Source: https://irc.bloombergtax.com/public/uscode/doc/irc/section_414
Timestamp: 2019-09-22 13:58:46
Document Index: 322495783

Matched Legal Cases: ['§ 414', '§ 414', '§ 414', '§ 414', '§ 414', '§ 414', '§ 414', '§ 414', '§ 414', '§ 414', '§ 414', '§ 414', '§ 414', '§ 414', '§ 414', '§ 414', '§ 414', '§ 414', '§ 414', '§ 414', '§ 414', '§ 414', '§ 414', '§ 414', '§ 414', '§ 414', '§ 414', '§ 414', '§ 414', '§ 414', '§ 414', '§ 414', '§ 414', '§ 414', '§ 414', '§ 414', '§ 414', '§ 414', '§ 414', '§ 414', '§ 414', '§ 414', '§ 414', '§ 414', '§ 414', '§ 414', '§ 414', '§ 414', '§ 414', '§ 414', '§ 414', '§ 414', '§ 414', '§ 414', '§ 414', '§ 414', '§ 414', '§ 414', '§ 414', '§ 414', '§ 414', '§ 414', '§ 414', '§ 414', '§ 414', '§ 414', '§ 414', '§ 414', '§ 414', '§ 414', '§ 414', '§ 414', '§ 414', '§ 414', '§ 414', '§ 414', '§ 414', '§ 414', '§ 414', '§ 414', '§ 414', '§ 414', '§ 414', '§ 414', '§ 414', '§ 414', '§ 414', '§ 414', '§ 414', '§ 414', '§ 414', '§ 414', '§ 414', '§ 414', '§ 414', '§ 414', '§ 414', '§ 414', '§ 414', '§ 414', '§ 414', '§ 414', '§ 414', '§ 414', '§ 414', '§ 414', '§ 414', '§ 414', '§ 414', '§ 414', '§ 414', '§ 414', '§ 414', '§ 414', '§ 414', '§ 414', '§ 414', '§ 414', '§ 414', '§ 414', '§ 414', '§ 414', '§ 414', '§ 414', '§ 414', '§ 414', '§ 414', '§ 414', '§ 414', '§ 414', '§ 414', '§ 414', '§ 414', '§ 414', '§ 414', '§ 414', '§ 414', '§ 414', '§ 414', '§ 414', '§ 414', '§ 414', '§ 414', '§ 414', '§ 414', '§ 414', '§ 414', '§ 414', '§ 414', '§ 414', '§ 414', '§ 414', '§ 414', '§ 414', '§ 414', '§ 414', '§ 414', '§ 414', '§ 414', '§ 414', '§ 414', '§ 414', '§ 414', '§ 414', '§ 414', '§ 414', '§ 414', '§ 414', '§ 414', '§ 414', '§ 414', '§ 414', '§ 414', '§ 414', '§ 414', '§ 414', '§ 414', '§ 414', '§ 414', '§ 414', '§ 414', '§ 414', '§ 414', '§ 414', '§ 414', '§ 414', '§ 414', '§ 414', '§ 414', '§ 414', '§ 414', '§ 414', '§ 414', '§ 414', '§ 414', '§ 414', '§ 414', '§ 414', '§ 414', '§ 414', '§ 414', '§ 414', '§ 414', '§ 414', '§ 414', '§ 414', '§ 414', '§ 414', '§ 414', '§ 414', '§ 414', '§ 414', '§ 414', '§ 414', '§ 414', '§ 414', '§ 414', '§ 414', '§ 414', '§ 414', '§ 414', '§ 414', '§ 414', '§ 414', '§ 414', '§ 414', '§ 414', '§ 414', '§ 414', '§ 414', '§ 414', '§ 414', '§ 414', '§ 414', '§ 414', '§ 414', '§ 414', '§ 414', '§ 414', '§ 414', '§ 414', '§ 414', '§ 414', '§ 414', '§ 414', '§ 414', '§ 414', '§ 414', '§ 414', '§ 414', '§ 414', '§ 414', '§ 414', '§ 414', '§ 414', '§ 414', '§ 414', '§ 414', '§ 414', '§ 414', '§ 414', '§ 414', '§ 414', '§ 414', '§ 414', '§ 414', '§ 414', '§ 414', '§ 414', '§ 414', '§ 414', '§ 414', '§ 414', '§ 414', '§ 414', '§ 414', '§ 414', '§ 414', '§ 414', '§ 414', '§ 414', '§ 414', '§ 414', '§ 414', '§ 414', '§ 414', '§ 414', '§ 414', '§ 414', '§ 414', '§ 414', '§ 414', '§ 414', '§ 414', '§ 414', '§ 414', '§ 414', '§ 414', '§ 414', '§ 414', '§ 414', '§ 414', '§ 414', '§ 414', '§ 414', '§ 414', '§ 414', '§ 414', '§ 414', '§ 414', '§ 414', '§ 414', '§ 414', '§ 414', '§ 414', '§ 414', '§ 414', '§ 414', '§ 414', '§ 414', '§ 414', '§ 414', '§ 414', '§ 414', '§ 414', '§ 414', '§ 414', '§ 414', '§ 414', '§ 414', '§ 414', '§ 414', '§ 414', '§ 414', '§ 414', '§ 414', '§ 414', '§ 414', '§ 414', '§ 414', '§ 414', '§ 414', '§ 414', '§ 414', '§ 414', '§ 414', '§ 414', '§ 414', '§ 414', '§ 414', '§ 414', '§ 414', '§ 414', '§ 414', '§ 414', '§ 414', '§ 414', '§ 414', '§ 414', '§ 414', '§ 414', '§ 414', '§ 414', '§ 414', '§ 414', '§ 414', '§ 414', '§ 414', '§ 414', '§ 414', '§ 414', '§ 414', '§ 414', '§ 414', '§ 414', '§ 414', '§ 414', '§ 414', '§ 414', '§ 414', '§ 414', '§ 414', '§ 414', '§ 414', '§ 414', '§ 414', '§ 414', '§ 414', '§ 414', '§ 414', '§ 414', '§ 414', '§ 414', '§ 414', '§ 414', '§ 414', '§ 414', '§ 414', '§ 414', '§ 414', '§ 414', '§ 414', '§ 414', '§ 414', '§ 414', '§ 414', '§ 414', '§ 414', '§ 414', '§ 414', '§ 414', '§ 414', '§ 414', '§ 414', '§ 414', '§ 414', '§ 414', '§ 414', '§ 414', '§ 414', '§ 414', '§ 414', '§ 414', '§ 414', '§ 414', '§ 414', '§ 414', '§ 414', '§ 414', '§ 414', '§ 414', '§ 414', '§ 414', '§ 414', '§ 414', '§ 414', '§ 414', '§ 414', '§ 414', '§ 414', '§ 414', '§ 414', '§ 414', '§ 414', '§ 414', '§ 414', '§ 414', '§ 414', '§ 414', '§ 414', '§ 414', '§ 414', '§ 414', '§ 414', '§ 414', '§ 414', '§ 414', '§ 414', '§ 414', '§ 414', '§ 414', '§ 414', '§ 414', '§ 414']

Internal Revenue Code, § 414. Definitions And Special Rules
I.R.C. § 414(a) Service For Predecessor Employer —
I.R.C. § 414(a)(1) —
I.R.C. § 414(a)(2) —
I.R.C. § 414(b) Employees Of Controlled Group Of Corporations —
I.R.C. § 414(c) Employees Of Partnerships, Proprietorships, Etc., Which Are Under Common Control
I.R.C. § 414(c)(1) In General —
I.R.C. § 414(c)(2) Special Rules Relating To Church Plans
I.R.C. § 414(c)(2)(A) General Rule —
I.R.C. § 414(c)(2)(A)(i) —
I.R.C. § 414(c)(2)(A)(ii) —
I.R.C. § 414(c)(2)(B) Nonqualified Church-Controlled Organizations —
I.R.C. § 414(c)(2)(C) Permissive Aggregation Among Church-Related Organizations —
I.R.C. § 414(c)(2)(D) Permissive Disaggregation Of Church-Related Organizations —
I.R.C. § 414(d) Governmental Plan —
For purposes of this part, the term “governmental plan" means a plan established and maintained for its employees by the Government of the United States, by the government of any State or political subdivision thereof, or by any agency or instrumentality of any of the foregoing. The term “governmental plan” also includes any plan to which the Railroad Retirement Act of 1935 or 1937 applies and which is financed by contributions required under that Act and any plan of an international organization which is exempt from taxation by reason of the International Organizations Immunities Act (59 Stat. 669). The term “governmental plan” includes a plan which is established and maintained by an Indian tribal government (as defined in section 7701(a)(40)), a subdivision of an Indian tribal government (determined in accordance with section 7871(d)), or an agency or instrumentality of either, and all of the participants of which are employees of such entity substantially all of whose services as such an employee are in the performance of essential governmental functions but not in the performance of commercial activities (whether or not an essential government function).
I.R.C. § 414(e) Church Plan
I.R.C. § 414(e)(1) In General —
For purposes of this part, the term “church plan” means a plan established and maintained (to the extent required in paragraph (2)(B)) for its employees (or their beneficiaries) by a church or by a convention or association of churches which is exempt from tax under section 501.
I.R.C. § 414(e)(2) Certain Plans Excluded —
I.R.C. § 414(e)(2)(A) —
I.R.C. § 414(e)(2)(B) —
I.R.C. § 414(e)(3) Definitions And Other Provisions —
I.R.C. § 414(e)(3)(A) Treatment As Church Plan —
I.R.C. § 414(e)(3)(B) Employee Defined —
I.R.C. § 414(e)(3)(B)(i) —
I.R.C. § 414(e)(3)(B)(ii) —
I.R.C. § 414(e)(3)(B)(iii) —
I.R.C. § 414(e)(3)(C) Church Treated As Employer —
I.R.C. § 414(e)(3)(D) Association With Church —
I.R.C. § 414(e)(3)(E) Special Rule In Case Of Separation From Plan —
I.R.C. § 414(e)(3)(E)(i) —
retains the employee's accrued benefit or account for the payment of benefits to the employee or his beneficiaries pursuant to the terms of the plan; or
I.R.C. § 414(e)(3)(E)(ii) —
receives contributions on the employee's behalf after the employee's separation from such service, but only for a period of 5 years after such separation, unless the employee is disabled (within the meaning of the disability provisions of the church plan or, if there are no such provisions in the church plan, within the meaning of section 72(m)(7)) at the time of such separation from service.
I.R.C. § 414(e)(4) Correction Of Failure To Meet Church Plan Requirements
I.R.C. § 414(e)(4)(A) In General —
I.R.C. § 414(e)(4)(B) Failure To Correct —
I.R.C. § 414(e)(4)(C) Correction Period Defined —
I.R.C. § 414(e)(4)(C)(i) —
the period, ending 270 days after the date of mailing by the Secretary of a notice of default with respect to the plan's failure to meet one or more of the requirements of this subsection;
I.R.C. § 414(e)(4)(C)(ii) —
I.R.C. § 414(e)(4)(C)(iii) —
any additional period which the Secretary determines is reasonable or necessary for the correction of the default, whichever has the latest ending date.
I.R.C. § 414(e)(5) Special Rules For Chaplains And Self-Employed Ministers
I.R.C. § 414(e)(5)(A) Certain Ministers May Participate —
I.R.C. § 414(e)(5)(A)(i) In General —
I.R.C. § 414(e)(5)(A)(i)(I) —
I.R.C. § 414(e)(5)(A)(i)(II) —
I.R.C. § 414(e)(5)(A)(ii) Treatment As Employer And Employee —
I.R.C. § 414(e)(5)(B) Special Rules For Applying Section 403(b) To Self-Employed Ministers —
I.R.C. § 414(e)(5)(B)(i) —
the minister's includible compensation under section 403(b)(3) shall be determined by reference to the minister's earned income (within the meaning of section 401(c)(2)) from such ministry rather than the amount of compensation which is received from an employer, and
I.R.C. § 414(e)(5)(B)(ii) —
I.R.C. § 414(e)(5)(C) Effect On Non-Denominational Plans —
I.R.C. § 414(e)(5)(D) Compensation Taken Into Account Only Once —
I.R.C. § 414(e)(5)(E) Exclusion —
I.R.C. § 414(f) Multiemployer Plan
I.R.C. § 414(f)(1) Definition —
I.R.C. § 414(f)(1)(A) —
I.R.C. § 414(f)(1)(B) —
I.R.C. § 414(f)(1)(C) —
I.R.C. § 414(f)(2) Cases Of Common Control —
I.R.C. § 414(f)(3) Continuation Of Status After Termination —
I.R.C. § 414(f)(4) Transitional Rule —
I.R.C. § 414(f)(5) Special Election —
I.R.C. § 414(f)(5)(A) —
I.R.C. § 414(f)(5)(B) —
I.R.C. § 414(f)(6) Election With Regard To Multiemployer Status
I.R.C. § 414(f)(6)(A) —
I.R.C. § 414(f)(6)(A)(i) —
I.R.C. § 414(f)(6)(A)(ii) —
I.R.C. § 414(f)(6)(A)(ii)(I) —
I.R.C. § 414(f)(6)(A)(ii)(II) —
substantially all of the plan's employer contributions for each of those plan years were made or required to be made by organizations that were exempt from tax under section 501, and
I.R.C. § 414(f)(6)(A)(ii)(III) —
I.R.C. § 414(f)(6)(B) —
An election under this paragraph shall be effective for all purposes under this Act and under the Employee Retirement Income Security Act of 1974, starting with any plan year beginning on or after January 1, 1999, and ending before January 1, 2008, as designated by the plan in the election made under subparagraph (A)(ii).
I.R.C. § 414(f)(6)(C) —
I.R.C. § 414(f)(6)(D) —
I.R.C. § 414(f)(6)(E) —
I.R.C. § 414(f)(6)(F) Maintenance Under Collective Bargaining Agreement —
I.R.C. § 414(g) Plan Administrator —
For purposes of this part, the term “plan administrator" means—
I.R.C. § 414(g)(1) —
I.R.C. § 414(g)(2) —
I.R.C. § 414(g)(2)(A) —
I.R.C. § 414(g)(2)(B) —
I.R.C. § 414(g)(2)(C) —
I.R.C. § 414(h) Tax Treatment Of Certain Contributions
I.R.C. § 414(h)(1) In General —
I.R.C. § 414(h)(1)(A) —
to an employees' trust described in section 401(a), or
I.R.C. § 414(h)(1)(B) —
I.R.C. § 414(h)(2) Designation By Units Of Government —
I.R.C. § 414(i) Defined Contribution Plan —
For purposes of this part, the term “defined contribution plan” means a plan which provides for an individual account for each participant and for benefits based solely on the amount contributed to the participant's account, and any income, expenses, gains and losses, and any forfeitures of accounts of other participants which may be allocated to such participant's account.
I.R.C. § 414(j) Defined Benefit Plan —
I.R.C. § 414(k) Certain Plans —
I.R.C. § 414(k)(1) —
I.R.C. § 414(k)(2) —
I.R.C. § 414(k)(3) —
I.R.C. § 414(l) Merger And Consolidations Of Plans Or Transfers Of Plan Assets
I.R.C. § 414(l)(1) In General —
I.R.C. § 414(l)(2) Allocation Of Assets In Plan Spin-Offs, Etc.
I.R.C. § 414(l)(2)(A) In General —
I.R.C. § 414(l)(2)(A)(i) —
I.R.C. § 414(l)(2)(A)(ii) —
any plan spun off from such plan, shall not constitute a qualified trust under this section unless the applicable percentage of excess assets are allocated to each of such plans.
I.R.C. § 414(l)(2)(B) Applicable Percentage —
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—
I.R.C. § 414(l)(2)(B)(i) —
I.R.C. § 414(l)(2)(B)(i)(I) —
I.R.C. § 414(l)(2)(B)(i)(II) —
I.R.C. § 414(l)(2)(B)(ii) —
I.R.C. § 414(l)(2)(C) Excess Assets —
For purposes of subparagraph (A), the term “excess assets" means an amount equal to the excess (if any) of—
I.R.C. § 414(l)(2)(C)(i) —
I.R.C. § 414(l)(2)(C)(ii) —
I.R.C. § 414(l)(2)(D) Certain Spun-Off Plans Not Taken Into Account
I.R.C. § 414(l)(2)(D)(i) In General —
I.R.C. § 414(l)(2)(D)(ii) Plans Transferred Out Of Controlled Groups —
I.R.C. § 414(l)(2)(D)(iii) Plans Transferred Out Of Multiple Employer Plans —
I.R.C. § 414(l)(2)(D)(iv) Terminated Plans —
I.R.C. § 414(l)(2)(D)(v) Controlled Group —
I.R.C. § 414(l)(2)(E) Paragraph Not To Apply To Multiemployer Plans —
I.R.C. § 414(l)(2)(F) Application To Similar Transaction —
I.R.C. § 414(l)(2)(G) Special Rules For Bridge Depository Institutions —
I.R.C. § 414(l)(2)(G)(i) —
I.R.C. § 414(l)(2)(G)(i)(I) —
I.R.C. § 414(l)(2)(G)(i)(II) —
I.R.C. § 414(l)(2)(G)(i)(III) —
I.R.C. § 414(l)(2)(G)(ii) —
I.R.C. § 414(l)(2)(G)(ii)(I) —
I.R.C. § 414(l)(2)(G)(ii)(II) —
I.R.C. § 414(m) Employees Of An Affiliated Service Group
I.R.C. § 414(m)(1) In General —
I.R.C. § 414(m)(2) Affiliated Service Group —
I.R.C. § 414(m)(2)(A) —
I.R.C. § 414(m)(2)(A)(i) —
I.R.C. § 414(m)(2)(A)(ii) —
I.R.C. § 414(m)(2)(B) —
I.R.C. § 414(m)(2)(B)(i) —
I.R.C. § 414(m)(2)(B)(ii) —
I.R.C. § 414(m)(3) Service Organizations —
I.R.C. § 414(m)(4) Employee Benefit Requirements —
I.R.C. § 414(m)(4)(A) —
I.R.C. § 414(m)(4)(B) —
I.R.C. § 414(m)(5) Certain Organizations Performing Management Functions —
I.R.C. § 414(m)(5)(A) —
I.R.C. § 414(m)(5)(B) —
For purposes of this paragraph, the term “related organizations" has the same meaning as the term “related persons” when used in section 144(a)(3).
I.R.C. § 414(m)(6) Other Definitions —
I.R.C. § 414(m)(6)(A) Organization Defined —
I.R.C. § 414(m)(6)(B) Ownership —
I.R.C. § 414(n) Employee Leasing
I.R.C. § 414(n)(1) In General —
I.R.C. § 414(n)(1)(A) —
I.R.C. § 414(n)(1)(B) —
I.R.C. § 414(n)(2) Leased Employee —
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—
I.R.C. § 414(n)(2)(A) —
I.R.C. § 414(n)(2)(B) —
I.R.C. § 414(n)(2)(C) —
I.R.C. § 414(n)(3) Requirements —
I.R.C. § 414(n)(3)(A) —
I.R.C. § 414(n)(3)(B) —
I.R.C. § 414(n)(3)(C) —
I.R.C. § 414(n)(4) Time When First Considered As Employee
I.R.C. § 414(n)(4)(A) In General —
I.R.C. § 414(n)(4)(B) Years Of Service —
I.R.C. § 414(n)(5) Safe Harbor
I.R.C. § 414(n)(5)(A) In General —
I.R.C. § 414(n)(5)(A)(i) —
I.R.C. § 414(n)(5)(A)(ii) —
leased employees (determined without regard to this paragraph) do not constitute more than 20 percent of the recipient's nonhighly compensated work force.
I.R.C. § 414(n)(5)(B) Plan Requirements —
I.R.C. § 414(n)(5)(B)(i) —
I.R.C. § 414(n)(5)(B)(ii) —
I.R.C. § 414(n)(5)(B)(iii) —
I.R.C. § 414(n)(5)(C) Definitions —
I.R.C. § 414(n)(5)(C)(i) Highly Compensated Employee —
I.R.C. § 414(n)(5)(C)(ii) Nonhighly Compensated Work Force —
I.R.C. § 414(n)(5)(C)(ii)(I) —
I.R.C. § 414(n)(5)(C)(ii)(II) —
I.R.C. § 414(n)(5)(C)(iii) Compensation —
I.R.C. § 414(n)(5)(C)(iii)(I) —
I.R.C. § 414(n)(5)(C)(iii)(II) —
I.R.C. § 414(n)(5)(C)(iii)(III) —
I.R.C. § 414(n)(6) Other Rules —
I.R.C. § 414(n)(6)(A) Related Persons —
I.R.C. § 414(n)(6)(B) Employees Of Entities Under Common Control —
I.R.C. § 414(o) Regulations —
I.R.C. § 414(o)(1) —
I.R.C. § 414(o)(2) —
I.R.C. § 414(o)(3) —
I.R.C. § 414(p) Qualified Domestic Relations Order Defined —
I.R.C. § 414(p)(1) In General
I.R.C. § 414(p)(1)(A) Qualified Domestic Relations Order —
I.R.C. § 414(p)(1)(A)(i) —
which creates or recognizes the existence of an alternate payee's right to, or assigns to an alternate payee the right to, receive all or a portion of the benefits payable with respect to a participant under a plan, and
I.R.C. § 414(p)(1)(A)(ii) —
I.R.C. § 414(p)(1)(B) Domestic Relations Order —
I.R.C. § 414(p)(1)(B)(i) —
I.R.C. § 414(p)(1)(B)(ii) —
I.R.C. § 414(p)(2) Order Must Clearly Specify Certain Facts —
I.R.C. § 414(p)(2)(A) —
I.R.C. § 414(p)(2)(B) —
the amount or percentage of the participant's benefits to be paid by the plan to each such alternate payee, or the manner in which such amount or percentage is to be determined,
I.R.C. § 414(p)(2)(C) —
I.R.C. § 414(p)(2)(D) —
I.R.C. § 414(p)(3) Order May Not Alter Amount, Form, Etc., Of Benefits —
I.R.C. § 414(p)(3)(A) —
I.R.C. § 414(p)(3)(B) —
I.R.C. § 414(p)(3)(C) —
I.R.C. § 414(p)(4) Exception For Certain Payments Made After Earliest Retirement Age
I.R.C. § 414(p)(4)(A) In General —
I.R.C. § 414(p)(4)(A)(i) —
I.R.C. § 414(p)(4)(A)(ii) —
I.R.C. § 414(p)(4)(A)(iii) —
I.R.C. § 414(p)(4)(B) Earliest Retirement Age —
I.R.C. § 414(p)(4)(B)(i) —
I.R.C. § 414(p)(4)(B)(ii) —
I.R.C. § 414(p)(4)(B)(ii)(I) —
I.R.C. § 414(p)(4)(B)(ii)(II) —
I.R.C. § 414(p)(5) Treatment Of Former Spouse As Surviving Spouse For Purposes Of Determining Survivor Benefits —
I.R.C. § 414(p)(5)(A) —
I.R.C. § 414(p)(5)(B) —
I.R.C. § 414(p)(6) Plan Procedures With Respect To Orders
I.R.C. § 414(p)(6)(A) Notice And Determination By Administrator —
I.R.C. § 414(p)(6)(A)(i) —
the plan administrator shall promptly notify the participant and each alternate payee of the receipt of such order and the plan's procedures for determining the qualified status of domestic relations orders, and
I.R.C. § 414(p)(6)(A)(ii) —
I.R.C. § 414(p)(6)(B) Plan To Establish Reasonable Procedures —
I.R.C. § 414(p)(7) Procedures For Period During Which Determination Is Being Made
I.R.C. § 414(p)(7)(A) In General —
I.R.C. § 414(p)(7)(B) Payment To Alternate Payee If Order Determined To Be Qualified Domestic Relations Order —
I.R.C. § 414(p)(7)(C) Payment To Plan Participant In Certain Cases —
I.R.C. § 414(p)(7)(C)(i) —
I.R.C. § 414(p)(7)(C)(ii) —
the issue as to whether such order is a qualified domestic relations order is not resolved, then the plan administrator shall pay the segregated amounts (including any interest thereon) to the person or persons who would have been entitled to such amounts if there had been no order.
I.R.C. § 414(p)(7)(D) Subsequent Determination Or Order To Be Applied Prospectively Only —
I.R.C. § 414(p)(7)(E) Determination Of 18-Month Period —
I.R.C. § 414(p)(8) Alternate Payee Defined —
I.R.C. § 414(p)(9) Subsection Not To Apply To Plans To Which Section 401(a)(13) Does Not Apply —
I.R.C. § 414(p)(10) Waiver Of Certain Distribution Requirements —
I.R.C. § 414(p)(11) Application Of Rules To Certain Other Plans —
I.R.C. § 414(p)(12) Tax Treatment Of Payments From A Section 457 Plan —
I.R.C. § 414(p)(13) Consultation With The Secretary —
I.R.C. § 414(q) Highly Compensated Employee
I.R.C. § 414(q)(1) In General —
I.R.C. § 414(q)(1)(A) —
I.R.C. § 414(q)(1)(B) —
I.R.C. § 414(q)(1)(B)(i) —
I.R.C. § 414(q)(1)(B)(ii) —
I.R.C. § 414(q)(2) 5-Percent Owner —
I.R.C. § 414(q)(3) Top-Paid Group —
I.R.C. § 414(q)(4) Compensation —
I.R.C. § 414(q)(5) Excluded Employees —
I.R.C. § 414(q)(5)(A) —
I.R.C. § 414(q)(5)(B) —
I.R.C. § 414(q)(5)(C) —
I.R.C. § 414(q)(5)(D) —
I.R.C. § 414(q)(5)(E) —
I.R.C. § 414(q)(6) Former Employees —
I.R.C. § 414(q)(6)(A) —
I.R.C. § 414(q)(6)(B) —
I.R.C. § 414(q)(7) Coordination With Other Provisions —
I.R.C. § 414(q)(8) Special Rule For Nonresident Aliens —
I.R.C. § 414(q)(9) Certain Employees Not Considered Highly Compensated And Excluded Employees Under Pre-ERISA Rules For Church Plans —
I.R.C. § 414(r) Special Rules For Separate Line Of Business
I.R.C. § 414(r)(1) In General —
I.R.C. § 414(r)(2) Line Of Business Must Have 50 Employees, Etc. —
I.R.C. § 414(r)(2)(A) —
I.R.C. § 414(r)(2)(B) —
I.R.C. § 414(r)(2)(C) —
I.R.C. § 414(r)(3) Safe Harbor Rule
I.R.C. § 414(r)(3)(A) In General —
I.R.C. § 414(r)(3)(A)(i) —
I.R.C. § 414(r)(3)(A)(ii) —
I.R.C. § 414(r)(3)(B) Determination May Be Based On Preceding Year —
I.R.C. § 414(r)(3)(B)(i) —
I.R.C. § 414(r)(3)(B)(ii) —
I.R.C. § 414(r)(4) Highly Compensated Employee Percentage Defined —
I.R.C. § 414(r)(5) Allocation Of Benefits To Line Of Business —
I.R.C. § 414(r)(6) Headquarters Personnel, Etc. —
I.R.C. § 414(r)(6)(A) —
I.R.C. § 414(r)(6)(B) —
I.R.C. § 414(r)(7) Separate Operating Units —
I.R.C. § 414(r)(8) Affiliated Service Groups —
I.R.C. § 414(s) Compensation —
I.R.C. § 414(s)(1) In General —
Except as provided in this subsection, the term “compensation" has the meaning given such term by section 415(c)(3).
I.R.C. § 414(s)(2) Employer May Elect Not To Treat Certain Deferrals As Compensation —
I.R.C. § 414(s)(3) Alternative Determination Of Compensation —
I.R.C. § 414(s)(4) Applicable Provision —
I.R.C. § 414(t) Application Of Controlled Group Rules To Certain Employee Benefits
I.R.C. § 414(t)(1) In General —
I.R.C. § 414(t)(2) Applicable Section —
I.R.C. § 414(u) Special Rules Relating To Veterans' Reemployment Rights Under USERRA And To Differential Wage Payments To Members On Active Duty
I.R.C. § 414(u)(1) 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—
I.R.C. § 414(u)(1)(A) —
I.R.C. § 414(u)(1)(B) —
I.R.C. § 414(u)(1)(C) —
I.R.C. § 414(u)(2) Reemployment Rights Under USERRA With Respect To Elective Deferrals
I.R.C. § 414(u)(2)(A) In General —
I.R.C. § 414(u)(2)(A)(i) —
permits such employee to make additional elective deferrals under such plan (in the amount determined under subparagraph (B) or such lesser amount as is elected by the employee) during the period which begins on the date of the reemployment of such employee with such employer and has the same length as the lesser of--
I.R.C. § 414(u)(2)(A)(i)(I) —
I.R.C. § 414(u)(2)(A)(i)(II) —
I.R.C. § 414(u)(2)(A)(ii) —
I.R.C. § 414(u)(2)(B) Amount Of Makeup Required —
I.R.C. § 414(u)(2)(C) Elective Deferral —
I.R.C. § 414(u)(2)(D) After-Tax Employee Contributions —
I.R.C. § 414(u)(3) Certain Retroactive Adjustments Not Required —
I.R.C. § 414(u)(3)(A) —
I.R.C. § 414(u)(3)(B) —
I.R.C. § 414(u)(4) Loan Repayment Suspensions Permitted —
I.R.C. § 414(u)(5) Qualified Military Service —
I.R.C. § 414(u)(6) Individual Account Plan —
I.R.C. § 414(u)(7) Compensation —
I.R.C. § 414(u)(7)(A) —
I.R.C. § 414(u)(7)(B) —
if the compensation the employee would have received during such period was not reasonably certain, the employee's average compensation from the employer during the 12-month period immediately preceding the qualified military service (or, if shorter, the period of employment immediately preceding the qualified military service).
I.R.C. § 414(u)(8) USERRA Requirements For Qualified Retirement Plans —
I.R.C. § 414(u)(8)(A) —
An individual reemployed under such chapter is treated with respect to such plan as not having incurred a break in service with the employer maintaining the plan by reason of such individual's period of qualified military service.
I.R.C. § 414(u)(8)(B) —
Each period of qualified military service served by an individual is, upon reemployment under such chapter, deemed with respect to such plan to constitute service with the employer maintaining the plan for the purpose of determining the nonforfeitability of the individual's accrued benefits under such plan and for the purpose of determining the accrual of benefits under such plan.
I.R.C. § 414(u)(8)(C) —
I.R.C. § 414(u)(9) Treatment In The Case Of Death Or Disability Resulting From Active Military Service
I.R.C. § 414(u)(9)(A) In General —
I.R.C. § 414(u)(9)(B) Nondiscrimination Requirement —
I.R.C. § 414(u)(9)(C) Determination Of Benefits —
The amount of employee contributions and the amount of elective deferrals of an individual treated as reemployed under subparagraph (A) for purposes of applying paragraph (8)(C) shall be determined on the basis of the individual's average actual employee contributions or elective deferrals for the lesser of—
I.R.C. § 414(u)(9)(C)(i) —
I.R.C. § 414(u)(9)(C)(ii) —
I.R.C. § 414(u)(10) Plans Not Subject To Title 38 —
I.R.C. § 414(u)(11) References —
I.R.C. § 414(u)(12) Treatment Of Differential Wage Payments
I.R.C. § 414(u)(12)(A) In General —
I.R.C. § 414(u)(12)(A)(i) —
I.R.C. § 414(u)(12)(A)(ii) —
I.R.C. § 414(u)(12)(A)(iii) —
I.R.C. § 414(u)(12)(B) Special Rule For Distributions
I.R.C. § 414(u)(12)(B)(i) In General —
I.R.C. § 414(u)(12)(B)(ii) Limitation —
I.R.C. § 414(u)(12)(C) Nondiscrimination Requirement —
I.R.C. § 414(u)(12)(D) Differential Wage Payment —
For purposes of this paragraph, the term ”differential wage payment” has the meaning given such term by section 3401(h)(2).
I.R.C. § 414(v) Catch-Up Contributions For Individuals Age 50 Or Over
I.R.C. § 414(v)(1) In General —
I.R.C. § 414(v)(2) Limitation On Amount Of Additional Deferrals
I.R.C. § 414(v)(2)(A) In General —
I.R.C. § 414(v)(2)(A)(i) —
I.R.C. § 414(v)(2)(A)(ii) —
I.R.C. § 414(v)(2)(A)(ii)(I) —
the participant's compensation (as defined in section 415(c)(3)) for the year, over
I.R.C. § 414(v)(2)(A)(ii)(II) —
I.R.C. § 414(v)(2)(B) Applicable Dollar Amount —
I.R.C. § 414(v)(2)(B)(i) —
I.R.C. § 414(v)(2)(B)(ii) —
I.R.C. § 414(v)(2)(C) Cost-Of-Living Adjustment —
I.R.C. § 414(v)(2)(D) Aggregation Of Plans —
I.R.C. § 414(v)(3) Treatment Of Contributions —
I.R.C. § 414(v)(3)(A) —
I.R.C. § 414(v)(3)(A)(i) —
I.R.C. § 414(v)(3)(A)(ii) —
I.R.C. § 414(v)(3)(B) —
I.R.C. § 414(v)(4) Application Of Nondiscrimination Rules
I.R.C. § 414(v)(4)(A) In General —
I.R.C. § 414(v)(4)(B) Aggregation —
I.R.C. § 414(v)(5) Eligible Participant —
I.R.C. § 414(v)(5)(A) —
I.R.C. § 414(v)(5)(B) —
I.R.C. § 414(v)(6) Other Definitions And Rules —
I.R.C. § 414(v)(6)(A) Applicable Employer Plan —
I.R.C. § 414(v)(6)(A)(i) —
an employees' trust described in section 401(a) which is exempt from tax under section 501(a),
I.R.C. § 414(v)(6)(A)(ii) —
a plan under which amounts are contributed by an individual's employer for an annuity contract described in section 403(b),
I.R.C. § 414(v)(6)(A)(iii) —
I.R.C. § 414(v)(6)(A)(iv) —
I.R.C. § 414(v)(6)(B) Elective Deferral —
I.R.C. § 414(v)(6)(C) Exception For Section 457 Plans —
I.R.C. § 414(w) Special Rules For Certain Withdrawals From Eligible Automatic Contribution Arrangements
I.R.C. § 414(w)(1) In General —
I.R.C. § 414(w)(1)(A) —
I.R.C. § 414(w)(1)(B) —
I.R.C. § 414(w)(1)(C) —
I.R.C. § 414(w)(2) Permissible Withdrawal —
I.R.C. § 414(w)(2)(A) In General —
The term “permissible withdrawal" means any withdrawal from an eligible automatic contribution arrangement meeting the requirements of this paragraph which—
I.R.C. § 414(w)(2)(A)(i) —
I.R.C. § 414(w)(2)(A)(ii) —
I.R.C. § 414(w)(2)(B) Time For Making Election —
I.R.C. § 414(w)(2)(C) Amount Of Distribution —
I.R.C. § 414(w)(3) Eligible Automatic Contribution Arrangement —
I.R.C. § 414(w)(3)(A) —
I.R.C. § 414(w)(3)(B) —
I.R.C. § 414(w)(3)(C) —
I.R.C. § 414(w)(4) Notice Requirements
I.R.C. § 414(w)(4)(A) In General —
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—
I.R.C. § 414(w)(4)(A)(i) —
I.R.C. § 414(w)(4)(A)(ii) —
I.R.C. § 414(w)(4)(B) Time And Form Of Notice —
I.R.C. § 414(w)(4)(B)(i) —
the notice includes an explanation of the employee's right under the arrangement to elect not to have elective contributions made on the employee's behalf (or to elect to have such contributions made at a different percentage),
I.R.C. § 414(w)(4)(B)(ii) —
I.R.C. § 414(w)(4)(B)(iii) —
I.R.C. § 414(w)(5) Applicable Employer Plan —
I.R.C. § 414(w)(5)(A) —
I.R.C. § 414(w)(5)(B) —
I.R.C. § 414(w)(5)(C) —
I.R.C. § 414(w)(5)(D) —
I.R.C. § 414(w)(5)(E) —
I.R.C. § 414(w)(6) Special Rule —
I.R.C. § 414(x) Special Rules For Eligible Combined Defined Benefit Plans And Qualified Cash Or Deferred Arrangements
I.R.C. § 414(x)(1) General Rule —
I.R.C. § 414(x)(2) Eligible Combined Plan —
I.R.C. § 414(x)(2)(A) In General —
The term “eligible combined plan" means a plan—
I.R.C. § 414(x)(2)(A)(i) —
I.R.C. § 414(x)(2)(A)(ii) —
I.R.C. § 414(x)(2)(A)(iii) —
I.R.C. § 414(x)(2)(A)(iv) —
For purposes of this subparagraph, the term “small employer” has the meaning given such term by section 4980D(d)(2), except that such section shall be applied by substituting “500" for “50” each place it appears.
I.R.C. § 414(x)(2)(B) Benefit Requirements
I.R.C. § 414(x)(2)(B)(i) In General —
I.R.C. § 414(x)(2)(B)(ii) Applicable Percentage —
I.R.C. § 414(x)(2)(B)(ii)(I) —
I.R.C. § 414(x)(2)(B)(ii)(II) —
I.R.C. § 414(x)(2)(B)(iii) Special Rule For Applicable Defined Benefit Plans —
If the participant's age
the year is--                 The percentage is--
30 or less                            2
Over 30 but less than 40              4
40 or over but less than 50           6
50 or over                            8.
I.R.C. § 414(x)(2)(B)(iv) Years Of Service —
I.R.C. § 414(x)(2)(C) Contribution Requirements
I.R.C. § 414(x)(2)(C)(i) In General —
I.R.C. § 414(x)(2)(C)(i)(I) —
I.R.C. § 414(x)(2)(C)(i)(II) —
I.R.C. § 414(x)(2)(C)(ii) Nonelective Contributions —
I.R.C. § 414(x)(2)(D) Vesting Requirements —
I.R.C. § 414(x)(2)(D)(i) —
in the case of a defined benefit plan forming part of an eligible combined plan an employee who has completed at least 3 years of service has a nonforfeitable right to 100 percent of the employee's accrued benefit under the plan derived from employer contributions, and
I.R.C. § 414(x)(2)(D)(ii) —
I.R.C. § 414(x)(2)(D)(ii)(I) —
I.R.C. § 414(x)(2)(D)(ii)(II) —
an employee who has completed at least 3 years of service has a nonforfeitable right to 100 percent of the employee's accrued benefit derived under the arrangement from nonelective contributions of the employer.
I.R.C. § 414(x)(2)(E) Uniform Provision Of Contributions And Benefits —
I.R.C. § 414(x)(2)(F) Requirements Must Be Met Without Taking Into Account Social Security And Similar Contributions And Benefits Or Other Plans
I.R.C. § 414(x)(2)(F)(i) In General —
I.R.C. § 414(x)(2)(F)(ii) Social Security And Similar Contributions —
I.R.C. § 414(x)(2)(F)(ii)(I) —
I.R.C. § 414(x)(2)(F)(ii)(II) —
I.R.C. § 414(x)(2)(F)(iii) Other Plans And Arrangements —
I.R.C. § 414(x)(3) Nondiscrimination Requirements For Qualified Cash Or Deferred Arrangement
I.R.C. § 414(x)(3)(A) In General —
I.R.C. § 414(x)(3)(B) Matching Contributions —
I.R.C. § 414(x)(4) Satisfaction Of Top-Heavy Rules —
I.R.C. § 414(x)(5) Automatic Contribution Arrangement —
I.R.C. § 414(x)(5)(A) In General —
I.R.C. § 414(x)(5)(A)(i) —
provides that each employee eligible to participate in the arrangement is treated as having elected to have the employer make elective contributions in an amount equal to 4 percent of the employee's compensation unless the employee specifically elects not to have such contributions made or to have such contributions made at a different rate, and
I.R.C. § 414(x)(5)(A)(ii) —
I.R.C. § 414(x)(5)(B) Notice Requirements —
I.R.C. § 414(x)(5)(B)(i) In General —
I.R.C. § 414(x)(5)(B)(ii) Reasonable Period To Make Election —
I.R.C. § 414(x)(5)(B)(ii)(I) —
receives a notice explaining the employee's right under the arrangement to elect not to have elective contributions made on the employee's behalf or to have the contributions made at a different rate, and
I.R.C. § 414(x)(5)(B)(ii)(II) —
I.R.C. § 414(x)(5)(B)(iii) Annual Notice Of Rights And Obligations —
I.R.C. § 414(x)(6) Coordination With Other Requirements
I.R.C. § 414(x)(6)(A) Treatment Of Separate Plans —
I.R.C. § 414(x)(6)(B) Reporting —
I.R.C. § 414(x)(7) Applicable Defined Contribution Plan —
I.R.C. § 414(x)(7)(A) In General —
I.R.C. § 414(x)(7)(B) Qualified Cash Or Deferred Arrangement —
I.R.C. § 414(y) Cooperative And Small Employer Charity Pension Plans
I.R.C. § 414(y)(1) In General —
I.R.C. § 414(y)(1)(A) —
I.R.C. § 414(y)(1)(A)(i) —
I.R.C. § 414(y)(1)(A)(ii) —
I.R.C. § 414(y)(1)(A)(iii) —
I.R.C. § 414(y)(1)(B) —
I.R.C. § 414(y)(1)(C) —
I.R.C. § 414(y)(1)(C)(i) —
I.R.C. § 414(y)(1)(C)(ii) —
I.R.C. § 414(y)(1)(C)(iii) —
I.R.C. § 414(y)(1)(C)(iv) —
I.R.C. § 414(y)(2) Aggregation —
I.R.C. § 414(y)(3) Election
I.R.C. § 414(y)(3)(A) In General —
I.R.C. § 414(y)(3)(B) Special Rule —
I.R.C. § 414(z) Certain Plan Transfers And Mergers
I.R.C. § 414(z)(1) In General —
I.R.C. § 414(z)(1)(A) —
I.R.C. § 414(z)(1)(B) —
I.R.C. § 414(z)(1)(C) —
I.R.C. § 414(z)(2) Limitation —
I.R.C. § 414(z)(3) Qualification —
I.R.C. § 414(z)(4) Definitions —
I.R.C. § 414(z)(4)(A) CHURCH OR CONVENTION OR ASSOCIATION OF CHURCHES —
I.R.C. § 414(z)(4)(B) ANNUITY CONTRACT —
I.R.C. § 414(z)(4)(C) ACCRUED BENEFIT —
I.R.C. § 414(z)(4)(C)(i) —
in the case of a defined benefit plan, the employee's accrued benefit determined under the plan, and
I.R.C. § 414(z)(4)(C)(ii) —
in the case of a plan other than a defined benefit plan, the balance of the employee's account under the plan.
(Added by Pub. L. 93-406, title II, Sec. 1015, Sept. 2, 1974, 88 Stat. 925, and amended by Pub. L. 94-455, title XIX, Sec. 1901(a)(64), 1906(b)(13)(A), Oct. 4, 1976, 90 Stat. 1775, 1834; Pub. L. 95-600, title I, Sec. 152(d), Nov. 6, 1978, 92 Stat. 2799; Pub. L. 96-364, title II, Sec. 207, 208(a), title IV, Sec. 407(b), Sept. 26, 1980, 94 Stat. 1288, 1289, 1305; Pub. L. 96-605, title II, Sec. 201(a), Dec. 28, 1980, 94 Stat. 3526; Pub. L. 96-613, Sec. 5(a), Dec. 28, 1980, 94 Stat. 3580; Pub. L. 97-248, title II, Sec. 240(c), 246(a), 248(a), Sept. 3, 1982, 96 Stat. 520, 525, 526; Pub. L. 98-369, div. A, title IV, Sec. 491(d)(26), (27), title V, Sec. 526(a)(1), (b)(1), (d)(1), (2), title VII, Sec. 713(i), July 18, 1984, 98 Stat. 850, 874, 875, 960; Pub. L. 98-397, title II, Sec. 204(b), Aug. 23, 1984, 98 Stat. 1445; Pub. L. 99-514, title XI, Sec. 1114(a), (b)(11), 1115(a), 1117(c), 1146(a), (b), 1151(e)(1), (i), title XIII, Sec. 1301(j)(4), title XVIII, Sec. 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, Sec. 9305(c), Dec. 22, 1987, 101 Stat. 1330-352; Pub. L. 100-647, title I, Sec. 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, Sec. 2005(c)(1), (2), title III, Sec. 3011(b)(4), (5), 3021(b)(1), (2)(A), title VI, Sec. 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, Sec. 203(a)(6), 204(b)(2), Nov. 8, 1989, 103 Stat. 831, 833; Pub. L. 101-239, title VII, Sec. 7811(m)(5), 7813(b), 7841(a)(2), Dec. 19, 1989, 103 Stat. 2412, 2413, 2427; Pub. L. 101-508, title XI, Sec. 11703(b)(1), Nov. 5, 1990, 104 Stat. 1388-517; Pub. L. 102-318, title V, Sec. 521(b), July 3, 1992, 106 Stat. 290; Pub. L. 104-188, title I, Aug. 20, 1996, 110 Stat. 1755; Pub. L. 105-34, title XV, XVI, Sec. 1522(a)(1), 1601(d)(6), (7), 1601(h)(2)(D), Aug. 5, 1997; Pub. L. 106-554, Sec. 314, Dec. 21, 2000, 114 Stat. 2673; Pub. L. 107-16, Sec. 631, 635, June 7, 2001, 115 Stat. 38; Pub. L. 107-147, title IV, Sec. 411(o), Mar. 9, 2002, 116 Stat. 21; Pub. L. 108-311, title IV, Sec. 408(a)(15), Oct. 4, 2004, 118 Stat. 1166; Pub. L. 109-280, title I, IX, XI, Sec. 114(c), 902(d)(1), 903(a), 906, 1106(b), Aug. 17, 2006, 120 Stat. 780; Pub. L. 110-28, title VI, Sec. 6611(a)(2), (b)(2), May 25, 2007, 121 Stat. 112; Pub. L. 110-245, Sec. 104, 105, June 17, 2008, 122 Stat. 1624; Pub. L. 110-289, Div. A, title VI, Sec. 1604(b)(4), July 30, 2008, 122 Stat. 2654; Pub. L. 110-458, title I, Sec. 101(d)(2), 109(b), 109(c)(1), Dec. 23, 2008, 122 Stat. 5092; Pub. L. 113-97, Sec. 201, 203, Apr. 7, 2014, 128 Stat. 1101; Pub. L. 113-235, Div. P, Sec. 3(b), Dec. 16, 2014; Pub. L. 113-295, Div. A, title II, Sec. 221(a)(19)(B), 221(a)(55), Dec. 19, 2014, 128 Stat. 4010; Pub. L. 114-113, Div. Q, title III, Sec. 336; Pub. L. 115-141, Div. U, title IV, Sec. 401(a)(87)-(91), Mar. 23, 2018, 132 Stat. 348.)
2018--Subsec. (l)(2)(G). Pub. L. 115-141, Div. U, Sec. 401(a)(87), amended subpar. (G) by substituting “DEPOSITORY INSTITUTIONS” for “BANKS” in the heading.
Subsec. (u)(6). Pub. L. 115-141, Div. U, Sec. 401(a)(88), amended par. (6) by substituting ‘‘section 457(b)))’’ for ‘‘section 457(b))’’.
Subsec. (x)(1). Pub. L. 115-141, Div. U, Sec. 401(a)(89), amended par. (1) by substituting “is” for “are”.
Subsec. (y)(1)(C)(i). Pub. L. 115-141, Div. U, Sec. 401(a)(90), amended clause (i) by striking ‘‘of such Code’’.
Subsec. (y)(2). Pub. L. 115-141, Div. U, Sec. 401(a)(91), amended par. (2) by substituting “subparagraphs” for “subparagraph”.
2015--Subsec. (c). Pub. L. 114-113, Div. Q, Sec. 336(a)(1), amended subsec. (c) by substituting ““(1) IN GENERAL.—Except as provided in paragraph (2), for purposes” for “For purposes” and by adding par. (2).
Subsec. (z). Pub. L. 114-113, Div. Q, Sec. 336(d)(1), added subsec. (z).
2014--Subsec. (n)(3)(C). Pub. L. 113-295, Div. A, Sec. 221(a)(19)(B)(i), amended subpar. (C) by striking “120,”.
Subsec. (t)(2). Pub. L. 113-295, Div. A, Sec. 221(a)(19)(B)(ii), amended par. (2) by striking “120,”.
Subsec. (v)(2)(B). Pub. L. 113-295, Div. A, Sec. 221(a)(55), amended clause (i) and (ii). Before amendment, clause (i) and (ii) read as follows:
“(i) In the case of an applicable employer plan other than a plan described in section 401(k)(11) or 408(p), the applicable dollar amount shall be determined in accordance with the following table:
For taxable years     The applicable
beginning in:         dollar amount is:
2002                    $1,000
2003                    $2,000
2004                    $3,000
2005                    $4,000
2006 and thereafter     $5,000.”
“(ii) In the case of an applicable employer plan described in section 401(k)(11) or 408(p), the applicable dollar amount shall be determined in accordance with the following table:
For taxable years    The applicable
beginning in:        dollar amount is:
2002                      $500
2003                    $1,000
2004                    $1,500
2005                    $2,000
2006 and thereafter     $2,500.”
Subsec. (y)(1). Pub. L. 113-235, Div. P, Sec. 3(b)(1), amended par. (1) by striking “or” at the end of subpar. (A), by substituting “; or” for the period at the end of subpar. (B), and by adding new subpar. (C).
Subsec. (y)(2). Pub. L. 113-235, Div. P, Sec. 3(b)(2), amended par. (2) by substituting “subparagraph (B) and (C) of paragraph (1)” for “paragraph (1)(B)”.
Subsec. (y). Pub. L. 113-97, Sec. 201, added subsec. (y).
Subsec. (y)(3). Pub. L. 113-97, Sec. 203(a), amended subsec. (y) by adding par. (3).
2008 - Subsec. (l)(2)(B)(i)(I). Pub. L. 110-458, Sec. 101(d)(2)(E), amended subclause (I). Before amendment, it read as follows:
“(I) the amount determined under section 431(c)(6)(A)(i) in the case of a multiemployer plan (and the sum of the funding shortfall and target normal cost determined under section 430 in the case of any other plan), over”.
Subsec. (w)(3)(B)-(D). Pub. L. 110-458, Sec. 109(b)(4), amended par. (3) by inserting “and” after the comma at the end of subpar. (B), by striking subpar. (C), and by redesignating subpar. (D) as (C). Before being struck, subpar. (C) read as follows:
“(C) under which, in the absence of an investment election by the participant, contributions described in subparagraph (B) are invested in accordance with regulations prescribed by the Secretary of Labor under section 404(c)(5) of the Employee Retirement Income Security Act of 1974, and”.
Subsec. (w)(5)(B)-(E). Pub. L. 110-458, Sec. 109(b)(5), amended par. (5) by striking “and” at the end of subpar. (B), by substituting a comma for the period at the end of subpar. (C), and by adding subpar. (D) and (E).
Subsec. (w)(6). Pub. L. 110-458, Sec. 109(b)(6), amended par. (6) by inserting “or for purposes of applying the limitation under section 402(g)(1)” before the period at the end.
Subsec. (x)(1). Pub. L. 110-458, Sec. 109(c)(1), amended par. (1) by adding the sentence at the end.
Subsec. (l)(2)(G). Pub. L. 110-289, Sec. 1604(b)(4), amended subpar. (G) by substituting “bridge depository institution” for “bridge bank”.
Subsec. (u). Pub. L.110-245, Sec. 105(b)(1)(B), amended the heading for subsec. (u) by inserting “And To Differential Wage Payments To Members On Active Duty” after “USERRA”.
Subsec. (u)(9)-(11). Pub. L. 110-245, Sec. 104(b), amended subsec. (u) by redesignating par. (9)-(10) as par. (10)-(11), respectively, and by adding new par. (9).
Subsec. (u)(12). Pub. L. 110-245, Sec. 105(b)(1), amended subsec. (u) by adding par. (12).
2007 - Subsec. (f)(6)(A)(ii)(I). Pub. L. 110-28, Sec. 6611(a)(2)(A), amended subclause (I) by substituting “for each of the 3 plan years immediately preceding the first plan year for which the election under this paragraph is effective with respect to the plan,” for “for each of the 3 plan years immediately before the date of enactment of the Pension Protection Act of 2006,”.
Subsec. (f)(6)(B). Pub. L. 110-28, Sec. 6611(a)(2)(B), amended subpar. (B) by substituting “starting with any plan year beginning on or after January 1, 1999, and ending before January 1, 2008, as designated by the plan in the election made under subparagraph (A)(ii)” for “starting with the first plan year ending after the date of the enactment of the Pension Protection Act of 2006”.
Subsec. (f)(6)(E). Pub. L. 110-28, Sec. 6611(b)(2), amended subpar. (E) by substituting “if it is a plan sponsored by an organization which is described in section 501(c)(5) and exempt from tax under section 501(a) and which was established in Chicago, Illinois, on August 12, 1881.” for “if it is a plan--
Subsec. (f)(6)(F). Pub. L. 110-28, Sec. 6611(a)(2)(C), added new subpar. (F).
2006 - Subsec. (d). Pub. L. 109-280, Sec. 906(a)(1), amended subsec. (d) by adding the sentence at the end.
Subsec. (f)(6). Pub. L. 109-280, Sec. 1106(b), added par. (6).
Subsec. (h)(2). Pub. L. 109-280, Sec. 906(b)(1)(C), amended par. (2) by inserting “or a governmental plan described in the last sentence of section 414(d) (relating to plans of Indian tribal governments)," after “foregoing,”.
Subsec. (l)(2)(B)(i)(I). Pub. L. 109-280, Sec. 114(c), amended subclause (I). Before amendment, it read as follows:
“(I) the amount determined under section 412(c)(7)(A)(i) with respect to the plan, over”.
Subsec. (w). Pub. L. 109-280, Sec. 902(d)(1), added subsec. (w).
Subsec. (x). Pub. L. 109-280, Sec. 903(a), added subsec. (x).
2004 - Subsec. (q)(7). Pub. L. 108-311, Sec. 408(a)(15), amended par. (7) by substituting “subsection” for “section”.
2002 - Subsec. (v)(2)(D). Pub. L. 107-147, Sec. 411(o)(3), added subpar. (D).
Subsec. (v)(3)(A)(i). Pub. L. 107-147, Sec. 411(o)(4), amended clause (i) by substituting “section 401(a)(30), 402(h), 402(b), 408, 415(c), and 457(b)(2) (determined without regard to section 457(b)(3))” for “section 402(g), 402(h), 403(b), 404(h), 408(k), 408(p), 415, or 457”.
Subsec. (v)(3)(B). Pub. L. 107-147, Sec. 411(o)(5), amended subpar.(B) by substituting “section 401(a)(4), 401(k)(3), 401(k)(11), 403(b)(12), 408(k), 410(b), or 416” for “section 401(a)(4), 401(a)(26), 401(k)(3), 401(k)(11), 401(k)(12), 403(b)(12), 408(k), 408(p), 408B, 410(b), or 416”.
Subsec. (v)(4)(B). Pub. L. 107-147, Sec. 411(o)(6), amended subpar. (B) by inserting “, except that a plan described in clause (i) of section 410(b)(6)(C) shall not be treated as a plan of the employer until the expiration of the transition period with respect to such plan (as determined under clause (ii) of such section).”
Subsec. (v)(5). Pub. L. 107-147, Sec. 411(o)(7)(A), amended par. (5) by striking “, with respect to any plan year,” after “means” in the matter preceding subpar. (A).
Subsec. (v)(5)(A). Pub. L. 107-147, Sec. 411(o)(7)(B), amended subpar. (A). Prior to amendment it read as follows:
“(A) who has attained the age of 50 before the close of the plan year, and”.
Subsec. (v)(5)(B). Pub. L. 107-147, Sec. 411(o)(7)(C), amended subpar. (B) by substituting “plan (or other applicable) year” for “plan year”.
Subsec. (v)(6)(C). Pub. L. 107-147, Sec. 411(o)(8), amended subpar. (C). Prior to amendment it read as follows:
“(C) EXCEPTION FOR SECTION 457 PLANS.--
“This subsection shall not apply to an applicable employer plan described in subparagraph (A)(iii) for any year to which section 457(b)(3) applies.”
2001 - Subsec. (p)(10). Pub. L. 107-16, Sec. 635(b), amended par. (10) by substituting “section 409(d), and section 457(d)” for “and section 409(d)”.
Subsec. (p)(11). Pub. L. 107-16, Sec. 635(a), amended par. (11) by substituting “certain other plans” for “governmental and church plans” in the heading and by inserting “or an eligible deferred compensation plan (within the meaning of section 457(b))” after “subsection (e))”.
Subsec. (12)-(13). Pub. L. 107-16, Sec. 635(c), redesignated par. (12) as par. (13) and added a new par. (12).
Subsec. (v). Pub. L. 107-16, Sec. 631(a), added subsec. (v).
2000 - Subsec. (s)(2). Pub. L. 106-554, Sec. 314(e)(2), amended par. (2) by substituting “section 125, 132(f)(4), 402(e)(3)" for “section 125, 402(e)(3)”.
1997 - Subsec. (e)(5)(A). Pub. L. 105-34, Sec. 1601(d)(6)(A), amended subpar. (A). Prior to amendment it read as follows:
“(A) Certain ministers may participate
An employee of a church or a convention or association of churches shall include a duly ordained, commissioned, or licensed minister of a church who, in connection with the exercise of his or her ministry--
(I) is a self-employed individual (within the meaning of section 401(c)(1)(B)), or
(II) is employed by an organization other than an organization described in section 501(c)(3).
(I) Self-employed
A minister described in clause (i)(I) shall be treated as his or her own employer which is an organization described in section 501(c)(3) and which is exempt from tax under section 501(a).
A minister described in clause (i)(II) shall be treated as employed by an organization described in section 501(c) (3) and exempt from tax under section 501(a).”
Subsec. (e)(5)(C). Pub. L. 105-34, Sec. 1522(a)(1), amended subpar. (C) by substituting “not otherwise participating” for “not eligible to participate”.
Subsec. (e)(5)(E). Pub. L. 105-34, Sec. 1522(a)(2), added subpar. (E).
Subsec. (n)(3)(C). Pub. L. 105-34, Sec. 1601(h)(2)(D)(i), amended subpar. (C) by inserting “137,” after “132,”.
Subsec. (q)(7). Pub. L. 105-34, Sec. 1601(d)(7), redesignated par. (7), added by Pub. L. 104-188, Sec. 1462, as par. (9).
Subsec. (t)(2). Pub. L. 105-34, Sec. 1601(h)(2)(D)(ii), amended par. (2) by inserting “137,” after “132,”.
1996 - Subsec. (b). Pub. L. 104-188, Sec. 1421(b)(9), inserted “408(p),” after “408(k),”.
Subsec. (c). Pub. L. 104-188, Sec. 1421(b)(9), inserted “408(p),” after “408(k),”.
Subsec. (e)(5). Pub. L. 104-188, Sec. 1461(a), added par. (5).
Subsec. (m)(4)(B). Pub. L. 104-188, Sec. 1421(b)(9), inserted “408(p),” after “408(k),”.
Subsec. (n)(2)(C). Pub. L. 104-188, Sec. 1454(a), amended subpar. (C). Before amendment, subpar. (C) read as follows:
“(C) such services are of a type historically performed, in the business field of the recipient, by employees.”
Subsec. (n)(3)(B). Pub. L. 104-188, Sec. 1421(b)(9), inserted “408(p),” after “408(k),”.
Subsec. (q)(1). Pub. L. 104-188, Sec. 1431(a), amended par. (1). Before amendment, par. (1) read as follows:
The term “highly compensated employee” means any employee who, during the year or the preceding year--
(A) was at any time a 5-percent owner,
(B) received compensation from the employer in excess of $75,000,
(C) received compensation from the employer in excess of $50,000 and was in the top-paid group of employees for such year, or
(D) was at any time an officer and received compensation greater than 50 percent of the amount in effect under section 415(b)(1)(A) for such year.
Subsec. (q)(2), (3), (4). Pub. L. 104-188, Sec. 1431(c), struck par. (2) and redesignated par. (3) as par. (2) and par. (4) as par. (3). Before amendment, par. (2) read as follows:
“(2) Special rule for current year
In the case of the year for which the relevant determination is being made, an employee not described in subparagraph (B), (C), or (D) of paragraph (1) for the preceding year (without regard to this paragraph) shall not be treated as described in subparagraph (B), (C), or (D) of paragraph (1) unless such employee is a member of the group consisting of the 100 employees paid the greatest compensation during the year for which such determination is being made.”
Subsec. (q)(4) (as redesignated). Pub. L. 104-188, Sec. 1434(b), amended par. (4). Before amendment, par. (4) read as follows:
“(4) Compensation
The term “compensation” means compensation within the meaning of section 415(c)(3).
(B) Certain provisions not taken into account
The determination under subparagraph (A) shall be made--
(i) without regard to sections 125, 402(e)(3), and 402(h)(1)(B), and
(ii) in the case of employer contributions made pursuant to a salary reduction agreement, without regard to section 403(b).”
Subsec. (q)(5). Pub. L. 104-188, Sec. 1431(c), struck par. (5). Before being struck, par. (5) read as follows:
“(5) Special rules for treatment of officers
(A) Not more than 50 officers taken into account
For purposes of paragraph (1)(D), no more than 50 employees (or, if lesser, the greater of 3 employees or 10 percent of the employees) shall be treated as officers.
(B) At least 1 officer taken into account
If for any year no officer of the employer is described in paragraph (1)(D), the highest paid officer of the employer for such year shall be treated as described in such paragraph.”
Subsec. (q)(5) (as redesignated). Pub. L. 104-188, Sec. 1431(c), as amended by Pub. L. 105-206, Sec. 1608(c), struck “under paragraph (4) or number of officers taken into account under paragraph (5)”.
Subsec. (q)(6). Pub. L. 104-188, Sec. 1431(b), repealed par. (6). Before repeal, par. (6) read as follows:
“(6) Treatment of certain family members
If any individual is a member of the family of a 5-percent owner or of a highly compensated employee in the group consisting of the 10 highly compensated employees paid the greatest compensation during the year, then--
(i) such individual shall not be considered a separate employee, and
(ii) any compensation paid to such individual (and any applicable contribution or benefit on behalf of such individual) shall be treated as if it were paid to (or on behalf of) the 5-percent owner or highly compensated employee.
For purposes of subparagraph (A), the term “family” means, with respect to any employee, such employee's spouse and lineal ascendants or descendants and the spouses of such lineal ascendants or descendants.
(C) Rules to apply to other provisions
Except as provided in regulations and in clause (ii), the rules of subparagraph (A) shall be applied in determining the compensation of (or any contributions or benefits on behalf of) any employee for purposes of any section with respect to which a highly compensated employee is defined by reference to this subsection.
(ii) Exception for determining integration levels
Clause (i) shall not apply in determining the portion of the compensation of a participant which is under the integration level for purposes of section 401(l).”
Subsec. (q)(7). Pub. L. 104-188, Sec. 1431(c), redesignated par. (7) as par. (4).
Subsec. (q)(7)[9]. Pub. L. 104-188, Sec. 1462(a), added par. (7)[9] to subsec. (q), as amended by sec. 1431(c)(1)(A).
Subsec. (q)(8). Pub. L. 104-188, Sec. 1431(c), redesignated par. (8) as par. (5).
Subsec. (q)(9). Pub. L. 104-188, Sec. 1431(c), redesignated par. (9) as par. (6).
Subsec. (q)(10). Pub. L. 104-188, Sec. 1431(c), redesignated par. (10) as par. (7).
Subsec. (q)(11). Pub. L. 104-188, Sec. 1431(c), redesignated par. (11) as par. (8).
Subsec. (q)(12). Pub. L. 104-188, Sec. 1431(c), struck par. (12). Before being struck, par. (12) read as follows:
(12) Simplified method for determining highly compensated employees
If an election by the employer under this paragraph applies to any year, in determining whether an employee is a highly compensated employee for such year--
(i) subparagraph (B) of paragraph (1) shall be applied by substituting “$50,000” for “$75,000”, and
(ii) subparagraph (C) of paragraph (1) shall not apply.
(B) Requirement for election
An election under this paragraph shall not apply to any year unless--
(i) at all times during such year, the employer maintained significant business activities (and employed employees) in at least 2 significantly separate geographic areas, and
(ii) the employer satisfies such other conditions as the Secretary may prescribe.”
Subsec. (r)(2)(A). Pub. L. 104-188, Sec. 1431(c), substituted “subsection (q)(5)” for “subsection (q)(8)”.
Subsec. (s)(2). Pub. L. 104-188, Sec. 1434(b), inserted “not” after “elect" in the text and heading.
Subsec. (u). Pub. L. 104-188, Sec. 1704(n)(1), added subsec. (u).
Pub. L. 104-188, Sec. 1431(c)(2), added the following sentence to the end of sec. 1114(c)(4) of Pub. L. 99-514 [set out below under Effective Date of 1986 Amendments]: ‘Any reference in this paragraph to section 414(q) shall be treated as a reference to such section as in effect on the day before the date of the enactment of the Small Business Job Protection Act of 1996.’
1992 - Subsec. (n)(5)(C)(iii)(I). Pub. L. 102-318, Section 521(b)(20) amended subclause (I) by striking “section 402(a)(8)” and inserting “section 402(e)(3)”.
Subsec. (s)(2). Pub. L. 102-318, Section 521(b)(22) amended paragraph (2) by striking “402(a)(8)” and inserting “402(e)(3)”.
1990 - Subsec. (n)(2)(B). Pub. L. 101-508 struck out ‘(6 months in the case of core health benefits)’ after ‘1 year’.
1989 - Subsec. (n)(3)(C). Pub. L. 101-239, Sec. 7813(b), amended directory language of Pub. L. 100-647, Sec. 3011(b)(4), see 1988 Amendment note below.
Pub. L. 101-140, Sec. 203(a)(6)(A), struck out ‘89,’ after ‘79,’.
Subsec. (p)(10). Pub. L. 101-239, Sec. 7811(m)(5), inserted ‘section’ before ‘403(b)’.
Subsec. (p)(11). Pub. L. 101-239, Sec. 7841(a)(2), added par. (11) and redesignated former par. (11) as (12).
Subsec. (r)(1). Pub. L. 101-140, Sec. 204(b)(2), substituted ‘sections 129(d)(8) and 410(b)’ for ‘section 410(b)’.
Pub. L. 101-140, Sec. 203(a)(6)(B), substituted ‘section 410(b)’ for ‘sections 89 and 410(b)’.
Subsec. (t)(2). Pub. L. 101-239, Sec. 7813(b), amended directory language of Pub. L. 100-647, Sec. 3011(b)(5), see 1988 Amendment note below.
Pub. L. 101-140, Sec. 203(a)(6)(C), struck out ‘89,’ after ‘79,’.
1988 - Subsec. (k)(2). Pub. L. 100-647, Sec. 1011A(b)(3), inserted ‘72(d) (relating to treatment of employee contributions as separate contract),’ after ‘purposes of sections’.
Subsec. (l). Pub. L. 100-647, Sec. 2005(c)(1), (2), substituted ‘Merger’ for ‘Mergers’ in heading, designated existing provision as par. (1), inserted par. (1) heading, and added par. (2).
Subsec. (l)(2)(G). Pub. L. 100-647, Sec. 6067(a), added subpar. (G).
Subsec. (m)(4)(A). Pub. L. 100-647, Sec. 1011(h)(5), substituted ‘(16), (17), and (26)’ for ‘and (16)’.
Subsec. (m)(4)(C), (D). Pub. L. 100-647, Sec. 1011B(a)(16), struck out subpars. (C) and (D) which read as follows:
‘(C) section 105(h), and
‘(D) section 125.’
Subsec. (n)(3)(A). Pub. L. 100-647, Sec. 1011(h)(5), substituted ‘(16), (17), and (26)’ for ‘and (16)’.
Subsec. (n)(3)(C). Pub. L. 100-647, Sec. 3011(b)(4), as amended by Pub. L. 101-239, Sec. 7813(b), struck out ‘162(i)(2), 162(k),’ after ‘132,’ and substituted ‘505, and 4980B’ for ‘and 505’.
Pub. L. 100-647, Sec. 1011B(a)(19), inserted ‘162(i)(2), 162(k),’ after ‘132,’.
Subsec. (o). Pub. L. 100-647, Sec. 1011(e)(4), inserted ‘or any requirement under section 457’ after ‘or (n)(3)’.
Subsec. (p)(4)(B). Pub. L. 100-647, Sec. 1018(t)(8)(E), substituted ‘means the earlier of’ for ‘means earlier of’ and struck out ‘in’ at beginning of cls. (i) and (ii).
Subsec. (p)(9). Pub. L. 100-647, Sec. 1018(t)(8)(G), inserted at end ‘For purposes of this title, except as provided in regulations, any distribution from an annuity contract under section 403(b) pursuant to a qualified domestic relations order shall be treated in the same manner as a distribution from a plan to which section 401(a)(13) applies.’
Subsec. (p)(10). Pub. L. 100-647, Sec. 1018(t)(8)(F), inserted ‘, 403(b),’ after ‘section 401’.
Subsec. (q)(1). Pub. L. 100-647, Sec. 1011(i)(1), inserted at end ‘The Secretary shall adjust the $75,000 and $50,000 amounts under this paragraph at the same time and in the same manner as under section 415(d).’
Subsec. (q)(1)(D). Pub. L. 100-647, Sec. 1011(d)(8), substituted ‘50’ for ‘150’ and ‘415(b)(1)(A)’ for ‘415(c)(1)(A)’.
Subsec. (q)(6)(C). Pub. L. 100-647, Sec. 1011(i)(2), added subpar. (C).
Subsec. (q)(8). Pub. L. 100-647, Sec. 1011(i)(4)(A), inserted ‘or the number of officers taken into account under paragraph (5)’ after ‘under paragraph (4)’.
Pub. L. 100-647, Sec. 1011(i)(3)(A)(ii), substituted ‘Except as provided by the Secretary, the employer’ for ‘The employer’ in last sentence.
Subsec. (q)(8)(F). Pub. L. 100-647, Sec. 1011(i)(3)(A)(i), struck out subpar. (F) which read as follows: ‘employees who are nonresident aliens and who receive no earned income (within the meaning of section 911(d)(2)) from the employer which constitutes income from sources within the United States (within the meaning of section 861(a)(3)).’
Subsec. (q)(11). Pub. L. 100-647, Sec. 1011(i)(3)(B), added par. (11).
Subsec. (q)(12). Pub. L. 100-647, Sec. 3021(b)(1), added par. (12).
Subsec. (r)(3). Pub. L. 100-647, Sec. 3021(b)(2)(A), amended par. (3) generally. Prior to amendment, par. (3) read as follows: ‘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 -
‘(A) not less than one-half, and
‘(B) not more than twice, the percentage which highly compensated employees are of all employees of the employer. An employer shall be treated as meeting the requirements of subparagraph (A) if at least 10 percent of all highly compensated employees of the employer perform services solely for such line of business.’
Subsec. (s). Pub. L. 100-647, Sec. 1011(j)(1), substituted ‘any applicable provision’ for ‘this part’ in introductory provisions.
Subsec. (s)(1). Pub. L. 100-647, Sec. 1011(j)(1), amended par. (1) generally. Prior to amendment, par. (1) read as follows: ‘The term ‘compensation’ means compensation for service performed for an employer which (taking into account the provisions of this chapter) is currently includible in gross income.'
Subsec. (s)(2) to (4). Pub. L. 100-647, Sec. 1011(j)(2), added par. (4), redesignated former pars. (3) and (4) as (2) and (3), respectively, and struck out former par. (2) which read as follows: ‘The Secretary shall prescribe regulations for the determination of the compensation of an employee who is a self-employed individual (within the meaning of section 401(c)(1)) which are based on the principles of paragraph (1).’
Subsec. (t)(1). Pub. L. 100-647, Sec. 1011B(a)(20), struck out ‘of section 414’ before ‘shall be treated’ and ‘shall apply with’.
Subsec. (t)(2). Pub. L. 100-647, Sec. 3011(b)(5), as amended by Pub. L. 101-239, Sec. 7813(b), struck out ‘162(i)(2), 162(k),’ after ‘132,’ and substituted ‘505, or 4980B’ for ‘or 505’.
Pub. L. 100-647, Sec. 1011B(a)(17), inserted ‘162(i)(2), 162(k),’ after ‘132,’.
1987 - Subsec. (b). Pub. L. 100-203 struck out ‘the minimum funding standard of section 412, the tax imposed by section 4971, and’ after ‘one such corporation,’.
1986 - Subsec. (k)(2). Pub. L. 99-514, Sec. 1117(c), inserted reference to section 401(m) (relating to nondiscrimination tests for matching requirements and employee contributions).
Subsec. (m)(2)(B)(ii). Pub. L. 99-514, Sec. 1114(b)(11), substituted ‘highly compensated employees (within the meaning of section 414(q))’ for ‘officers, highly compensated employees, or owners’.
Subsec. (m)(5). Pub. L. 99-514, Sec. 1301(j)(4), substituted ‘section 144(a)(3)’ for ‘section 103(b)(6)(C)’.
Subsec. (m)(7). Pub. L. 99-514, Sec. 1852(f), amended directory language of Pub. L. 98-369, Sec. 526(d)(2), to correct an error, and did not involve any change in text. See 1984 Amendment note below.
Subsec. (n)(1). Pub. L. 99-514, Sec. 1151(i)(1), substituted ‘requirements’ for ‘pension requirements’.
Pub. L. 99-514, Sec. 1146(b)(2), struck out ‘except to the extent otherwise provided in regulations,’ after ‘listed in paragraph (3),’.
Subsec. (n)(2)(B). Pub. L. 99-514, Sec. 1151(i)(2), inserted ‘(6 months in the case of core health benefits)’ after ‘1 year’.
Subsec. (n)(3). Pub. L. 99-514, Sec. 1151(i)(3), substituted ‘Requirements’ for ‘Pension requirements’ in heading, substituted ‘requirements’ for ‘pension requirements’ in text, and added subpar. (C).
Subsec. (n)(4). Pub. L. 99-514, Sec. 1146(a)(2), substituted ‘Time when first considered as employee’ for ‘Time when leased employee is first considered as employee’ in heading and amended text generally. Prior to amendment, text read as follows: ‘In the case of any leased employee, paragraph (1) shall apply only for purposes of determining whether the pension requirements listed in paragraph (3) are met for periods after the close of the 1-year period referred to in paragraph (2); except that years of service for the recipient shall be determined by taking into account the entire period for which the leased employee performed services for the recipient (or related persons).’
Subsec. (n)(5). Pub. L. 99-514, Sec. 1146(a)(1), amended par. (5) generally. Prior to amendment, par. (5) read as follows: ‘This subsection shall not apply to any leased employee if such employee is covered by a plan which is maintained by the leasing organization if, with respect to such employee, such plan -
‘(A) is a money purchase pension plan with a nonintegrated employer contribution rate of at least 7 1/2 percent, and
‘(B) provides for immediate participation and for full and immediate vesting.’
Subsec. (n)(6). Pub. L. 99-514, Sec. 1301(j)(4), substituted ‘section 144(a)(3)’ for ‘section 103(b)(6)(C)’ in subpar. (A).
Pub. L. 99-514, Sec. 1146(a)(3), substituted ‘Other rules’ for ‘Related persons’ in heading and amended text generally. Prior to amendment, text read as follows: ‘For purposes of this subsection, the term ‘related persons’ has the same meaning as when used in section 103(b)(6)(C).'
Subsec. (o). Pub. L. 99-514, Sec. 1146(b)(1), inserted provision relating to regulations to minimize recordkeeping requirements in case of employer which has no top-heavy plans and uses the services of persons other than employees for an insignificant percentage of the employer's total workload.
Subsec. (p)(1)(B)(i). Pub. L. 99-514, Sec. 1898(c)(7)(A)(ii), inserted ‘former spouse,’.
Subsec. (p)(3)(B). Pub. L. 99-514, Sec. 1899A(12), struck out the comma after ‘benefits’.
Subsec. (p)(4)(A). Pub. L. 99-514, Sec. 1898(c)(7)(A)(vi), substituted ‘A’ for ‘In the case of any payment before a participant has separated from service, a’ in introductory provisions and inserted ‘in the case of any payment before a participant has separated from service,’ in cl. (i).
Subsec. (p)(4)(B). Pub. L. 99-514, Sec. 1898(c)(7)(A)(vii), amended subpar. (B) generally. Prior to amendment, subpar. (B) read as follows: ‘For purposes of this paragraph, the term ‘earliest retirement age’ has the meaning given such term by section 417(f)(3), except that in the case of any defined contribution plan, the earliest retirement age shall be the date which is 10 years before the normal retirement age (within the meaning of section 411(a)(8)).'
Subsec. (p)(5). Pub. L. 99-514, Sec. 1898(c)(7)(A)(v), struck out last sentence which read as follows: ‘A plan shall not be treated as failing to meet the requirements of subsection (a) or (k) of section 401 which prohibit payment of benefits before termination of employment solely by reason of payments to an alternate payee pursuant to a qualified domestic relations order.’
Subsec. (p)(5)(A). Pub. L. 99-514, Sec. 1898(c)(6)(A), inserted ‘(and any spouse of the participant shall not be treated as a spouse of the participant for such purposes)’.
Subsec. (p)(5)(B). Pub. L. 99-514, Sec. 1898(c)(7)(A)(iv), substituted ‘the surviving former spouse’ for ‘the surviving spouse’.
Subsec. (p)(6)(A)(i). Pub. L. 99-514, Sec. 1898(c)(7)(A)(iii), substituted ‘each alternate payee’ for ‘any other alternate payee’.
Subsec. (p)(7)(A). Pub. L. 99-514, Sec. 1898(c)(2)(A)(i), substituted ‘shall separately account for the amounts (hereinafter in this paragraph referred to as the ‘segregated amounts’)' for ‘shall segregate in a separate account in the plan or in an escrow account the amounts’.
Subsec. (p)(7)(B). Pub. L. 99-514, Sec. 1898(c)(2)(A)(ii), substituted ‘the 18-month period described in subparagraph (E)’ for ‘18 months’ and ‘including any interest’ for ‘plus any interest’.
Subsec. (p)(7)(C). Pub. L. 99-514, Sec. 1898(c)(2)(A)(iii), substituted ‘the 18-month period described in subparagraph (E)’ for ‘18 months’ and ‘including any interest’ for ‘plus any interest’.
Subsec. (p)(7)(D). Pub. L. 99-514, Sec. 1898(c)(2)(A)(iv), inserted ‘described in subparagraph (E)’.
Subsec. (p)(7)(E). Pub. L. 99-514, Sec. 1898(c)(2)(A)(v), added subpar. (E).
Subsec. (p)(9). Pub. L. 99-514, Sec. 1898(c)(4)(A), added par. (9). Former par. (9) redesignated (11).
Subsec. (p)(10). Pub. L. 99-514, Sec. 1898(c)(7)(A)(v), added par. (10).
Subsec. (p)(11). Pub. L. 99-514, Sec. 1898(c)(4)(A), redesignated former par. (9) as (11).
Subsec. (q). Pub. L. 99-514, Sec. 1114(a), added subsec. (q).
Subsecs. (r), (s). Pub. L. 99-514, Sec. 1115(a), added subsecs. (r) and (s).
Subsec. (t). Pub. L. 99-514, Sec. 1151(e)(1), added subsec. (t).
1984 - Subsec. (h)(1)(B). Pub. L. 98-369, Sec. 491(d)(26), struck out ‘or 405(a)’ after ‘section 403(a)’.
Subsec. (l). Pub. L. 98-369, Sec. 491(d)(27), struck out ‘or 405’ after ‘section 403(a)’.
Subsec. (m)(6)(B). Pub. L. 98-369, Sec. 526(a)(1), substituted ‘section 318(a)’ for ‘section 267(c)’.
Subsec. (m)(7). Pub. L. 98-369, Sec. 526(d)(2), as amended by Pub. L. 99-514, Sec. 1852(f), struck out par. (7) relating to regulations. See subsec. (o) of this section.
Subsec. (n)(2). Pub. L. 98-369, Sec. 526(b)(1), 713(i), made identical amendments, substituting ‘any person who is not an employee of the recipient and’ for ‘any person’ in text preceding subpar. (A).
Subsec. (o). Pub. L. 98-369, Sec. 526(d)(1), added subsec. (o).
Subsec. (p). Pub. L. 98-397 added subsec. (p).
1982 - Subsecs. (b), (c). Pub. L. 97-248, Sec. 240(c)(1), inserted reference to section 416.
Subsec. (m)(4)(B). Pub. L. 97-248, Sec. 240(c)(2), inserted reference to section 416.
Subsec. (m)(5) to (7). Pub. L. 97-248, Sec. 246(a), added par. (5) and redesignated former pars. (5) and (6) as (6) and (7), respectively.
Subsec. (n). Pub. L. 97-248, Sec. 248(a), added subsec. (n).
1980 - Subsec. (e). Pub. L. 96-364, Sec. 407(b), substituted provisions defining ‘church plan’ with respect to general requirements, exclusion of certain plans, definitions and other provisions, and correction of failures to meet church plan requirements, for provisions defining ‘church plan’ with respect to general requirements, certain unrelated business or multiemployer plans, and special temporary rules for certain church agencies under church plan.
Subsec. (f). Pub. L. 96-364, Sec. 207, substituted provisions setting forth definition, cases of common control, continuation of status after termination, transitional rule, and special election with respect to a multiemployer plan, for provisions setting forth definition and special rules with respect to a multiemployer plan.
Subsec. (l). Pub. L. 96-364, Sec. 208(a), substituted provisions relating to applicability to multiemployer plans subject to title IV of the Employee Retirement Income Security Act of 1974 of provisions of preceding sentence, for provisions relating to applicability of paragraph to multiemployer plans to extent determined by Corporation.
Subsec. (m). Pub. L. 96-605 and Pub. L. 96-613 added an identical subsec. (m).
1978 - Subsecs. (b), (c). Pub. L. 95-600 inserted ‘408(k),’ after ‘sections 401,’ wherever appearing.
1976 - Subsecs. (a) to (c). Pub. L. 94-455, Sec. 1906(b)(13)(A), struck out ‘or his delegate’ after ‘Secretary’.
Subsec. (f). Pub. L. 94-455, Sec. 1901(a)(64)(A), substituted ‘Plan’ for ‘plan’ in heading.
Subsec. (g)(2)(C). Pub. L. 94-455, Sec. 1906(b)(13)(A), struck out ‘or his delegate’ after ‘Secretary’.
Subsec. (l). Pub. L. 94-455, Sec. 1901(a)(64)(B), substituted reference to Sept. 2, 1974, for reference to the date of enactment of the Employee Retirement Income Security Act of 1974.
Amendments by Pub. L. 115-141, Div. U, Sec. 401(a)(87)-(91), effective March 23, 2018.
Amendment by Pub. L. 114-113, Div. Q, Sec. 336(a)(1), effective for years beginning before, on, or after the date of the enactment of this Act. Sec. 336(a)(2) of Pub. L. 114-113, Div. Q, provided the following clarification:
“(2) CLARIFICATION RELATING TO APPLICATION OF ANTI-ABUSE RULE.—The rule of 26 CFR 1.414(c)–5(f) shall continue to apply to each paragraph of section 414(c) of the Internal Revenue Code of 1986, as amended by paragraph (1).”
Amendment by Pub. L. 114-113, Div. Q, Sec. 336(d)(1), effective for transfers or mergers occurring after the date of the enactment of this Act.
Amendments by Sec. 221(a) of Pub. L. 113-295, Div. A, effective on the date of the enactment of this Act [Enacted: Dec. 19, 2014].
Amendments by Sec. 3(b) of Pub. L. 113-235, Div. P, effective as if included in the amendments made by the Cooperative and Small Employer Charity Pension Flexibility Act (29 U.S.C. 401 note).
Amendment by Sec. 201(a) of Pub. L. 113-97 effective for years beginning after December 31, 2013.
Amendment by Sec. 203(a) of Pub. L. 113-97 effective as of the date of the enactment of this Act [Enacted: April 7, 2014].
Amendment by Sec. 101(d)(2) of Pub. L. 110-458 effective as if included in the provisions of the Pension Protection Act of 2006 [Pub. L. 109-280, Sec. 114] to which it relates.
Amendments by Sec. 109(b) of Pub. L. 110-458 effective as if included in the provisions of the Pension Protection Act of 2006 [Pub. L. 109-280, Sec. 902] to which it relates.
Amendments by Sec. 109(c) of Pub. L. 110-458 effective as if included in the provisions of the Pension Protection Act of 2006 [Pub. L. 109-280, Sec. 903] to which it relates.
Amendment by Sec. 1604(b)(4) of Pub. L. 110-289 effective on the date of the enactment of this Act [Enacted: July 30, 2008].
Amendments by Sec. 104(b) of Pub. L. 110-245 effective with respect to deaths and disabilities occurring on or after January 1, 2007. Sec. 104(d)(2) of Pub. L. 110-245 provided that:
Amendments by Sec. 105(b) of Pub. L. 110-245 effective for years beginning after December 31, 2008. Sec. 105(c) of Pub. L. 110-245 provided that:
“(c) Provisions Relating to Plan Amendments-
“(1) IN GENERAL- If this subsection applies to any plan or annuity contract amendment, such plan or contract shall be treated as being operated in accordance with the terms of the plan or contract during the period described in paragraph (2)(B)(i).
“(2) AMENDMENTS TO WHICH SECTION APPLIES-
“(A) IN GENERAL- This subsection shall apply to any amendment to any plan or annuity contract which is made—
“(i) pursuant to any amendment made by subsection (b)(1), and
“(ii) on or before the last day of the first plan year beginning on or after January 1, 2010. In the case of a governmental plan (as defined in section 414(d) of the Internal Revenue Code of 1986), this subparagraph shall be applied by substituting ‘2012’ for ‘2010’ in clause (ii).
“(B) CONDITIONS- This subsection shall not apply to any plan or annuity contract amendment unless—
Amendments by Sec. 6611 of Pub. L. 110-28 applicable as if included in section 1106 of the Pension Protection Act of 2006 (P.L. 109-280).
Amendment by Sec. 114(c) of Pub. L. 109-280 applicable for plan years beginning after 2007.
Amendment by Sec. 902 of Pub. L. 109-280 applicable for plan years beginning after 2007.
Amendment by Sec. 903 of Pub. L. 109-280 applicable for plan years beginning after 2009.
Amendment by Sec. 906 of Pub. L. 109-280 applicable for any year beginning on or after the date of the enactment of this Act [Enacted: Aug. 17, 2006].
Amendment by Sec. 1106 of Pub. L. 109-280 applicable on the date of the enactment [Enacted: Aug. 17, 2006].
Amendment by Sec. 408(a)(15) of Pub. L. 108-311 applicable on the date of the enactment of this Act [Enacted: Oct. 4, 2004].
Amendments by Sec. 411(o) of Pub. L. 107-147 applicable as if included in the provisions of the Economic Growth and Tax Relief Reconciliation Act of 2001 [Pub. L. 107-16, Sec. 631] to which they relate.
Amendments by Sec. 631(a) of Pub. L. 107-16 applicable to contributions in taxable years beginning after December 31, 2001.
Amendments by Sec. 635 of Pub. L. 107-16 applicable to transfers, distributions, and payments made after December 31, 2001.
“(ii) on or before the last day of the first plan year beginning on or after January 1, 2019, or such later date as the Secretary may prescribe.
“In the case of a governmental plan (as defined in section 414(d) of the Internal Revenue Code of 1986), clause (ii) shall be applied by substituting the date which is 2 years after the date otherwise applied under clause (ii).”
Sec. 336(c) of Pub. L. 114-113, Div. Q, provided that:
“(c) Automatic enrollment by church plans.—
“(1) IN GENERAL.—This subsection shall supersede any law of a State that relates to wage, salary, or payroll payment, collection, deduction, garnishment, assignment, or withholding which would directly or indirectly prohibit or restrict the inclusion in any church plan (as defined in section 414(e) of the Internal Revenue Code of 1986) of an automatic contribution arrangement.
“(2) DEFINITION OF AUTOMATIC CONTRIBUTION ARRANGEMENT.—For purposes of this subsection, the term “automatic contribution arrangement” means an arrangement—
“(A) IN GENERAL.—The plan sponsor of, or plan administrator or employer maintaining, an automatic contribution arrangement shall, within a reasonable period before the first day of each plan year, provide to each participant to whom the arrangement applies for such plan year notice of the participant's rights and obligations under the arrangement which—
“(B) ELECTION REQUIREMENTS.—A notice shall not be treated as meeting the requirements of subparagraph (A) with respect to a participant unless—
“(i) the notice includes an explanation of the participant's right under the arrangement not to have elective contributions made on the participant's behalf (or to elect to have such contributions made at a different percentage),
“(4) DEFAULT INVESTMENT.—If no affirmative investment election has been made with respect to any automatic contribution arrangement, contributions to such arrangement shall be invested in a default investment selected with the care, skill, prudence, and diligence that a prudent person selecting an investment option would use.
“(5) EFFECTIVE DATE.—This subsection shall take effect on the date of the enactment of this Act.”
Sec. 336(e) of Pub. L. 114-113, Div. Q, provided that:
“(e) Investments by church plans in collective trusts.—
“the assets of such plan, account, or organization (including any assets otherwise permitted to be commingled for investment purposes with the assets of such a plan, account, or organization) may be invested in a group trust otherwise described in Internal Revenue Service Revenue Ruling 81–100 (as modified by Internal Revenue Service Revenue Rulings 2004–67, 2011–1, and 2014–24), or any subsequent revenue ruling that supersedes or modifies such revenue ruling, without adversely affecting the tax status of the group trust, such plan, account, or organization, or any other plan or trust that invests in the group trust.
“(2) EFFECTIVE DATE.—This subsection shall apply to investments made after the date of the enactment of this Act.”
Amendment by Sec. 314(e)(2) of Pub. L. 106-554 applicable as if included in the provisions of the Taxpayer Relief Act of 1997 to which it relates [taxable years beginning after 1997].
Amendments by Sec. 1522(a) of Pub. L. 105-34 applicable to years beginning after December 31, 1997.
Amendments by Sec. 1601 of Pub. L. 105-34 effective as if included in the provisions of the Small Business Job Protection Act of 1996 to which they relate.
Amendments by section 1421(b) of Pub. L. 104-188 effective for taxable years beginning after December 31, 1996.
Amendments by section 1431(a) and (c) of Pub. L. 104-188 effective for years beginning after December 31, 1996, except that in determining whether an employee is a highly compensated employee for years beginning in 1997, such amendments shall be treated as having been in effect for years beginning in 1996.
Amendments by section 1431(b) of Pub. L. 104-188 effective for years beginning after December 31, 1996.
Amendment by section 1434(b) of Pub. L. 104-188 effective for years beginning after December 31, 1997.
Amendment by section 1454(a) of Pub. L. 104-188 effective for years beginning after December 31, 1996, but shall not apply to any relationship determined under an Internal Revenue Service ruling issued before the date of the enactment of this Act [Aug. 20, 1996] pursuant to section 414(n)(2)(C) of the Internal Revenue Code of 1986 (as in effect on the day before such date) not to involve a leased employee.
Amendments by section 1461(a) of Pub. L. 104-188 effective for years beginning after December 31, 1996.
Amendment by section 1462(a) of Pub. L. 104-188 effective for years beginning after December 31, 1996.
Amendment by section 1704(n)(1) of Pub. L. 104-188 effective as of December 12, 1994.
Amendment by section 521 of Pub. L. 102-318 applicable to distributions after December 31, 1992.
Section 11703(b)(2) of Pub. L. 101-508 provided that: ‘The amendment made by subsection (a) (probably means par. (1), which amended this section) shall take effect as if included in the amendments made by section 1151 of the Tax Reform Act of 1986 (Pub. L. 99-514).'
Amendment by sections 7811(m)(5) and 7813(b) of Pub. L. 101-239 effective, except as otherwise provided, as if included in the provision of the Technical and Miscellaneous Revenue Act of 1988, Pub. L. 100-647, to which such amendment relates, see section 7817 of Pub. L. 101-239, set out as a note under section 1 of this title.
Amendment by section 7841(a)(2) of Pub. L. 101-239 applicable to transfers after Dec. 19, 1989, in taxable years ending after such date, see section 7841(a)(3) of Pub. L. 101-239, set out as a note under section 408 of this title.
Amendment by section 203(a)(6) of Pub. L. 101-140 effective as if included in section 1151 of Pub. L. 99-514, see section 203(c) of Pub. L. 101-140, set out as a note under section 79 of this title.
Amendment by section 204(b)(2) of Pub. L. 101-140 applicable to years beginning after Dec. 31, 1988, see section 204(d)(1) of Pub. L. 101-140, set out as a note under section 129 of this title.
Amendment by sections 1011(d)(8), (e)(4), (h)(5), (i)(1)-(4)(A), (j)(1), (2), 1011A(b)(3), 1011B(a)(16), (17), (19), (20), and 1018(t)(8)(E)-(G) of Pub. L. 100-647 effective, except as otherwise provided, as if included in the provision of the Tax Reform Act of 1986, Pub. L. 99-514, to which such amendment relates, see section 1019(a) of Pub. L. 100-647, set out as a note under section 1 of this title.
Section 2005(c)(3) of Pub. L. 100-647 provided that:
‘(A) Except as provided in subparagraph (B), the amendments made by this subsection (amending this section) shall apply with respect to transactions occurring after July 26, 1988.
‘(B) The amendments made by this subsection shall not apply to any transaction occurring after July 26, 1988, if on or before such date the board of directors of the employer, approves such transaction or the employer took similar binding action.’
Amendment by section 3011(b)(4), (5) of Pub. L. 100-647 applicable to taxable years beginning after Dec. 31, 1988, but not applicable to any plan for any plan year to which section 162(k) of this title (as in effect on the day before Nov. 10, 1988) did not apply by reason of section 10001(e)(2) of Pub. L. 99-272, see section 3011(d) of Pub. L. 100-647, set out as a note under section 162 of this title.
Amendment by section 3021(b)(1), (2)(A) of Pub. L. 100-647 applicable to years beginning after Dec. 31, 1986, see section 3021(d)(2) of Pub. L. 100-647, set out as a note under section 129 of this title.
Section 6067(c) of Pub. L. 100-647, as amended by Pub. L. 101-239, title VII, Sec. 7816(k), Dec. 19, 1989, 103 Stat. 2421, provided that: ‘The amendment made by this section (amending this section) shall take effect as if included in the amendments made by section 2005(c) of this Act (amending this section).’
Amendment by Pub. L. 100-203 applicable with respect to plan years beginning after Dec. 31, 1987, see section 9305(d) of Pub. L. 100-203, set out as a note under section 412 of this title.
Section 1114(c) of Pub. L. 99-514 provided that:
‘(1) In general. - Except as provided in this subsection, the amendment made by this section (amending this section and sections 106, 274, 423, and 501 of this title) shall apply to years beginning after December 31, 1986.
‘(2) Conforming amendments to employee benefit provisions. - The amendments made by paragraphs (2), (3), (4), (5), and (16) of subsection (b) (amending sections 117, 120, 127, 129, 132, and 505 of this title) shall apply to years beginning after December 31, 1987.
‘(3) Conforming amendments to pension provisions. - The amendments made by paragraphs (7), (8), (9), (10), (11), (12), and (15) of subsection (b) (amending this section and sections 401, 404A, 406, 407, 411, 415, and 4975 of this title and section 1108 of Title 29, Labor) shall apply to years beginning after December 31, 1988.
‘(4) Special rule for determining highly compensated employees. - For purposes of sections 401(k) and 401(m) of the Internal Revenue Code of 1986, in the case of an employer incorporated on December 15, 1924, if more than 50 percent of its employees in the top-paid group (within the meaning of section 414(q)(4) of such Code) earn less than $25,000 (indexed at the same time and in the same manner as under section 415(d) of such Code), then the highly compensated employees shall include employees described in section 414(q)(1)(C) of such Code determined without regard to the level of compensation of such employees. Any reference in this paragraph to section 414(q) shall be treated as a reference to such section as in effect on the date before the date of the enactment of this Small Business Job Protection Act of 1996 [Aug. 20, 1996].'
Editor's Note: Sec. 1431 of Pub. L. 104-188 added the sentence at the end of sec. 1114(c)(4) of Pub. L. 99-514.
Section 1115(b) of Pub. L. 99-514 provided that: ‘The amendment made by subsection (a) (amending this section) shall apply to years beginning after December 31, 1986.’
Amendment by section 1117(c) of Pub. L. 99-514 applicable to plan years beginning after Dec. 31, 1986, with special provisions for plans maintained pursuant to collective bargaining agreements ratified before Mar. 1, 1986, and for annuity contracts under section 403(b) of this title, see section 1117(d) of Pub. L. 99-514, set out as a note under section 401 of this title.
Section 1146(c) of Pub. L. 99-514 provided that:
‘(1) In general. - Except as provided in this subsection, the amendments made by this section (amending this section) shall apply to taxable years beginning after December 31, 1983.
‘(2) Subsection (a)(1). - The amendment made by subsection (a)(1) shall apply to services performed after December 31, 1986.
‘(3) Recordkeeping requirements. - In the case of years beginning before the date of the enactment of this Act (Oct. 22, 1986), the last sentence of section 414(o) shall be applied without regard to the requirement that an insignificant percentage of the workload be performed by persons other than employees.’
Amendment by section 1151(e)(1), (i) of Pub. L. 99-514 applicable, with certain qualifications and exceptions, to years beginning after Dec. 31, 1988, see section 1151(k) of Pub. L. 99-514, as amended, set out as a note under section 79 of this title.
Amendment by section 1301(j)(4) of Pub. L. 99-514 applicable to bonds issued after Aug. 15, 1986, except as otherwise provided, see sections 1311 to 1318 of Pub. L. 99-514, set out as an Effective Date; Transitional Rules note under section 141 of this title.
Amendment by section 1852(f) of Pub. L. 99-514 effective, except as otherwise provided, as if included in the provisions of the Tax Reform Act of 1984, Pub. L. 98-369, div. A, to which such amendment relates, see section 1881 of Pub. L. 99-514, set out as a note under section 48 of this title.
Amendment by section 1898(c)(2)(A), (4)(A), (6)(A), (7)(A)(ii)-(vii) of Pub. L. 99-514 effective as if included in the provision of the Retirement Equity Act of 1984, Pub. L. 98-397, to which such amendment relates, except as otherwise provided, see section 1898(j) of Pub. L. 99-514, set out as a note under section 401 of this title.
Amendment by section 491(d)(26), (27) of Pub. L. 98-369 applicable to obligations issued after Dec. 31, 1983, see section 491(f)(1) of Pub. L. 98-369, set out as a note under section 62 of this title.
Section 526(a)(2) of Pub. L. 98-369 provided that: ‘The amendment made by this subsection (amending this section) shall apply to taxable years beginning after December 31, 1984.’
Section 526(b)(2) of Pub. L. 98-369 provided that: ‘The amendment made by this subsection (amending this section) shall apply to taxable years beginning after December 31, 1983.’
Section 526(d)(3) of Pub. L. 98-369 provided that: ‘The amendments made by this subsection (amending this section) shall take effect on the date of the enactment of this Act (July 18, 1984).’
Amendment by section 713(i) of Pub. L. 98-369 effective as if included in the provision of the Tax Equity and Fiscal Responsibility Act of 1982, Pub. L. 97-248, to which such amendment relates, see section 715 of Pub. L. 98-369, set out as a note under section 31 of this title.
Amendment by section 240(c) of Pub. L. 97-248, applicable to years beginning after Dec. 31, 1983, see section 241(a) of Pub. L. 97-248, set out as a note under section 416 of this title.
Section 246(b) of Pub. L. 97-248 provided that: ‘The amendments made by subsection (a) (amending this section) shall apply to taxable years beginning after December 31, 1983.’
Section 248(b) of Pub. L. 97-248 provided that: ‘The amendment made by subsection (a) (amending this section) shall apply to taxable years beginning after December 31, 1983.’
Section 201(c) of Pub. L. 96-605 and section 5(c) of Pub. L. 96-613, provided that:
‘(1) In general. - Except as provided in paragraph (2), the amendments made by this section (amending this section and sections 105 and 125 of this title) shall apply to plan years ending after November 30, 1980.
‘(2) Plans in existence on november 30, 1980. - In the case of a plan in existence on November 30, 1980, the amendments made by this section (amending this section and sections 105 and 125 of this title) shall apply to plan years beginning after November 30, 1980.’
Section 407(c) of Pub. L. 96-364 provided that: ‘The amendments made by this section (amending this section and section 1002 of Title 29, Labor) shall be effective as of January 1, 1974.’
Amendment by sections 207 and 208(a) of Pub. L. 96-364 effective Sept. 26, 1980, see section 210(a) of Pub. L. 96-364, set out as an Effective Date note under section 418 of this title.
Amendment by Pub. L. 95-600 applicable to taxable years beginning after Dec. 31, 1978, see section 152(h) of Pub. L. 95-600, set out as a note under section 408 of this title.
Amendment by section 1901(a)(64) of Pub. L. 94-455 effective for taxable years beginning after Dec. 31, 1976, see section 1901(d) of Pub. L. 94-455, set out as a note under section 2 of this title.
In Section 502(d) of Pub. L. 115-63 provided:
“(B) CONDITIONS.—This subsection shall not apply to any amendment unless—
“(ii) such plan or contract amendment 10 applies retroactively for such period”.
REGULATIONS ON TIME AND ORDER OF ISSUANCE OF DOMESTIC RELATIONS ORDERS
Section 1001 of Pub. L. 109-280 provided that:
“ Not later than 1 year after the date of the enactment of this Act, the Secretary of Labor shall issue regulations under section 206(d)(3) of the Employee Retirement Security Act of 1974 and section 414(p) of the Internal Revenue Code of 1986 which clarify that--
“(1) a domestic relations order otherwise meeting the requirements to be a qualified domestic relations order, including the requirements of section 206(d)(3)(D) of such Act and section 414(p)(3) of such Code, shall not fail to be treated as a qualified domestic relations order solely because--
“(a) In General- If this section applies to any pension plan or contract amendment--
“(2) except as provided by the Secretary of the Treasury, such pension plan shall not fail to meet the requirements of section 411(d)(6) of the Internal Revenue Code of 1986 and section 204(g) of the Employee Retirement Income Security Act of 1974 by reason of such amendment.
“(b) Amendments to Which Section Applies-
“(1) IN GENERAL- This section shall apply to any amendment to any pension plan or annuity contract which is made--
“(A) pursuant to any amendment made by this Act or pursuant to any regulation issued by the Secretary of the Treasury or the Secretary of Labor under this Act, and
“In the case of a governmental plan (as defined in section 414(d) of the Internal Revenue Code of 1986), this paragraph shall be applied by substituting ‘2011’ for ‘2009’.
“(2) CONDITIONS- This section shall not apply to any amendment unless--
“(A) during the period--
Section 104 of Pub. L. 109-73, before repeal by Pub. L. 109-135, Sec. 201(b)(4) (effective Dec. 21, 2005), provided that:
“(a) IN GENERAL.--If this section applies to any amendment to any plan or annuity contract, such plan or contract shall be treated as being operated in accordance with the terms of the plan during the period described in subsection (b)(2)(A).
“(b) AMENDMENTS TO WHICH SECTION APPLIES.--
“(1) IN GENERAL.--This section shall apply to any amendment to any plan or annuity contract which is made--
“(A) pursuant to any amendment made by this title, or pursuant to any regulation issued by the Secretary of the Treasury or the Secretary of Labor under this title, and
“(B) on or before the last day of the first plan year beginning on or after January 1, 2007, or such later date as the Secretary of the Treasury may prescribe.
“In the case of a governmental plan (as defined in section 414(d) of the Internal Revenue Code of 1986), subparagraph (B) shall be applied by substituting the date which is 2 years after the date otherwise applied under subparagraph (B).
“(2) CONDITIONS.--This section shall not apply to any amendment unless--
“the plan or contract is operated as if such plan or contract amendment were in effect; and
SAMPLE LANGUAGE FOR QUALIFIED DOMESTIC RELATIONS ORDER
Section 1457(a) of Pub. L. 104-188 provided that: ‘Not later than January 1, 1997, the Secretary of the Treasury shall develop--
(2) sample language for inclusion in a form for a qualified domestic relations order described in section 414(p)(1)(A) of such Code and section 206(d)(3)(B)(i) of such Act which--
(A) meets the requirements contained in such sections, and
(B) the provisions of which focus attention on the need to consider the treatment of any lump sum payment, qualified joint and survivor annuity, or qualified preretirement survivor annuity.'
Section 204(b)(1) of Pub. L. 101-140 provided that: ‘In the case of any plan year beginning on or before the date the Secretary of the Treasury or his delegate issues guidelines and begins issuing determinations under section 414(r)(2)(C) of the Internal Revenue Code of 1986, an employer shall be treated as operating separate lines of business if the employer reasonably determines that it meets the requirements of section 414(r) (other than paragraph (2)(C) thereof) of such Code.'
(Section 204(d)(3) of Pub. L. 101-140 provided that: ‘The provisions of subsection (b)(1) (set out above) shall apply to years beginning after December 31, 1986.’)
Section 6067(b) of Pub. L. 100-647 provided that: ‘The Secretary of the Treasury or his delegate, in consultation with the Federal Deposit Insurance Corporation, shall conduct a study with respect to the proper method of allocating assets in the case of a transaction to which the amendment made by this subsection (probably means ‘this section’, which amended this section) applies. The Secretary of the Treasury shall not later than January 1, 1990, report the results of such study to the Committee on Ways and Means of the House of Representatives and to the Committee on Finance of the Senate.'
(The due date for the report referred to in section 6067(b) of Pub. L. 100-647, set out above, extended to Jan. 1, 1992, by Pub. L. 101-508, title XI, Sec. 11831(b), Nov. 5, 1990, 104 Stat. 1388-559.)
Secretary of the Treasury or his delegate to issue before Feb. 1, 1988, final regulations to carry out amendments made by sections 1114, 1115, and 1117 of Pub. L. 99-514, see section 1141 of Pub. L. 99-514, set out as a note under section 401 of this title.