Brief Case
Pension Resource

Search the Pension Law Library

Limit to:Advanced options
Searches the code/regs in effect on that date.
Words mode supports "quoted phrases", +required and -excluded terms.
Document types:
Go to Treas. Reg. § 1.401(a)(4)-9Pl (not yet in the library — opens the official source)
79 documents · 0.31sAllIRCERISAPBGCJoint Board
  1. 91 FR 46602 — Electronic Disclosure by Group Health Plans Under ERISA
    ERISAProposed Rules (FR)Proposed Jul 23, 2026
    6, 2015). Back to Citation 13.  26 CFR 54.9815-2715(a)(4)(ii)(A), 29 CFR 2590.715-2715(a)(4)(ii)(A), 45 CFR 147.200(a)(4)(ii)(A). Back to Citation 14.  26 CFR 54.9815-2715(a)(4)(ii)(B), 29 CFR 2590.715-2715(a)(4)(ii)(B), 45 CFR 147.200(a)(4)(ii)(B). Back to Citation 15.  85 FR 72158 (Nov. 12, 2020). See also On Decembe…
  2. IRCRegulationsMar 14, 2019related by meaning
    [Reserved]
  3. 29 C.F.R. § 2570.31 — Definitions.
    ERISARegulationsApr 8, 2024related by meaning
    For purposes of the procedures in this subpart, the following definitions apply:
  4. 88 FR 76660 — Technical Amendments: Special Financial Assistance Withdrawal Liability Condition; SECURE 2.0 Act; and Other Updates
    PBGCFinal Rules (FR)Nov 7, 2023related by meaning
    …d adding in its place the phrase “section 4006(a)(3)(I) of ERISA for certain small employers”. PART 4010—ANNUAL FINANCIAL AND ACTUARIAL INFORMATION REPORTING 9. The authority citation for part 4010 continues to read as follows:
  5. IRCRegulationsSep 9, 2016related by meaning
    … (1) Provides for a disparity in employer-provided benefits or contributions that satisfies section 401(l) in form, and (2) (2) Relies on one of the safe harbors of § 1.401(a)(4)-2(b)(2), 1.401(a)(4)-3(b), 1.401(a)(4)-8(b)(3), or 1.401(a)(4)-8(c)(3)(iii)(B) to satisfy section 401(a)(4). Section 401(m) plan. Section 401…
  6. 90 FR 39320 — Miscellaneous Corrections, Clarifications, and Improvements
    PBGCFinal Rules (FR)Aug 15, 2025★ strong match
    benefit plans Penalties Pension insurance Reporting and recordkeeping requirements 29 CFR Part 4010 Employee benefit plans Penalties Pension insurance Pensions Reporting and recordkeeping requirements 29 CFR Part 4041 Employee benefit plans Pension insurance Pensions Reporting and recordkeeping requirements 29 CFR Part…
  7. 81 FR 59464 — Savings Arrangements Established by States for Non-Governmental Employees
    ERISAFinal Rules (FR)Aug 30, 2016related by meaning
    is a safe harbor. Adding such regulatory text clarifies the Department's intent and conforms this section with § 2510.3-1 (relating to welfare plans). Accordingly, the final rule revises paragraph (a) of § 2510.3-2 by deleting some outdated text and adding the following sentence: “The safe harbors in this section shoul…
  8. 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, 2009related by meaning
    1.401(m)-0 Table of Contents. * * * * * §1.401(m)-2 ACP Test. * * * * * (b) * * * (2) * * * (iv) * * * (A) * * * * * * * * (D) Plan years before 2008. (E) Allocable income for recharacterized elective contributions. * * * * * (vi) * * * (A) Corrective distributions for plan years beginning on or after January 1, 2008. …
  9. 29 C.F.R. § 2520.104b-2(c) — Summary plan description.
    ERISARegulationsJan 1, 2017related by meaning
    (c) (c) -(f) [Reserved]
  10. Ann. 2004-33 — Pre-approved employee plans; proposed revenue procedure; request for comments. This announcement describes and contains a draft proposed revenue procedure pert…
    IRCAnnouncementsMay 3, 2004related by meaning
    401(k); (16) Fully-insured § 412(i) plans, other than plans that, by their terms, satisfy the safe harbor for § 412(i) plans in § 1.401(a)(4)-3(b)(5); (17) Plans that fail to contain a provision reflecting the requirements of § 414(u) (see Rev. Proc. 96-49); (18) Plans that include so-called fail-safe provisions for § …
  11. 29 C.F.R. § 4022.91(d) — When do these rules apply?
    PBGCRegulationsJan 1, 2017related by meaning
    (d) (d) Effect of plan or will. These rules apply even if there is a contrary provision in a plan or will.
  12. Treas. Reg. § 1.401(m)-3(h) — Safe harbor requirements.
    IRCRegulationsSep 23, 2019related by meaning
    …(2) is satisfied if each eligible employee is given a notice that satisfies the requirements of § 1.401(k)-3(g)(2). (h2)(2)(i) (i) [Reserved]
  13. 29 C.F.R. § 2570.30(a) — Scope of this subpart.
    ERISARegulationsApr 8, 2024related by meaning
    (a) (a) The rules of procedure set forth in this subpart apply to applications for prohibited transaction exemptions issued by the Department under the authority of: (a)(1) (1) Section 408(a) of the Employee Retirement Income Security Act of 1974 (ERISA); (a)(2) (2) Section 4975(c)(2) of the Internal Revenue Code of 19…
  14. Treas. Reg. § 1.401(a)(4)-9(c)(3)(i) — Plan aggregation and restructuring.
    IRCRegulationsMay 18, 2016related by meaning
    …i) (i) General rule. The rules applicable in determining whether a component plan satisfies section 401(a)(4) are the same as those applicable to a plan. Thus, for this purpose, any reference to a plan in section 401(a)(4) and the regulations thereunder (other than this paragraph (c)) is interpreted as a reference to a…
  15. Rev. Proc. 2017-41 — 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…
    IRCRevenue ProceduresSuperseded Jul 17, 2017related by meaning
    …pting Employer to satisfy the requirements of one of the design-based safe harbors described in § 1.401(a)(4)–2(b)(2) or § 1.401(a)(4)–3(b)(3), (4), and (5).
  16. T.D. 9294 — 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…
    IRCTreasury DecisionsNov 27, 2006related by meaning
    …by adding an entry in numerical order to read as follows: Authority: 26 U.S.C. 7805 * * * Section 1.401(a)-21 also issued under 26 U.S.C. 401 and section 104 of the Electronic Signatures in Global and National Commerce Act, Public Law 106-229 (114 Stat. 464). * * * Par. 2. Section 1.72(p)-1, Q&A-3, is amended by revisi…
  17. 83 FR 15019 — Real Estate Appraisals
    IRCFinal Rules (FR)Apr 9, 2018
    to Citation 18.   See OCC: 12 CFR 34.43(a)(1) and (5); Board: 12 CFR 225.63(a)(1) and (5); and FDIC: 12 CFR 323.3(a)(1) and (5). Back to Citation 19.  The Title XI appraisal regulations define “business loan” to mean “a loan or extension of credit to any corporation, general or limited partnership, business trust, joi…
  18. 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…
  19. PBGCRegulationsMar 5, 2020related by meaning
    …ial funding rules apply. Except for purposes of determining the information to be submitted under § 4010.8(h) (in connection with the actuarial valuation report), the following statutory provisions are disregarded for purposes of this part: (e)(1) (1) Section 402(b) of the Pension Protection Act of 2006, Public Law 109…
  20. Treas. Reg. § 1.401(l)-0 — Table of contents.
    IRCRegulationsMay 18, 2016related by meaning
    This section contains a listing of the headings of §§ 1.401(l)-1 through 1.401(l)-6. § 1.401(l)-1 Permitted disparity with respect to employer-provided contributions or benefits.(a) Permitted disparity.(1) In general.(2) Overview.(3) Exclusive rules.(4) Exceptions.(5) Additional rules.(b) Relationship to other requirem…