ERISACode / StatuteJan 6, 2025related by meaning
…ts of the plan.
(b)(21) (21) The provision of a de minimis financial incentive described in section 401(k)(4)(A) or section 403(b)(12)(A) of title 26.
82 FR 5477 — Definitions of Qualified Matching Contributions and Qualified Nonelective Contributions IRCProposed Rules (FR)Proposed Jan 18, 2017related by meaning
tributions must be nonforfeitable; and (iii) under section 401(k)(3), such employer contributions must satisfy certain nondiscrimination requirements. Under section 401(k)(3)(D)(ii), the employer contributions taken into account for purposes of applying the nondiscrimination requirements may, under such rules as the Se…
Rev. Proc. 2023-37 — This revenue procedure sets forth the rules regarding qualified pre-approved plans and section 403(b) pre-approved plans, and combines, conforms, clarifies, an… IRCRevenue ProceduresDec 18, 2023
…rely on the plan’s Opinion Letter with respect to the nondiscriminatory amounts requirement under § 401(a)(4), if applicable. An Adopting Employer of a Nonstandardized Plan that includes § 401(m) matching contributions (and/or, in the case of a Qualified Pre-approved Plan, § 401(k) contributions) may rely on the plan’s…
IRCRegulationsSep 23, 2019related by meaning
…tions are subject to the withdrawal restrictions that apply to QNECs and QMACs, as set forth in § 1.401(k)-1(d); and
(k)(3)(ii) (ii) Any employee who has completed 2 years of service (within the meaning of section 411(a)) has a nonforfeitable right to the account balance attributable to the safe harbor contributions.
(…
REG-115699-09 — Proposed regulations under section 401 of the Code contain proposed amendments to the regulations relating to certain cash or deferred arrangements and matchin… IRCProposed Rules (FR)Proposed Jun 1, 2009
vorable tax treatment only if it is part of a plan that meets the requirements of section 401(m), as if it were a qualified plan under section 401(a). Final regulations under sections 401(k) and 401(m) were published on December 29, 2004. Sections 1.401(k)-3 and 1.401(m)-3 set forth the requirements for a safe harbor p…
IRCRegulationsMay 18, 2016
…y retirement benefit that is protected under section 411(d)(6) (other than for purposes of sections 401(a)(11) and 417). Thus, the accrued social security supplement must continue to be payable notwithstanding subsequent amendment of the plan (including the plan's termination), and an employee may meet the eligibility …
IRCRegulationsJul 20, 2018
…
(d)(1) (1) General rule. Except as otherwise provided in this paragraph (d), this section and §§ 1.401(m)-2 through 1.401(m)-5 apply to plan years that begin on or after January 1, 2006.
(d)(2) (2) Early implementation permitted. A plan is permitted to apply the rules of this section and §§ 1.401(m)-2 through 1.401(m)…
IRCRegulationsSep 9, 2016related by meaning
… of an organization described in section 403(b)(1)(A)(i) is eligible to participate in such section 401(k) plan or section 401(m) plan; and
(g)(3)(ii) (ii) At least 95 percent of the employees who are neither employees of an organization described in section 403(b)(1)(A)(i) nor employees of a governmental entity who ar…
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…
PLR 201538020 — Annuities Purchased by Section 501(c)(3) Organizations or Public Schools IRCPrivate Letter RulingsSep 18, 2015related by meaning
…make elective deferrals under another § 403(b) plan, a § 457(b) eligibl e governmental
plan, or a § 401(k) plan of the employer, (ii) are non-resident aliens, (iii) are students
performing services described under § 3121(b)(10), or (iv) normally work less than 20
hours per week.
Section 301.7701-1(a) of the P&A Regulat…
81 FR 4976 — Nondiscrimination Relief for Closed Defined Benefit Pension Plans and Additional Changes to the Retirement Plan Nondiscrimination Requirements IRCProposed Rules (FR)Proposed Jan 29, 2016
a)(4) is added to read as follows:
§ 1.401(a)(4)-13
Effective dates and fresh-start rules.
(a) * * *
(4)
Effective/applicability date
—(i)
In general. Except as otherwise provided in this paragraph (a)(4), the rules of § 1.401(a)(4)-2(c), § 1.401(a)(4)-3(c)(2), § 1.401(a)(4)-8(b), and § 1.401(a)(4)-9(b)(2)(v)(A) and (D…
IRCCode / StatuteJan 12, 2018related by meaning
….
(b)(6)(E) (E) Eligibility to contribute In the case of contributions which are subject to section 401(k) or 401(m), employees who are eligible to contribute (or elect to have contributions made on their behalf) shall be treated as benefiting under the plan (other than for purposes of paragraph (2)(A)(ii)).
(b)(6)(F) …
IRCRegulationsMay 18, 2016related by meaning
(c)(3)(iii) (iii) Qualified employee. For purposes of this paragraph (c)(3), qualified employee means an employee who has completed at least 15 years of service (as defined under paragraph (e) of this section) taking into account only employment with the qualified organization. Thus, an employee who has not completed a…
Notice 2016-16 — Contributions to a § 401(k) or 401(m) retirement plan must not discriminate in favor of highly compensated employees. The nondiscrimination rules may be met th… IRCNoticesFeb 16, 2016
… percentage (“ACP”) test applies to matching contributions and employee contributions pursuant to § 401(m). As an alternative to satisfying the annual ADP and ACP test, a plan may be structured to use a safe harbor plan design. For purposes of this notice, a “safe harbor plan” is a plan that includes a cash or deferred…
IRCCourt RulingsMar 23, 1987related by meaning
…a mistake of fact or law (other than a mistake relating to whether the plan is described in section 401(a) or the trust which is part of such plan is exempt from taxation under section 501(a), or the return of any withdrawal liability payment determined to be an overpayment within 6 months of such determination)); * * …
Notice 2008-108 — 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… IRCNoticesDec 15, 2008
…ith a transfer of business assets or operations from the employer to the unrelated taxpayer. (New).
401(a)(4): Amendments to § 1.401(a)(4)-8 of the Regulations relating to new comparability plans were published on June 29, 2001 (66 Fed. Reg. 34535). (2004 C. L.).
Rev. Rul. 2001-30, 2001-2 C.B. 46. (2004 C. L.).
Amendme…
REG-149752-03 — Proposed regulations under section 410(b) of the Code allow employees of a tax-exempt organization who are eligible to make salary reduction contributions to a… IRCProposed Rules (FR)Proposed Apr 5, 2004
…lly were subject to the section 410(b) coverage requirements and precluded from maintaining section 401(k) plans pursuant to section 401(k)(4)(B). To prevent the section 401(k)(4)(B) prohibition from causing a plan to fail section 410(b), the existing regulations provide that employees of either governmental or tax-exe…
Notice 2024-3 — 2023 Cumulative List of Changes in Plan Qualification Requirements for Defined Contribution Qualified Pre-approved Plans IRCNoticesJan 8, 2024related by meaning
tic contribution arrangement under section 401(m)(12) must meet the notice requirements under section 401(k)(13)(E).
d. Long-term, Part-time Employees Section 112 of the SECURE Act and sections 125 and 401(a)(2) of the SECURE 2.0 Act amend section 401(k)(2)(D) of the Code and add new section 401(k)(15) to the Code to p…
IRCRegulationsMay 18, 2016
(b)(4) (4) Section 401(k) plan maintained by employers that include certain governmental or tax-exempt entities. Section 401(k)(4)(B) prevents certain State and local governments and tax-exempt organizations from maintaining a qualified cash or deferred arrangement. A plan (or portion of a plan) that is either a sectio…
84 FR 37508 — Definition of “Employer” Under Section 3(5) of ERISA-Association Retirement Plans and Other Multiple-Employer Plans ERISAFinal Rules (FR)Jul 31, 2019related by meaning
…imited exemption for SEP and Simple IRAs, and pension, profit sharing, and qualified plans, such as 401(k)s, as well as plan assets that are rolled over to an IRA. However, other traditional IRAs and Roth IRAs are protected up to a value of $1,283,025 per person for 2018 (inflation adjusted).
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58.