Source: https://www.govregs.com/uscode/26/414
Timestamp: 2020-08-15 05:16:53
Document Index: 731600

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26 USC 414 - Definitions and special rules
All TitlesTitle 26Subtitle AChapter 1Subchapter DPart ISubpart B
§ 413. Collectively bargained plans, etc.
§ 415. Limitations on benefits and contribution under qualified plans
Service for predecessor employer
Employees of controlled group of corporations
Except as provided in subparagraphs (B) and (C), for purposes of this subsection and subsection (m), an organization that is otherwise eligible to participate in a church plan shall not be aggregated with another such organization and treated as a single employer with such other organization for a plan year beginning in a taxable year unless—
one such organization provides (directly or indirectly) at least 80 percent of the operating funds for the other organization during the preceding taxable year of the recipient organization, and
there is a degree of common management or supervision between the organizations such that the organization providing the operating funds is directly involved in the day-to-day operations of the other organization.
Nonqualified church-controlled organizations
Notwithstanding subparagraph (A), for purposes of this subsection and subsection (m), an organization that is a nonqualified church-controlled organization shall be aggregated with 1 or more other nonqualified church-controlled organizations, or with an organization that is not exempt from tax under section 501, and treated as a single employer with such other organization, if at least 80 percent of the directors or trustees of such other organization are either representatives of, or directly or indirectly controlled by, such nonqualified church-controlled organization. For purposes of this subparagraph, the term “nonqualified church-controlled organization” means a church-controlled tax-exempt organization described in section 501(c)(3) that is not a qualified church-controlled organization (as defined in section 3121(w)(3)(B)).
Permissive aggregation among church-related organizations
Permissive disaggregation of church-related organizations
Certain plans excluded
Treatment as church plan
The term employee of a church or a convention or association of churches shall include—
Church treated as employer
Association with church
Special rule in case of separation from plan
If an employee who is included in a church plan separates from the service of a church or a convention or association of churches or an organization described in clause (ii) of paragraph (3)(B), the church plan shall not fail to meet the requirements of this subsection merely because the plan—
Correction of failure to meet church plan requirements
Correction period defined
The term “correction period” means—
Special rules for chaplains and self-employed ministers
Certain ministers may participate
Special rules for applying section 403(b) to self-employed ministers
In the case of a minister described in subparagraph (A)(i)(I)—
Effect on non-denominational plans
Compensation taken into account only once
For purposes of this part, the term “multiemployer plan” means a plan—
Cases of common control
Continuation of status after termination
Within one year after the date of the enactment of the Multiemployer Pension Plan Amendments Act of 1980, a multiemployer plan may irrevocably elect, pursuant to procedures established by the Pension Benefit Guaranty Corporation and subject to the provisions of section 4403(b) and (c) of the Employee Retirement Income Security Act of 1974, that the plan shall not be treated as a multiemployer plan for any purpose under such Act or this title, if for each of the last 3 plan years ending prior to the effective date of the Multiemployer Pension Plan Amendments Act of 1980—
Election with regard to multiemployer status
An election under this paragraph shall be effective for all purposes under this Act 1
Maintenance under collective bargaining agreement.—
For purposes of this part, the term “plan administrator” means—
Tax treatment of certain contributions
Effective with respect to taxable years beginning after December 31, 1973, for purposes of this title, any amount contributed—
Designation by units of government
A defined benefit plan which provides a benefit derived from employer contributions which is based partly on the balance of the separate account of a participant shall—
for purposes of section 410 (relating to minimum participation standards), be treated as a defined contribution plan,
Merger and consolidations of plans or transfers of plan assets
Allocation of assets in plan spin-offs, etc.
In the case of a plan spin-off of a defined benefit plan, a trust which forms part of—
For purposes of subparagraph (A), the term “applicable percentage” means, with respect to each of the plans described in clauses (i) and (ii) of subparagraph (A), the percentage determined by dividing—
For purposes of subparagraph (A), the term “excess assets” means an amount equal to the excess (if any) of—
Certain spun-off plans not taken into account
Paragraph not to apply to multiemployer plans
Application to similar transaction
Special rules for bridge depository institutions
For purposes of this paragraph, in the case of a bridge depository institution established under section 11(i) of the Federal Deposit Insurance Act (12 U.S.C. 1821(i))—
such bank shall be treated as a member of any controlled group which includes any insured bank (as defined in section 3(h) of such Act (12 U.S.C. 1813(h)))—
Employees of an affiliated service group
For purposes of this subsection, the term “affiliated service group” means a group consisting of a service organization (hereinafter in this paragraph referred to as the “first organization”) and one or more of the following:
For purposes of this subsection, the employee benefit requirements listed in this paragraph are—
Certain organizations performing management functions
For purposes of this subsection, the term “affiliated service group” also includes a group consisting of—
For purposes of the requirements listed in paragraph (3), with respect to any person (hereinafter in this subsection referred to as the “recipient”) for whom a leased employee performs services—
For purposes of paragraph (1), the term “leased employee” means any person who is not an employee of the recipient and who provides services to the recipient if—
For purposes of this subsection, the requirements listed in this paragraph are—
Time when first considered as employee
In the case of requirements described in subparagraphs (A) and (B) of paragraph (3), this subsection shall not apply to any leased employee with respect to services performed for a recipient if—
A plan meets the requirements of this subparagraph if—
Employees of entities under common control
The Secretary shall prescribe such regulations (which may provide rules in addition to the rules contained in subsections (m) and (n)) as may be necessary to prevent the avoidance of any employee benefit requirement listed in subsection (m)(4) or (n)(3) or any requirement under section 457 through the use of—
Qualified domestic relations order defined
For purposes of this subsection and section 401(a)(13)—
The term “qualified domestic relations order” means a domestic relations order—
The term “domestic relations order” means any judgment, decree, or order (including approval of a property settlement agreement) which—
Order must clearly specify certain facts
A domestic relations order meets the requirements of this paragraph only if such order clearly specifies—
Order may not alter amount, form, etc., of benefits
A domestic relations order meets the requirements of this paragraph only if such order—
Exception for certain payments made after earliest retirement age
A domestic relations order shall not be treated as failing to meet the requirements of subparagraph (A) of paragraph (3) solely because such order requires that payment of benefits be made to an alternate payee—
For purposes of this paragraph, the term “earliest retirement age” means the earlier of—
Treatment of former spouse as surviving spouse for purposes of determining survivor benefits
To the extent provided in any qualified domestic relations order—
Plan procedures with respect to orders
Notice and determination by administrator
In the case of any domestic relations order received by a plan—
Plan to establish reasonable procedures
Procedures for period during which determination is being made
Payment to alternate payee if order determined to be qualified domestic relations order
Payment to plan participant in certain cases
If within the 18-month period described in subparagraph (E)—
Subsequent determination or order to be applied prospectively only
Determination of 18-month period
Alternate payee defined
Subsection not to apply to plans to which section 401(a)(13) does not apply
Waiver of certain distribution requirements
Application of rules to certain other plans
Tax treatment of payments from a section 457 plan
Consultation with the Secretary
The term “highly compensated employee” means any employee who—
For purposes of subsection (r) and for purposes of determining the number of employees in the top-paid group, the following employees shall be excluded—
A former employee shall be treated as a highly compensated employee if—
Special rule for nonresident aliens
Certain employees not considered highly compensated and excluded employees under pre-ERISA rules for church plans
Special rules for separate line of business
Line of business must have 50 employees, etc.
A line of business shall not be treated as separate under paragraph (1) unless—
The requirements of subparagraph (C) of paragraph (2) shall not apply to any line of business if the highly compensated employee percentage with respect to such line of business is—
Determination may be based on preceding year
The requirements of subparagraph (A) shall be treated as met with respect to any line of business if such requirements were met with respect to such line of business for the preceding year and if—
Highly compensated employee percentage defined
Allocation of benefits to line of business
Headquarters personnel, etc.
The Secretary shall prescribe rules providing for—
Separate operating units
For purposes of any applicable provision—
Employer may elect not to treat certain deferrals as compensation
Alternative determination of compensation
Application of controlled group rules to certain employee benefits
Special rules relating to veterans’ reemployment rights under USERRA and to differential wage payments to members on active duty
Treatment of certain contributions made pursuant to veterans’ reemployment rights
If any contribution is made by an employer or an employee under an individual account plan with respect to an employee, or by an employee to a defined benefit plan that provides for employee contributions, and such contribution is required by reason of such employee’s rights under chapter 43 of title 38, United States Code, resulting from qualified military service, then—
Reemployment rights under USERRA with respect to elective deferrals
For purposes of this subchapter and section 457, if an employee is entitled to the benefits of chapter 43 of title 38, United States Code, with respect to any plan which provides for elective deferrals, the employer sponsoring the plan shall be treated as meeting the requirements of such chapter 43 with respect to such elective deferrals only if such employer—
Amount of makeup required
Certain retroactive adjustments not required
For purposes of this subchapter and subchapter E, no provision of chapter 43 of title 38, United States Code, shall be construed as requiring—
Loan repayment suspensions permitted
For purposes of this subsection, the term “individual account plan” means any defined contribution plan (including any tax-sheltered annuity plan under section 403(b), any simplified employee pension under section 408(k), any qualified salary reduction arrangement under section 408(p), and any eligible deferred compensation plan (as defined in section 457(b))).
For purposes of sections 403(b)(3), 415(c)(3), and 457(e)(5), an employee who is in qualified military service shall be treated as receiving compensation from the employer during such period of qualified military service equal to—
USERRA requirements for qualified retirement plans
For benefit accrual purposes, an employer sponsoring a retirement plan may treat an individual who dies or becomes disabled (as defined under the terms of the plan) while performing qualified military service with respect to the employer maintaining the plan as if the individual has resumed employment in accordance with the individual’s reemployment rights under chapter 43 of title 38, United States Code, on the day preceding death or disability (as the case may be) and terminated employment on the actual date of death or disability. In the case of any such treatm
Plans not subject to title 38
Notwithstanding subparagraph (A)(i), for purposes of section 401(k)(2)(B)(i)(I), 403(b)(7)(A)(ii), 403(b)(11)(A), or 457(d)(1)(A)(ii),2
an individual shall be treated as having been severed from employment during any period the individual is performing service in the uniformed services described in section 3401(h)(2)(A).
Limitation on amount of additional deferrals
A plan shall not permit additional elective deferrals under paragraph (1) for any year in an amount greater than the lesser of—
Application of nondiscrimination rules
For purposes of this subsection, the term “eligible participant” means a participant in a plan—
Applicable employer plan
The term “applicable employer plan” means—
Exception for section 457 plans
Special rules for certain withdrawals from eligible automatic contribution arrangements
If an eligible automatic contribution arrangement allows an employee to elect to make permissible withdrawals—
Permissible withdrawal
The term “permissible withdrawal” means any withdrawal from an eligible automatic contribution arrangement meeting the requirements of this paragraph which—
For purposes of this subsection, the term “eligible automatic contribution arrangement” means an arrangement under an applicable employer plan—
The administrator of a plan containing an arrangement described in paragraph (3) shall, within a reasonable period before each plan year, give to each employee to whom an arrangement described in paragraph (3) applies for such plan year notice of the employee’s rights and obligations under the arrangement which—
Time and form of notice
A notice shall not be treated as meeting the requirements of subparagraph (A) with respect to an employee unless—
For purposes of this subsection, the term “applicable employer plan” means—
Special rules for eligible combined defined benefit plans and qualified cash or deferred arrangements
The term “eligible combined plan” means a plan—
The vesting requirements of this subparagraph are met if—
Uniform provision of contributions and benefits
Requirements must be met without taking into account social security and similar contributions and benefits or other plans
Nondiscrimination requirements for qualified cash or deferred arrangement
Satisfaction of top-heavy rules
A qualified cash or deferred arrangement shall be treated as an automatic contribution arrangement if the arrangement—
Treatment of separate plans
Applicable defined contribution plan
Qualified cash or deferred arrangement
that, as of June 25, 2010, was maintained by more than one employer and all of the employers were organizations described in section 501(c)(3);
that, as of June 25, 2010, was maintained by an employer—
described in section 501(c)(3),
whose primary exempt purpose is to provide services with respect to children; or
that, as of January 1, 2000, was maintained by an employer—
who has been in existence since at least 1938,
who conducts medical research directly or indirectly through grant making, and
whose primary exempt purpose is to provide services with respect to mothers and children.
Certain plan transfers and mergers
Under rules prescribed by the Secretary, except as provided in paragraph (2), no amount shall be includible in gross income by reason of—
a transfer of all or a portion of the accrued benefit of a participant or beneficiary, whether or not vested, from a church plan that is a plan described in section 401(a) or an annuity contract described in section 403(b) to an annuity contract described in section 403(b), if such plan and annuity contract are both maintained by the same church or convention or association of churches,
a transfer of all or a portion of the accrued benefit of a participant or beneficiary, whether or not vested, from an annuity contract described in section 403(b) to a church plan that is a plan described in section 401(a), if such plan and annuity contract are both maintained by the same church or convention or association of churches, or
a merger of a church plan that is a plan described in section 401(a), or an annuity contract described in section 403(b), with an annuity contract described in section 403(b), if such plan and annuity contract are both maintained by the same church or convention or association of churches.
Paragraph (1) shall not apply to a transfer or merger unless the participant’s or beneficiary’s total accrued benefit immediately after the transfer or merger is equal to or greater than the participant’s or beneficiary’s total accrued benefit immediately before the transfer or merger, and such to
Church or convention or association of churches
The term “church or convention or association of churches” includes an organization described in subparagraph (A) or (B)(ii) of subsection (e)(3).
The term “annuity contract” includes a custodial account described in section 403(b)(7) and a retirement income account described in section 403(b)(9).
in the case of a defined benefit plan, the employee’s accrued benefit determined under the plan, and
in the case of a plan other than a defined benefit plan, the balance of the employee’s account under the plan.
(Added Pub. L. 93–406, title II, § 1015, Sept. 2, 1974, 88 Stat. 925; amended Pub. L. 94–455, title XIX, §§ 1901(a)(64), 1906(b)(13)(A), Oct. 4, 1976, 90 Stat. 1775, 1834; Pub. L. 95–600, title I, § 152(d), Nov. 6, 1978, 92 Stat. 2799; Pub. L. 96–364, title II, §§ 207, 208(a), title IV, § 407(b), Sept. 26, 1980, 94 Stat. 1288, 1289, 1305; Pub. L. 96–605, title II, § 201(a), Dec. 28, 1980, 94 Stat. 3526; Pub. L. 96–613, § 5(a), Dec. 28, 1980, 94 Stat. 3580; Pub. L. 97–248, title II, §§ 240(c), 246(a), 248(a), Sept. 3, 1982, 96 Stat. 520, 525, 526; Pub. L. 98–369, div. A, title IV, § 491(d)(26), (27), title V, § 526(a)(1), (b)(1), (d)(1), (2), title VII, § 713(i), July 18, 1984, 98 Stat. 850, 874, 875, 960; Pub. L. 98–397, title II, § 204(b), Aug. 23, 1984, 98 Stat. 1445; Pub. L. 99–514, title XI, §§ 1114(a), (b)(11), 1115(a), 1117(c), 1146(a), (b), 1151(e)(1), (i), title XIII, § 1301(j)(4), title XVIII, §§ 1852(f), 1898(c)(2)(A), (4)(A), (6)(A), (7)(A)(ii)–(vii), 1899A(12), Oct. 22, 1986, 100 Stat. 2448, 2451, 2452, 2462, 2491, 2506, 2507, 2657, 2868, 2951, 2953, 2954, 2958; Pub. L. 100–203, title IX, § 9305(c), Dec. 22, 1987, 101 Stat. 1330–352; Pub. L. 100–647, title I, §§ 1011(d)(8), (e)(4), (h)(5), (i)(1)–(4)(A), (j)(1), (2), 1011A(b)(3), 1011B(a)(16), (17), (19), (20), 1018(t)(8)(E)–(G), title II, § 2005(c)(1), (2), title III, §§ 3011(b)(4), (5), 3021(b)(1), (2)(A), title VI, § 6067(a), Nov. 10, 1988, 102 Stat. 3460, 3461, 3465, 3467, 3468, 3473, 3485, 3589, 3611, 3612, 3625, 3631, 3632, 3703; Pub. L. 101–140, title II, §§ 203(a)(6), 204(b)(2), Nov. 8, 1989, 103 Stat. 831, 833; Pub. L. 101–239, title VII, §§ 7811(m)(5), 7813(b), 7841(a)(2), Dec. 19, 1989, 103 Stat. 2412, 2413, 2427; Pub. L. 101–508, title XI, § 11703(b)(1), Nov. 5, 1990, 104 Stat. 1388–517; Pub. L. 102–318, title V, § 521(b)(20)–(22), July 3, 1992, 106 Stat. 311; Pub. L. 104–188, title I, §§ 1421(b)(9)(C), 1431(a), (b)(1), (c)(1)(A), (D), (E), 1434(b), 1454(a), 1461(a), 1462(a), 1704(n)(1), Aug. 20, 1996, 110 Stat. 1798, 1802, 1803, 1807, 1817, 1822, 1824, 1883; Pub. L. 105–34, title XV, § 1522(a), title XVI, § 1601(d)(6)(A), (7), (h)(2)(D)(i), (ii), Aug. 5, 1997, 111 Stat. 1070, 1089, 1090, 1092; Pub. L. 105–206, title VI, § 6018(c), July 22, 1998, 112 Stat. 822; Pub. L. 106–554, § 1(a)(7) [title III, § 314(e)(2)], Dec. 21, 2000, 114 Stat. 2763, 2763A–643; Pub. L. 107–16, title VI, §§ 631(a), 635(a)–(c), June 7, 2001, 115 Stat. 111, 117; Pub. L. 107–147, title IV, § 411(o)(3)–(8), Mar. 9, 2002, 116 Stat. 48, 49; Pub. L. 108–311, title IV, § 408(a)(15), Oct. 4, 2004, 118 Stat. 1192; Pub. L. 109–280, title I, § 114(c), title IX, §§ 902(d)(1), 903(a), 906(a)(1), (b)(1)(C), title XI, § 1106(b), Aug. 17, 2006, 120 Stat. 853, 1036, 1040, 1051, 1052, 1062; Pub. L. 110–28, title VI, § 6611(a)(2), (b)(2), May 25, 2007, 121 Stat. 180, 181; Pub. L. 110–245, title I, §§ 104(b), 105(b)(1), June 17, 2008, 122 Stat. 1626, 1628; Pub. L. 110–289, div. A, title VI, § 1604(b)(4), July 30, 2008, 122 Stat. 2829; Pub. L. 110–458, title I, §§ 101(d)(2)(E), 109(b)(4)–(c)(1), Dec. 23, 2008, 122 Stat. 5099, 5111; Pub. L. 113–97, title II, §§ 201, 203(a), Apr. 7, 2014, 128 Stat. 1121, 1138; Pub. L. 113–235, div. P, § 3(b), Dec. 16, 2014, 128 Stat. 2829; Pub. L. 113–295, div. A, title II, § 221(a)(19)(B)(i), (ii), (55), Dec. 19, 2014, 128 Stat. 4039, 4045; Pub. L. 114–113, div. Q, title III, § 336(a)(1), (d)(1), Dec. 18, 2015, 129 Stat. 3109, 3112; Pub. L. 115–141, div. U, title IV, § 401(a)(87)–(91), Mar. 23, 2018, 132 Stat. 1188; Pub. L. 116–136, div. A, title III, § 3609(b), Mar. 27, 2020, 134 Stat. 413.)
cite as: 26 USC 414