(6) (d) (d)(1) (d)(3) (d)(3)(A) (d)(3)(A)(i) +5 more
PLR 201715001 Apr 14, 2017 — Employees of Businesses Under Common Control UIL 414.03-00, 414.13-00, 415.02-00 (k) (p)
PLR 201707001 Feb 17, 2017 — Individual Retirement Accounts UIL 408.00-00 (d) (d)(1) (d)(3) (d)(3)(A) (d)(3)(A)(i) (d)(3)(B) +2 more
PLR 201706004 Feb 10, 2017 — Benefit Distributions UIL 408.02-01, 408.03-00 (a)(6) (d) (d)(1) (d)(3) (d)(3)(A) (d)(3)(A)(i) +4 more
PLR 201640026 Sep 30, 2016 — Rollover Contributions UIL 408.03-00 (a)(6) (d) (d)(1) (d)(3) (d)(3)(1) (d)(3)(A) +4 more
PLR 201636049 Sep 2, 2016 — Rollover Contributions UIL 408.03-00 (a)(6) (d) (d)(1) (d)(3) (d)(3)(0) (d)(3)(1) +5 more
PLR 201636050 Sep 2, 2016 — Rollover Contributions UIL 408.03-00 (a) (a)(6) (d) (d)(1) (d)(3) (d)(3)(1) +6 more
PLR 201633025 Aug 12, 2016 — Employee Dies Before Entire Interest Distributed UIL 401.06-02, 408.02-01 (a)(6)
PLR 201632015 Aug 5, 2016 — Individual Retirement Accounts UIL 408.00-00 (a) (d) (d)(1) (d)(3) (d)(3)(A) (d)(3)(A)(i) +3 more
PLR 201628004 Jul 8, 2016 — Required Distributions UIL 401.06-00, 401.06-02, 408.02-01 (a)(6)
PLR 201628006 Jul 8, 2016 — Required Distributions UIL 401.06-00, 401.06-02, 408.02-01 (a)(6)
PLR 201628005 Jul 8, 2016 — Required Distributions UIL 401.06-00, 401.06-02, 408.02-01 (a)(6)
PLR 201628024 Jul 8, 2016 — Rollover Contributions UIL 408.03-00 (a)(6) (d) (d)(1) (d)(3) (d)(3)(1) (d)(3)(8) +4 more
PLR 201626029 Jun 24, 2016 — Rollover Contributions UIL 408.03-00 (a)(6) (d) (d)(1) (d)(3) (d)(3)(1) (d)(3)(A) +4 more
PLR 201623001 Jun 3, 2016 — Distributions UIL 408.06-00 (d) (d)(3) (d)(3)(C) (d)(3)(C)(ii) (g)
PLR 201622038 May 27, 2016 — Rollover Contributions UIL 408.03-00 (a)(6) (d) (d)(1) (d)(3) (d)(3)(1) (d)(3)(8) +4 more
PLR 201622036 May 27, 2016 — Rollover Contributions UIL 408.03-00 (a)(6) (d) (d)(1) (d)(3) (d)(3)(1) (d)(3)(A) +4 more
PLR 201622037 May 27, 2016 — Rollover Contributions UIL 408.03-00 (d) (d)(1) (d)(3) (d)(3)(1) (d)(3)(A) (d)(3)(A)(i) +3 more
PLR 201622039 May 27, 2016 — Rollover Contributions UIL 408.03-00 (d) (d)(1) (d)(3) (d)(3)(1) (d)(3)(A) (d)(3)(A)(i) +3 more
PLR 201620020 May 13, 2016 — Rollover Contributions UIL 408.03-00 (a) (a)(6) (d) (d)(1) (d)(3) (d)(3)(1) +5 more
PLR 201618011 Apr 29, 2016 — Individual Retirement Accounts UIL 408.00-00 (d) (d)(1) (d)(3) (d)(3)(A) (d)(3)(A)(i) (d)(3)(B) +2 more
PLR 201616013 Apr 15, 2016 — Rollover Contributions UIL 408.03-00 (d) (d)(1) (d)(3) (d)(3)(1) (d)(3)(A) (d)(3)(A)(i) +3 more
PLR 201612016 Mar 18, 2016 — Rollover Contributions UIL 408.03-00 (a) (a)(6) (d) (d)(1) (d)(3) (d)(3)(1) +5 more
PLR 201612001 Mar 18, 2016 — Individual Retirement Accounts UIL 408.00-00, 408.03-00, 408A.00-00 (a) (d) (d)(1) (d)(3) (d)(3)(A) (d)(3)(A)(i) +3 more
PLR 201612017 Mar 18, 2016 — Rollover Contributions UIL 408.03-00 (a) (a)(6) (d) (d)(1) (d)(3) (d)(3)(1) +5 more
PLR 201610024 Mar 4, 2016 — Rollover Contributions UIL 408.03-00 (a) (a)(6) (d) (d)(1) (d)(3) (d)(3)(1) +5 more
PLR 201602013 Jan 8, 2016 — Rollover Contributions UIL 408.03-00 (a)(6) (d) (d)(1) (d)(3) (d)(3)(1) (d)(3)(8) +4 more
PLR 201602012 Jan 8, 2016 — Rollover Contributions UIL 408.03-00 (a)(6) (d) (d)(1) (d)(3) (d)(3)(1) (d)(3)(A) +4 more
PLR 201550049 Dec 11, 2015 — Rollover Contributions UIL 408.03-00 (a)(6) (d) (d)(1) (d)(3) (d)(3)(1) (d)(3)(A) +4 more
PLR 201548027 Nov 27, 2015 — Rollover Contributions UIL 408.03-00 (a)(6) (d) (d)(1) (d)(3) (d)(3)(1) (d)(3)(A) +4 more
PLR 201548026 Nov 27, 2015 — Rollover Contributions UIL 408.03-00 (a)(6) (d) (d)(1) (d)(3) (d)(3)(1) (d)(3)(A) +4 more
PLR 201546013 Nov 13, 2015 — Rollover Contributions UIL 408.03-00 (a)(6) (d) (d)(1) (d)(3) (d)(3)(1) (d)(3)(A) +4 more
PLR 201544033 Oct 30, 2015 — Rollover Contributions UIL 408.03-00 (a)(6) (d) (d)(1) (d)(3) (d)(3)(1) (d)(3)(8) +4 more
PLR 201542011 Oct 16, 2015 — Rollover Contributions UIL 408.03-00 (a) (a)(6) (d) (d)(1) (d)(3) (d)(3)(1) +5 more
PLR 201542008 Oct 16, 2015 — Rollover Contributions UIL 408.03-00 (a)(6) (d) (d)(1) (d)(3) (d)(3)(1) (d)(3)(A) +4 more
PLR 201542009 Oct 16, 2015 — Rollover Contributions UIL 408.03-00 (a) (a)(6) (d) (d)(1) (d)(3) (d)(3)(1) +5 more
PLR 201542010 Oct 16, 2015 — Rollover Contributions UIL 408.03-00 (a)(6) (d) (d)(1) (d)(3) (d)(3)(1) (d)(3)(A) +4 more
PLR 201538028 Sep 18, 2015 — Rollover Contributions UIL 408.03-00 (a)(6) (d) (d)(1) (d)(3) (d)(3)(1) (d)(3)(A) +4 more
PLR 201434030 Aug 22, 2014 — Substantially Equal Payments UIL 72.20-04 (d)(6)
PLR 201111016 Mar 18, 2011 — Qualified Pension, Profit-Sharing, and Stock Bonus Plan UIL 401.00-00 (a)(6) (b) (b)(3) (d) (d)(3) (e)
PLR 200820009 May 16, 2008 — Investment in Contract UIL 72.02-00, 72.20-00, 401.00-00, 401.06-00, 403.00-00, 4979.0… (a)(6) (b) (b)(3) (d) (d)(3) (e)
PLR 200208017 Feb 22, 2002 — Taxation of Employee Annuities (Taxable v. Not Taxable) UIL 403.00-00 (b)

Also cite this provision (57)

PLR 202538004 Sep 19, 2025 — Employee Dies Before Entire Interest Distributed UIL 401.06-02 (a) (b)
PLR 202525008 Jun 20, 2025 — Taxability of Beneficiary of Employee's Trust (Time and Manner of Taxation) UIL 402.00-00, 402.08-00, 402.08-05 (a) (b)
PLR 202524006 Jun 13, 2025 — Qualified Pension, Profit-Sharing, and Stock Bonus Plan UIL 401.00-00 (e)
PLR 202451014 Dec 20, 2024 — Taxability of Beneficiary of Employee's Trust (Time and Manner of Taxation) UIL 402.00-00, 402.08-00, 402.08-01, 402.09-00 (a) (b)
PLR 202417010 Apr 26, 2024 — Qualified Pension, Profit-Sharing, and Stock Bonus Plan UIL 401.00-00 (e)
PLR 202041004 Oct 9, 2020 — Governmental Plan UIL 414.07-00 (k)
PLR 202020006 May 15, 2020 — Governmental Plan UIL 414.07-00 (k)
PLR 202020019 May 15, 2020 — Governmental Plan UIL 414.07-00 (k)
PLR 202019008 May 8, 2020 — Rollover Lump Sums UIL 402.08-01, 402.09-00 (a) (b)
PLR 201936009 Sep 6, 2019 — Taxability of Beneficiary of Employee's Trust (Time and Manner of Taxation) UIL 402.00-00, 402.01-00, 402.08-00, 402.08-05 (a) (b)
PLR 201923016 Jun 7, 2019 — Qualified Pension, Profit-Sharing, and Stock Bonus Plan UIL 401.00-00, 401.06-00, 401.06-02 (a)(6)
PLR 201902023 Jan 11, 2019 — Required Distributions UIL 401.06-00 (a)(6)
PLR 201840007 Oct 5, 2018 — In General UIL 401.06-01 (a) (b) (d)(3)(C)
PLR 201839005 Sep 28, 2018 — By a Surviving Spouse UIL 402.08-05 (a) (d)(3)
PLR 201837004 Sep 14, 2018 — Qualified Pension, Profit-Sharing, and Stock Bonus Plan UIL 401.00-00 (e) (q)
PLR 201821008 May 25, 2018 — Taxability of Beneficiary of Employee's Trust (Time and Manner of Taxation) UIL 402.00-00, 402.01-00, 402.08-05 (a) (b)
PLR 201650002 Dec 9, 2016 — Qualified Pension, Profit-Sharing, and Stock Bonus Plan UIL 401.00-00 (e) (q)
PLR 201650003 Dec 9, 2016 — Qualified Pension, Profit-Sharing, and Stock Bonus Plan UIL 401.00-00 (e) (q)
PLR 201643014 Oct 21, 2016 — Qualified Governmental Excess Benefit Plans UIL 415.12-00 (d)(3)
PLR 201622040 May 27, 2016 — Rollover Contributions UIL 402.08-00 (a) (b)
PLR 201610023 Mar 4, 2016 — Taxability of Beneficiary of Employee's Trust (Time and Manner of Taxation) UIL 402.00-00 (d)(3)(1)
PLR 201528043 Jul 10, 2015 — Taxability of Beneficiary of Employee's Trust (Time and Manner of Taxation) UIL 402.00-00 (a) (b)
PLR 201523020 Jun 5, 2015 — By a Surviving Spouse UIL 402.08-05 (a) (b)
PLR 201522012 May 29, 2015 — Taxability of Beneficiary of Employee's Trust (Time and Manner of Taxation) UIL 402.00-00 (a) (b)
PLR 201510060 Mar 6, 2015 — Included vs. Not Included in Gross Income UIL 72.00-00 (d) (d)(1)
PLR 201506015 Feb 6, 2015 — Roth IRA UIL 408A.00-00
PLR 201452025 Dec 26, 2014 — Rollover Contributions UIL 402.08-00 (a) (b) (e) (e)(1)(B)(ii)
PLR 201452027 Dec 26, 2014 — Foreign Situs Trust UIL 402.03-00 (a) (a)(6) (d)(3)(1)
PLR 201448034 Nov 28, 2014 — Roth IRA UIL 408A.00-00
PLR 201446038 Nov 14, 2014 — Rollover Contributions UIL 402.08-00 (d)(3)(1)
PLR 201446036 Nov 14, 2014 — Roth IRA UIL 408A.00-00 (p)
PLR 201442071 Oct 17, 2014 — Roth IRA UIL 408A.00-00 (a)
PLR 201437025 Sep 12, 2014 — Required Distributions UIL 401.06-00, 4974.01-00 (a)(6)
PLR 201437034 Sep 12, 2014 — Required Distributions UIL 401.06-00, 4974.01-00 (a)(6)
PLR 201437026 Sep 12, 2014 — Taxability of Beneficiary of Employee's Trust (Time and Manner of Taxation) UIL 402.00-00 (d)(3)
PLR 201436055 Sep 5, 2014 — Foreign Situs Trust UIL 402.03-00 (a)(6) (d)(3)(1)
PLR 201434029 Aug 22, 2014 — Taxability of Beneficiary of Employee's Trust (Time and Manner of Taxation) UIL 402.00-00 (a) (b)
PLR 201432029 Aug 8, 2014 — Excise Tax on Certain Accumulations in Qualified Retirement Plans UIL 4974.00-00 (d) (d)(1) (k)
PLR 201430022 Jul 25, 2014 — In General UIL 401.06-01 (a) (a)(6) (d)(1) (d)(3) (d)(3)(A) (d)(3)(C)
PLR 201430028 Jul 25, 2014 — Foreign Situs Trust UIL 402.03-00 (a) (b)
PLR 201420025 May 16, 2014 — Taxability of Beneficiary of Employee's Trust (Time and Manner of Taxation) UIL 402.00-00 (a)(6) (d) (d)(1) (d)(3) (d)(3)(A) (d)(3)(A)(i) +3 more
PLR 201418063 May 2, 2014 — Rollover Contributions UIL 402.08-00 (d)(3)
PLR 201313025 Mar 29, 2013 — Taxability of Beneficiary of Employee's Trust (Time and Manner of Taxation) UIL 402.00-00 (d)(1) (d)(3) (d)(5)(B)
PLR 201240018 Oct 5, 2012 — Included vs. Not Included in Gross Income UIL 72.00-00 (b)
PLR 200934012 Aug 21, 2009 — Annuities Purchased by Section 501(c)(3) Organizations or Public Schools UIL 403.04-00, 457.05-05, 457.06-02 (p)(2)(A)(i)
PLR 200706008 Feb 9, 2007 — Eligible Deferred Compensation Plan Defined UIL 457.05-00 (a)(2) (n) (q)
PLR 200622020 Jun 2, 2006 — Annuities: Endowment and Life Insurance (Included v. Not Included in Gross Income) UIL 72.00-00 (d)(3)
PLR 200524016 Jun 17, 2005 — Deferred Compensation Plans of State and Local Governments and Tax Exempt Organizations UIL 457.00-00 (a) (b)
PLR 200524017 Jun 17, 2005 — Deferred Compensation Plans of State and Local Governments and Tax Exempt Organizations UIL 457.00-00 (a) (b)
PLR 200148051 Nov 30, 2001 — Roth IRA UIL 408A.00-00 (d)(1) (d)(3)
PLR 200142022 Oct 19, 2001 — Roth IRA UIL 408A.00-00 (d)(1)
PLR 200124001 Jun 15, 2001 — Special Rules for Pensions, Annuities, and Certain Other Deferred Income UIL 3405.00-00
PLR 200117038 Apr 27, 2001 — Taxation of Employee Annuities (Taxable v. Not Taxable) UIL 403.00-00, 457.01-00 (c)
PLR 200109010 Mar 2, 2001 — Sale/Exchange UIL 4975.03-01, 4975.04-03 (e)
PLR 199941023 Oct 15, 1999 — Taxation of Employee Annuities (Taxable v. Not Taxable) UIL 403.00-00 (a) (a)(6) (b)(3)
PLR 199925042 Jun 25, 1999 — Deduction for Contributions of Employer to an Employee's Trust or Annuity Plan and Compensation Under a Deferred-Payment Plan (Deduct. v. Not Deduct.) UIL 404.00-00, 4975.04-00 (e) (e)(1)
PLR 199916023 Apr 23, 1999 — Taxation of Employee Annuities (Taxable v. Not Taxable) UIL 403.00-00 (b) (e)

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 4, 1999	USC 1997 ed., current through 1998-01-26 run 65	Pub. L. 105-34	View · Redline (sign in)
Jan 5, 1999	Jan 22, 2000	USC 1998 ed., current through 1999-01-05 run 69	Pub. L. 105-206	View · Redline (sign in)
Jan 23, 2000	Jan 1, 2001	USC 1999 ed., current through 2000-01-23 run 73	Pub. L. 105-206	View · Redline (sign in)
Jan 2, 2001	Jan 21, 2002	USC 2000 ed., current through 2001-01-02 run 77	Pub. L. 106-554	View · Redline (sign in)
Jan 22, 2002	Jan 5, 2003	USC 2001 ed., current through 2002-01-22 run 81	Pub. L. 107-16	View · Redline (sign in)
Jan 6, 2003	Jan 1, 2006	USC 2002 ed., current through 2003-01-06 run 85	Pub. L. 107-147	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. 109-432	View · Redline (sign in)
Jan 8, 2008	Jan 4, 2009	USC 2007 ed., current through 2008-01-08 run 107	Pub. L. 110-172	View · Redline (sign in)
Jan 5, 2009	Jan 6, 2011	USC 2008 ed., current through 2009-01-05 run 111	Pub. L. 110-343	View · Redline (sign in)
Jan 7, 2011	Jan 2, 2012	USC 2010 ed., current through 2011-01-07 run 119	Pub. L. 111-312	View · Redline (sign in)
Jan 3, 2012	Jan 14, 2013	USC 2011 ed., current through 2012-01-03 run 123	Pub. L. 111-312	View · Redline (sign in)
Jan 15, 2013	Jan 4, 2015	USC 2013 ed., current through 2014-01-16 run 13	Pub. L. 112-240	View · Redline (sign in)
Jan 5, 2015	Jan 2, 2016	USC 2014 ed., current through 2015-01-05 run 14	Pub. L. 113-295	View · Redline (sign in)
Jan 3, 2016	Jan 11, 2018	USC 2015 ed., current through 2016-01-03 run 15	Pub. L. 114-113	View · Redline (sign in)
Jan 12, 2018	Jan 13, 2019	USC 2017 ed., current through 2018-01-12 run 17	Pub. L. 115-97	View · Redline (sign in)
Jan 14, 2019	Jan 23, 2020	USC 2018 ed., current through 2019-01-14 run 18	Pub. L. 115-141	View · Redline (sign in)
Jan 24, 2020	Jan 12, 2021	USC 2019 ed., current through 2020-01-24 run 19	Pub. L. 116-94	View · Redline (sign in)
Jan 13, 2021	Jan 4, 2023	USC 2020 ed., current through 2021-01-13 run 20	Pub. L. 116-94	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. § 408

References in Text

Amendments

Effective Date of 2006 Amendment

Effective Date of 2004 Amendment

Effective Date of 2002 Amendment

Effective Date of 2001 Amendment

Effective Date of 1998 Amendment

Effective Date of 1997 Amendment

Effective Date of 1996 Amendment

Effective Date of 1994 Amendment

Effective Date of 1993 Amendment

Effective Date of 1992 Amendment

Effective Date of 1989 Amendment

Effective Date of 1988 Amendment

Effective Date of 1986 Amendment

Effective Date of 1984 Amendment

Effective Date of 1983 Amendment

Effective Date of 1982 Amendment

Effective Date of 1981 Amendment

Effective Date of 1980 Amendments

Effective Date of 1978 Amendment

Effective Date of 1976 Amendment

Effective Date

Direct Payment of Tax Refunds to Individual Retirement Plans

Plan Amendments Not Required Until January 1, 1998

Plan Amendments Not Required Until January 1, 1994

Plan Amendments Not Required Until January 1, 1989

Transitional Rule for Contributions for Taxable Years Beginning Before January 1, 1978

Exchange of Fixed Premium Annuity or Endowment Contract Issued On or Before Nov. 6, 1978, for Individual Retirement Annuity

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Glossary

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Guidance addressing this section

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Department of Labor (EBSA)

U.S. Tax Court (217)

Private Letter Rulings (144)