IRCCode / StatuteJan 6, 2025related by meaning
(k)(11)(B) (B) Contribution requirements
(k)(11)(B)(i) (i) In general The requirements of this subparagraph are met if, under the arrangement—
(k)(11)(B)(i)(I) (I) an employee may elect to have the employer make elective contributions for the year on behalf of the employee to a trust under the plan in an amount which i…
REG-108639-99 — 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… IRCProposed Rules (FR)Proposed Sep 2, 2003★ strong match
The collections of information in these proposed regulations are contained in §§1.401(k)-1(d)(3)(iii)(C), 1.401(k)-2(b)(3), 1.401(k)-3(d), 1.401 (k)-3(f), 1.401(k)-3(g), 1.401(k)-4(d)(3), 1.401(m)-3(e), 1.401(m)-3(g) and 1.401 (m)-3(h). The information required by §§1.401(k)-3(d), 1.401(k)-3(f), 1.401 (k)-3(g), 1.401(m…
Notice 2020-86 — Guidance on Sections 102 and 103 of the SECURE Act With Respect to Safe Harbor Plans IRCNoticesModified Dec 28, 2020
ve adoption of the safe harbor nonelective contribution requirements of § 401(k)(12)(C) (traditional) or 401(k)(13)(D)(i)(II) (QACA) for a plan year.2 Section 103(a) of the SECURE Act amended § 401(k)(12)(A) of the Code to eliminate the safe harbor notice requirements of § 401(k)(12)(D) for a traditional safe harbor § …
88 FR 82796 — Long-Term, Part-Time Employee Rules for Cash or Deferred Arrangements Under Section 401(k) IRCProposed Rules (FR)Proposed Nov 27, 2023★ strong match
lified automatic contribution arrangement (QACA) safe harbor section 401(k) plan), or section 401(k)(16) (a starter 401(k) deferral-only arrangement). Under section 401(m)(1), the matching contributions and employee contributions under a defined contribution plan satisfy the requirements of section 401(a)(4) for a plan…
T.D. 9447 — Final regulations under section 401 and other sections of the Code provide guidance relating to certain automatic contribution arrangements, eligible rollover … IRCTreasury DecisionsMar 23, 2009★ strong match
…
Paragraph 1. The authority citation for part 1 is amended to read as follows:
Authority: 26 U.S.C. 401(m)(9) and 26 U.S.C. 7805 * * *
Section 1.401(k)-3 is also issued under 26 U.S.C. 401(m)(9)
Par. 2. Section 1.401(k)-0 is amended in:
1. The entry for §1.401(k)-2 is amended by—
a. Adding the entry for §1.401(k)-2(a)(…
IRCCode / StatuteJan 6, 2025related by meaning
…ributions of excess contributions
(k)(6)(C)(i) (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.
(k)(6)(C)(ii) (i…
84 FR 49651 — Hardship Distributions of Elective Contributions, Qualified Matching Contributions, Qualified Nonelective Contributions, and Earnings IRCFinal Rules (FR)Sep 23, 2019★ strong match
optional in 2019.
* * * * *
Par. 3.
Section 1.401(k)-1 is amended by:
1. Revising paragraphs (d)(1)(ii) and (iii) and adding new paragraph (d)(1)(iv). 2. Removing paragraph (d)(3)(ii) and redesignating paragraphs (d)(3)(iii), (iv), and (v) as paragraphs (d)(3)(ii), (iii), and (iv).
3. Revising newly redesignated paragr…
IRCProposed Rules (FR)Proposed Dec 3, 2007★ strong match
…nonelective contributions to satisfy other discrimination tests. * * * However, pursuant to section 401(k)(12)(E)(ii) and section 401(k)(13)(D)(iv), to the extent they are needed to satisfy the safe harbor contribution requirement of paragraph (b) of this section, safe harbor nonelective contributions may not be taken …
IRCFinal Rules (FR)Jul 19, 2024
-2”.
§ 1.401(a)(31)-1, Q&A-14(b)(1)
“§ 1.402-2(c)-2, Q&A-1”
“§ 1.402(c)-2(a)”.
§ 1.401(a)(31)-1, Q&A-14(b)(1)
“§ 1.402(c)-2, Q&A-9”
“§ 1.402(c)-2(g)”. § 1.401(a)(31)-1, Q&A-14(b)(2)
“§ 1.402(c)-2, Q&A-1”
“§ 1.402(c)-2(a)”.
§ 1.401(a)(31)-1, Q&A-16
“§ 1.402(c)-2(b), Q&A-9”
“§ 1.402(c)-2(g)”.
§ 1.401(a)(31)-1, Q&A-17
“§ …
IRCCode / StatuteJan 5, 2023related by meaning
(k)(4) (4) Special rules for sections 403(b) and 408 For purposes of this section, any annuity contract described in section 403(b) for the benefit of a participant shall be treated as a defined contribution plan maintained by each employer with respect to which the participant has the control required under subsection…
IRCRegulationsMay 18, 2016
…isparities in employer-provided contributions under a defined contribution plan are provided in § 1.401(l)-2. For rules relating to disparities in employer-provided benefits under a defined benefit plan, see § 401(l)-3. For rules relating to the application of section 401(l) to a plan maintained by a railroad employer,…
T.D. 9130 — Final regulations concern required minimum distributions under section 401(a)(9) of the Code for defined benefit plans and annuity contracts providing benefits… IRCTreasury DecisionsJun 28, 2004
…NCOME TAXES Paragraph 1. The authority citation for part 1 is amended by removing the entry for “§1.401(a)(9)-6T” and adding an entry in numerical order to read, in part, as follows:
Authority: 26 U.S.C. 7805 * * *
§1.401(a)(9)-6 is also issued under 26 U.S.C. 401(a)(9). * * *
Par. 2. Remove “§1.401(a)(9)-6T” and repla…
84 FR 60812 — Updated Life Expectancy and Distribution Period Tables Used for Purposes of Determining Minimum Required Distributions IRCProposed Rules (FR)Proposed Nov 8, 2019
…ority citation for part 1 continues to read in part as follows:
Authority:
26 U.S.C. 7805 * * *
§ 1.401(a)(9)-5 [Amended]
Par. 2.
Section 1.401(a)(9)-5 is amended by:
1. Removing the language “A-1 of § 1.401(a)(9)-9” wherever it appears and adding “§ 1.401(a)(9)-9(b)” in its place.
2. Removing the language “A-2 of § 1.…
IRCCode / StatuteJan 6, 2025related by meaning
…ject to the limitation of paragraph (2)(C)) shall not be taken into account for purposes of section 401(k)(3) or for purposes of applying the limitation under section 402(g)(1).
85 FR 72472 — Updated Life Expectancy and Distribution Period Tables Used for Purposes of Determining Minimum Required Distributions IRCFinal Rules (FR)Nov 12, 2020
ction 1.401(a)(9)-5 is amended by:
1. Removing the language “A-1 of § 1.401(a)(9)-9” wherever it appears and adding “§ 1.401(a)(9)-9(b)” in its place. 2. Removing the language “A-2 of § 1.401(a)(9)-9” wherever it appears and adding “§ 1.401(a)(9)-9(c)” in its place.
3. Removing the language “A-3 of § 1.401(a)(9)-9” whe…
Notice 2013-17 — This notice provides relief from the anti-cutback requirements of § 411(d)(6) of the Code for plan amendments that eliminate a distribution option described in… IRCNoticesMay 13, 2013
plan as defined in § 401(a)(35)(E). Thus, the diversification requirements of § 401(a)(28)(B) do not apply to a plan that is subject to § 401(a)(35). Section 401(a)(35), which was added by section 901(a)(1) of the Pension Protection Act of 2006 (“PPA ’06”), Pub. L. 109-280, requires an applicable defined contribution …
83 FR 56763 — Hardship Distributions of Elective Contributions, Qualified Matching Contributions, Qualified Nonelective Contributions, and Earnings IRCProposed Rules (FR)Proposed Nov 14, 2018★ strong match
…displays a valid control number assigned by the Office of Management and Budget.
Background
Section 401(k) Section 401(k)(1) of the Internal Revenue Code (Code) provides that a profit-sharing, stock bonus, pre-ERISA money purchase, or rural cooperative plan will not fail to qualify under section 401(a) merely because i…
IRCRegulationsMay 18, 2016
(b)(2)(ii)(B) (B) Section 401(k) plans and section 401(m) plans. A section 401(k) plan is deemed to satisfy this paragraph (b)(2) because § 1.410(b)-9 defines a section 401(k) plan as a plan consisting of elective contributions under a qualified cash or deferred arrangement (i.e., one that satisfies section 401(k)(3), …
78 FR 68735 — Reduction or Suspension of Safe Harbor Contributions IRCFinal Rules (FR)Nov 15, 2013
d alternatives in section 401(m)(10), 401(m)(11), or 401(m)(12). The ACP test in section 401(m)(2) is comparable to the ADP test in section 401(k)(3). Under section 401(m)(11), a defined contribution plan is treated as satisfying the ACP test with respect to matching contributions if the plan satisfies the ADP safe har…
PLR 200303041 — Annuities Purchased by Section 501(c)(3) Organizations or Public Schools IRCPrivate Letter RulingsJan 17, 2003related by meaning
…
pre-ERlSA money purchase plan, or a rural cooperative plan which meets the requirements of section 401(a) under which a covered employee may elect to have the
employer make payments as contributions to a trust under the plan on behalf of the
employee, or to the employee directly in ca sh. Such arrangements must meet s…