IRCRegulationsMay 18, 2016
(b)(4) (4) Defined benefit plans. A defined benefit excess plan or offset plan satisfies section 401(l) with respect to all plan years, and benefits attributable to all plan years, beginning on or after the effective date of these regulations, as set forth in paragraphs (b)(1) and (b)(2) of this section, by satisfying …
IRCCode / StatuteJan 6, 2025related by meaning
…f the Employee Retirement Income Security Act of 1974—
(b)(12)(D)(i)(I) (I) notwithstanding section 401(a)(4), an employer shall not be required to make nonelective or matching contributions on behalf of such employees even if such contributions are made on behalf of other employees eligible to participate in the plan,…
IRCPrivate Letter RulingsDec 20, 2024
that no section 420 transfers were made to the Pension Plan’s
401(h) Accounts or the 401(h) accounts of any predecessor pension plan.
Ruling Requested The Taxpayer requests a ruling that the payment of medical benefits from the Pension
Plan’s 401(h) Accounts for Pension Plan participants who are eligible to take pensio…
PLR 202305001 — Qualified Pension, Profit-Sharing, and Stock Bonus Plan IRCPrivate Letter RulingsFeb 3, 2023
in which you request rulings on the continued qualified status under
sections 401(a) and 401(h) of the Internal Revenue Code of a pension plan that is amended to expand employee eligibility for benefits under the plan’s section 401(h)
retiree medical account to include certain employees eligible to commence retirement
…
PLR 201634021 — Annuities Purchased by Section 501(c)(3) Organizations or Public Schools IRCPrivate Letter RulingsAug 19, 2016related by meaning
sociation (and thus a corporation) by filing Form 8832 in accordance
with § 301.7701-3(c) or to be disregarded as an entity separate from its owner in accordance with the default classification rules unde r § 301.7701-3(b). If an entity is a
disregarded entity, its activities are treated in the same manner as a sole pr…
Notice 2014-37 — This notice provides guidance on an amendment to reflect the outcome of United States v. Windsor, 570 U.S. ___, 133 S. Ct. 2675 (2013) that is adopted after th… IRCNoticesJun 9, 2014
irement plans qualified under § 401(a).
Q&A–8 of Notice 2014–19 provides:
Q–8. What is the deadline to adopt a plan amendment pursuant to this notice? A–8. The deadline to adopt a plan amendment pursuant to this notice is the later of (i) the otherwise applicable deadline under section 5.05 of Rev. Proc. 2007–44, or it…
Notice 2024-2 — Miscellaneous Changes Under the SECURE 2.0 Act of 2022 IRCNoticesModified Jan 8, 2024related by meaning
A SIMPLE IRA plan under section 408(p) or a SIMPLE 401(k) plan under section 401(k)(11) is a plan under which employees may elect to have salary reduction contributions (or elective contributions, in the case of a SIMPLE 401(k) plan) made on their behalf, and which may only be sponsored by an eligible employer defined …
IRCRegulationsSep 17, 2024related by meaning
(d)(3) (3) Employee notices. The employer must notify each eligible employee within a reasonable time prior to each 60-day election period, or on the day the election period starts, that he or she can make a cash or deferred election, or modify a prior election, if applicable, during that period. The notice must state …
IRCRegulationsMar 14, 2019related by meaning
…ceptable if it specifies the method to be used and does not conflict with the provisions of section 401(a)(4) of the Internal Revenue Code of 1954 and the regulations thereunder. Any allocation of funds required by paragraph (1), (2), (3), or (4)(A) of section 4044(a) of such Act shall be deemed not to result in discri…