Source: http://taxtv.com/code/00149-USCODE-2011-title26-subtitleA-chap1-subchapB-partIII-sec120/
Timestamp: 2017-10-24 04:16:45
Document Index: 554592671

Matched Legal Cases: ['§120', '§120', '§120', '§2134', '§802', '§108', '§1', '§1114', '§1011', '§4002', '§203', '§7102', '§11404', '§104', '§207', '§203', '§11', '§203', '§11', '§11', '§1114', '§11', '§1114', '§1162', '§703', '§802', '§2']

IRC §120. Amounts received under qualified group legal services plans - TaxTV.com
IRC §120. Amounts received under qualified group legal services plans
View related content: IRC §120
In the case of a plan to which contributions are made by more than one employer, in determining whether the plan is for the exclusive benefit of an employer’s employees or their spouses or dependents, the employees of any employer who maintains the plan shall be considered to be the employees of each employer who maintains the plan.
(Added Pub. L. 94–455, title XXI, §2134(a), Oct. 4, 1976, 90 Stat. 1926; amended Pub. L. 97–34, title VIII, §802(a), Aug. 13, 1981, 95 Stat. 349; Pub. L. 97–448, title I, §108(a), Jan. 12, 1983, 96 Stat. 2391; Pub. L. 98–612, §1(a), (b)(3)(A), Oct. 31, 1984, 98 Stat. 3180, 3181; Pub. L. 99– 4, title XI, §§1114(b)(3), 11 (c)(3), (g)(1), 1162(b), Oct. 22, 1986, 100 Stat. 2450, 2503, 2506, 2 0; Pub. L. 100–647, title I, §1011B(a)(31)(B), title IV, §4002(a), (b)(1), Nov. 10, 1988, 102 Stat. 3488, 3643; Pub. L. 101–140, title II, §203(a)(1), (2), Nov. 8, 1989, 103 Stat. 830; Pub. L. 101–239, title VII, §7102(a)(1), Dec. 19, 1989, 103 Stat. 2305; Pub. L. 101–508, title XI, §11404(a), Nov. 5, 1990, 104 Stat. 1388–473; Pub. L. 102–227, title I, §104(a)(1), Dec. 11, 1991, 105 Stat. 1687; Pub. L. 108–311, title II, §207(10), Oct. 4, 2004, 118 Stat. 1177.)
1989—Subsec. (b). Pub. L. 101–140, §203(a)(1), amended subsec. (b) to read as if amendments by Pub. L. 99– 4, §11 (c)(3), had not been enacted, see 1986 Amendment note below.
Pub. L. 101–140, §203(a)(1), amended par. (2) to read as if amendments by Pub. L. 99– 4, §11 (g)(1), had not been enacted, see 1986 Amendment note below.
1986—Subsec. (b). Pub. L. 99– 4, §11 (c)(3), amended subsec. (b) generally. Prior to amendment, subsec. (b) read as follows: “For purposes of this section, a qualified group legal services plan is a separate written plan of an employer for the exclusive benefit of his employees or their spouses or dependents to provide such employees, spouses, or dependents with specified benefits consisting of personal legal services through prepayment of, or provision in advance for, legal fees in whole or in part by the employer, if the plan meets the requirements of subsection (c).”
Subsec. (c)(1). Pub. L. 99– 4, §1114(b)(3)(A), substituted “highly compensated employees (within the meaning of section 414(q))” for “officers, shareholders, self-employed individuals, or highly compensated”.
Subsec. (c)(2). Pub. L. 99– 4, §11 (g)(1), substituted “For purposes of this paragraph, there may be excluded from consideration employees who may be excluded from consideration under section 89(h).” for “For purposes of this paragraph, there shall be excluded from consideration employees not included in the plan who are included in a unit of employees covered by an agreement which the Secretary of Labor finds to be a collective bargaining agreement between employee representatives and one or more employers, if there is evidence that group legal services plan benefits were the subject of good faith bargaining between such employee representatives and such employer or employers.”
Subsec. (d)(1). Pub. L. 99– 4, §1114(b)(3)(B), struck out reference to self-employed individuals in heading, and substituted “The” for “The term ‘self-employed individual’ means, and the” in text.
Subsec. (e). Pub. L. 99– 4, §1162(b), substituted “December 31, 1987” for “December 31, 1985”.
Amendment by section 1114(b)(3) of Pub. L. 99– 4 applicable to years beginning after Dec. 31, 1987, see section 1114(c)(2) of Pub. L. 99– 4, set out as a note under section 414 of this title.
Amendment by section 11 (c)(3), (g)(1) of Pub. L. 99– 4 applicable, with certain qualifications and exceptions, to years beginning after Dec. 31, 1988, see section 11 (k) of Pub. L. 99– 4, as amended, set out as a note under section 79 of this title.
Section 1162(c) of Pub. L. 99– 4 provided that:
Section 2134(e) of Pub. L. 94–455, as amended by Pub. L. 95–600, title VII, §703(b)(1), Nov. 6, 1978, 92 Stat. 2939; Pub. L. 97–34, title VIII, §802(b), Aug. 13, 1981, 95 Stat. 349; Pub. L. 99– 4, §2, Oct. 22, 1986, 100 Stat. 2095, provided that: