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Key provisions: I.R.C. § 401(a)(9)(C)
42 documents · 0.35sAllIRCERISAPBGCJoint Board
  1. I.R.C. § 416(i)(1)(A)(iii) — Special rules for top-heavy plans
    IRCCode / StatuteJan 6, 2025related by meaning
    (i)(1)(A)(iii) (iii) a 1-percent owner of the employer having an annual compensation from the employer of more than $150,000. (i)(1)(B) (B) Percentage owners (i)(1)(B)(i) (i) 5-percent owner For purposes of this paragraph, the term "5-percent owner" means— (i)(1)(B)(i)(I) (I) if the employer is a corporation, any perso…
  2. 29 C.F.R. § 4022.26(a) — Benefit guarantee for participants who are majority owners.
    PBGCRegulationsNov 2, 2018related by meaning
    …e limitations in § 4022.21) with respect to participants who are majority owners at the termination date or who were majority owners at any time within the five-year period preceding that date.