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Go to Treas. Reg. § 54.4974-2 (not yet in the library — opens the official source)
84 documents · 0.23sAllIRCERISAPBGCJoint Board
  1. Notice 2024-2 — Miscellaneous Changes Under the SECURE 2.0 Act of 2022
    IRCNoticesModified Jan 8, 2024
    …l tax applies to any amount received from a qualified retirement plan within the meaning of section 4974(c). Therefore, for purposes of section 72(t)(2)(L), a terminally ill individual distribution may be made from a qualified retirement plan as defined in section 4974(c), which is defined as a section 401(a) qualified…
  2. 29 C.F.R. § 2570.68 — Decision of the administrative law judge.
    ERISARegulationsJan 1, 2017related by meaning
    For 502(c)(2) civil penalty proceedings, this section shall apply in lieu of § 18.57 of this title.
  3. T.C. Summary Opinion 2003-137 — John & Michele McGovern v. Commissioner
    IRCCourt RulingsSep 30, 2003
    is not the subject of dispute in the present case. See sec. 402(c)(1), (5). 4 Sec. 4974(c)(1) provides: SEC. 4974(c). Qualified Retirement Plan.–-For purposes of this section, the term “qualified retirement plan” means-- (1) a plan described in section 401(a) which includes a trust exempt from tax under section 501(a)…
  4. 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…