Source: https://irc.bloombergtax.com/public/uscode/doc/irc/section_410
Timestamp: 2020-04-04 22:10:13
Document Index: 734930545

Matched Legal Cases: ['§ 410', '§ 410', '§ 410', '§ 410', '§ 410', '§ 410', '§ 410', '§ 410', '§ 410', '§ 410', '§ 410', '§ 410', '§ 410', '§ 410', '§ 410', '§ 410', '§ 410', '§ 410', '§ 410', '§ 410', '§ 410', '§ 410', '§ 410', '§ 410', '§ 410', '§ 410', '§ 410', '§ 410', '§ 410', '§ 410', '§ 410', '§ 410', '§ 410', '§ 410', '§ 410', '§ 410', '§ 410', '§ 410', '§ 410', '§ 410', '§ 410', '§ 410', '§ 410', '§ 410', '§ 410', '§ 410', '§ 410', '§ 410', '§ 410', '§ 410', '§ 410', '§ 410', '§ 410', '§ 410', '§ 410', '§ 410', '§ 410', '§ 410', '§ 410', '§ 410', '§ 410', '§ 410', '§ 410', '§ 410', '§ 410', '§ 410', '§ 410', '§ 410', '§ 410', '§ 410', '§ 410', '§ 410', '§ 410', '§ 410', '§ 410', '§ 410', '§ 410', '§ 410', '§ 410', '§ 410', '§ 410', '§ 410', '§ 410', '§ 410', '§ 410', '§ 410', '§ 410', '§ 410', '§ 410', '§ 410', '§ 410', '§ 410', '§ 410', '§ 410', '§ 410', '§ 410', '§ 410', '§ 410', '§ 410', '§ 410', '§ 410', '§ 410', '§ 410', '§ 410', '§ 410', '§ 410', '§ 410']

Internal Revenue Code, § 410. Minimum Participation Standards
I.R.C. § 410(a) Participation
I.R.C. § 410(a)(1) Minimum Age And Service Conditions
I.R.C. § 410(a)(1)(A) General Rule —
I.R.C. § 410(a)(1)(A)(i) —
I.R.C. § 410(a)(1)(A)(ii) —
I.R.C. § 410(a)(1)(B) Special Rules For Certain Plans
I.R.C. § 410(a)(1)(B)(i) —
I.R.C. § 410(a)(1)(B)(ii) —
I.R.C. § 410(a)(2) Maximum Age Conditions —
I.R.C. § 410(a)(3) Definition Of Year Of Service
I.R.C. § 410(a)(3)(A) General Rule —
I.R.C. § 410(a)(3)(B) Seasonal Industries —
I.R.C. § 410(a)(3)(C) Hours Of Service —
I.R.C. § 410(a)(3)(D) Maritime Industries —
I.R.C. § 410(a)(4) Time Of Participation —
I.R.C. § 410(a)(4)(A) —
I.R.C. § 410(a)(4)(B) —
the date 6 months after the date on which he satisfied such requirements, unless such employee was separated from the service before the date referred to in subparagraph (A) or (B), whichever is applicable.
I.R.C. § 410(a)(5) Breaks In Service
I.R.C. § 410(a)(5)(A) General Rule —
I.R.C. § 410(a)(5)(B) Employees Under 2-Year 100 Percent Vesting —
I.R.C. § 410(a)(5)(C) 1-Year Break In Service —
I.R.C. § 410(a)(5)(D) Nonvested Participants
I.R.C. § 410(a)(5)(D)(i) In General —
I.R.C. § 410(a)(5)(D)(i)(I) —
I.R.C. § 410(a)(5)(D)(i)(II) —
I.R.C. § 410(a)(5)(D)(ii) Years Of Service Not Taken Into Account —
I.R.C. § 410(a)(5)(D)(iii) Nonvested Participant Defined —
I.R.C. § 410(a)(5)(E) Special Rule For Maternity Or Paternity Absences
I.R.C. § 410(a)(5)(E)(i) General Rule —
I.R.C. § 410(a)(5)(E)(i)(I) —
I.R.C. § 410(a)(5)(E)(i)(II) —
I.R.C. § 410(a)(5)(E)(i)(III) —
I.R.C. § 410(a)(5)(E)(i)(IV) —
I.R.C. § 410(a)(5)(E)(ii) Hours Treated As Hours Of Service —
I.R.C. § 410(a)(5)(E)(ii)(I) —
I.R.C. § 410(a)(5)(E)(ii)(II) —
I.R.C. § 410(a)(5)(E)(iii) Year To Which Hours Are Credited —
I.R.C. § 410(a)(5)(E)(iii)(I) —
I.R.C. § 410(a)(5)(E)(iii)(II) —
I.R.C. § 410(a)(5)(E)(iv) Year Defined —
For purposes of this subparagraph, the term “year" means the period used in computations pursuant to paragraph (3).
I.R.C. § 410(a)(5)(E)(v) Information Required To Be Filed —
I.R.C. § 410(a)(5)(E)(v)(I) —
I.R.C. § 410(a)(5)(E)(v)(II) —
I.R.C. § 410(b) Minimum Coverage Requirements
I.R.C. § 410(b)(1) In General —
I.R.C. § 410(b)(1)(A) —
I.R.C. § 410(b)(1)(B) —
I.R.C. § 410(b)(1)(B)(i) —
I.R.C. § 410(b)(1)(B)(ii) —
I.R.C. § 410(b)(1)(C) —
I.R.C. § 410(b)(2) Average Benefit Percentage Test
I.R.C. § 410(b)(2)(A) In General —
I.R.C. § 410(b)(2)(A)(i) —
I.R.C. § 410(b)(2)(A)(ii) —
I.R.C. § 410(b)(2)(B) Average Benefit Percentage —
I.R.C. § 410(b)(2)(C) Benefit Percentage —
I.R.C. § 410(b)(2)(C)(i) In General —
I.R.C. § 410(b)(2)(C)(ii) Period For Computing Percentage —
I.R.C. § 410(b)(2)(C)(ii)(I) —
I.R.C. § 410(b)(2)(C)(ii)(II) —
I.R.C. § 410(b)(2)(D) Employees Taken Into Account —
I.R.C. § 410(b)(2)(D)(i) —
I.R.C. § 410(b)(2)(D)(ii) —
I.R.C. § 410(b)(2)(E) Qualified Plan —
I.R.C. § 410(b)(3) Exclusion Of Certain Employees —
I.R.C. § 410(b)(3)(A) —
I.R.C. § 410(b)(3)(B) —
I.R.C. § 410(b)(3)(C) —
I.R.C. § 410(b)(4) Exclusion Of Employees Not Meeting Age And Service Requirements
I.R.C. § 410(b)(4)(A) In General —
I.R.C. § 410(b)(4)(A)(i) —
I.R.C. § 410(b)(4)(A)(ii) —
excludes all employees not meeting such requirements from participation, then such employees shall be excluded from consideration for purposes of this subsection.
I.R.C. § 410(b)(4)(B) Requirements May Be Met Separately With Respect To Excluded Group —
I.R.C. § 410(b)(4)(C) Requirements Not Treated As Being Met Before Entry Date —
I.R.C. § 410(b)(5) Line Of Business Exception
I.R.C. § 410(b)(5)(A) In General —
I.R.C. § 410(b)(5)(B) Plan Must Be Nondiscriminatory —
I.R.C. § 410(b)(6) Definitions And Special Rules —
I.R.C. § 410(b)(6)(A) Highly Compensated Employee —
I.R.C. § 410(b)(6)(B) Aggregation Rules —
I.R.C. § 410(b)(6)(B)(i) —
I.R.C. § 410(b)(6)(B)(ii) —
I.R.C. § 410(b)(6)(B)(iii) —
I.R.C. § 410(b)(6)(C) Special Rules For Certain Dispositions Or Acquisitions
I.R.C. § 410(b)(6)(C)(i) In General —
I.R.C. § 410(b)(6)(C)(i)(I) —
I.R.C. § 410(b)(6)(C)(i)(II) —
I.R.C. § 410(b)(6)(C)(ii) Transition Period —
I.R.C. § 410(b)(6)(C)(ii)(I) —
I.R.C. § 410(b)(6)(C)(ii)(II) —
I.R.C. § 410(b)(6)(D) Special Rule For Certain Employee Stock Ownership Plans —
I.R.C. § 410(b)(6)(D)(i) —
I.R.C. § 410(b)(6)(D)(ii) —
the sum of the amounts allocated to each participant's account for the year does not exceed 2 percent of the compensation of that participant for the year.
I.R.C. § 410(b)(6)(E) Eligibility To Contribute —
I.R.C. § 410(b)(6)(F) Employers With Only Highly Compensated Employees —
I.R.C. § 410(b)(6)(G) Regulations —
I.R.C. § 410(c) Application Of Participation Standards To Certain Plans
I.R.C. § 410(c)(1) —
I.R.C. § 410(c)(1)(A) —
I.R.C. § 410(c)(1)(B) —
I.R.C. § 410(c)(1)(C) —
I.R.C. § 410(c)(1)(D) —
I.R.C. § 410(c)(2) —
I.R.C. § 410(d) Election By Church To Have Participation, Vesting, Funding, Etc., Provisions Apply
I.R.C. § 410(d)(1) In General —
I.R.C. § 410(d)(2) Election Irrevocable —
(Added Pub. L. 95-600, title I, Sec. 141(a), Nov. 6, 1978, 92 Stat. 2787, Sec. 409A, and amended Pub. L. 96-222, title I, Sec. 101(a)(7)(D)-(F), (I), (J), (L)(i)(VI), (ii)(I), (II), (iii)(V), (v)(VI), (VII), Apr. 1, 1980, 94 Stat. 198-200 ; Pub. L. 96-605, title II, Sec. 224(a), Dec. 28, 1980, 94 Stat. 3528; Pub. L. 97-34, title III, Sec. 331(c)(1), 334, 336, 337(a), Aug. 13, 1981, 95 Stat. 293, 297, 298; Pub. L. 97-448, title I, Sec. 103(h), (i), Jan. 12, 1983, 96 Stat. 2379; renumbered Sec. 409 and amended Pub. L. 98-369, div. A, title IV, Sec. 474(r)(15), 491(e)(1), July 18, 1984, 98 Stat. 843, 852; Pub. L. 99-514, title XI, Sec. 1172(b)(1), 1174(a)(1), (b)(1), (2), (c)(1)(A), 1176(b), title XVIII, Sec. 1852(a)(4)(B), 1854(a)(3)(A), (f)(1), (3)(C), 1899A(11), Oct. 22, 1986, 100 Stat. 2514, 2516, 2517, 2520, 2865, 2873, 2881, 2882, 2958; Pub. L. 100-647, title I, Sec. 1011B(g)(1), (2), (i)(1), (3), (j)(3), (5), (k)(3), 1018(t)(4)(B), (C), (H), Nov. 10, 1988, 102 Stat. 3490, 3492, 3493, 3588, 3589; Pub. L. 101-239, title VII, Sec. 7304(a)(2)(A), (B), 7811(h)(1), Dec. 19, 1989, 103 Stat. 2352, 2353, 2409; Pub. L. 105-34, title XV, Sec. 1505(a)(3), Aug. 5, 1997, 111 Stat 788.)
1984--Pub. L. 98-397, title II, 203(c), Aug. 23, 1984, 98 Stat. 1445, added item 417.
1982--Pub. L. 97-248, title II, 240(d), Sept. 3, 1982, 96 Stat. 520, added item 416.
1974--Pub. L. 93-406, title II, 1011, Sept. 2, 1974, 88 Stat. 898, added subpart heading and analysis of sections.
2006 - Subsec. (b)(3)(C). Pub. L. 109-208, Sec. 402(h)(1), amended subpar. (C). Prior to amendment it read as follows:
“Subparagraph (A) shall not apply with respect to coverage of employees under a plan pursuant to an agreement under such subparagraph. Subparagraph (B) shall not apply in the case of a plan which provides contributions or benefits for employees whose principal duties are not customarily performed aboard aircraft in flight.“
1997 - Subsec. (c)(2). Pub. L. 105-34, Sec. 1505(a)(3), amended par. (2). Prior to amendment it read as follows:
“(2) A plan described in paragraph (1) shall be treated as meeting the requirements of this section, for purposes of section 401(a), if such plan meets the requirements of section 401(a)(3) as in effect on September 1, 1974.”
1989 - Subsec. (l)(5). Pub. L. 101-239, Sec. 7811(h)(1), substituted ‘the second sentence’ for ‘the last sentence’.
1988 - Subsec. (d). Pub. L. 100-647, Sec. 1011B(j)(3) , inserted ‘or to any distribution or reinvestment required under section 401(a)(28)’ after ‘under section 401(a)(9)’.
Amendment by Sec. 1505(a)(3) of Pub. L. 105-34 effective for taxable years beginning on or after the date of enactment of this Act [Aug. 5, 1997]. Section 1505(d)(2) of Pub. L. 105-34, as amended by Pub. L. 105-206, Sec. 6015(b), and Pub. L. 109-280, Sec. 861(a)(2), provided the following special rule:
“(2) Treatment for years beginning before date of enactment.--A governmental plan (within the meaning of section 414(d) of the Internal Revenue Code of 1986) maintained shall be treated as satisfying the requirements of sections 401(a)(3), 401(a)(4), 401(a)(26), 401(k), 401(m), 403 (b)(1)(D) and (b)(12)(A)(i), and 410 of such Code for all taxable years beginning before the date of enactment of this Act [Aug. 5, 1997].”
Sec. 861(a)(2) of Pub. L. 109-280 struck “(maintained by a State or local government or political subdivision thereof (or agency or instrumentality thereof)”, effective for any year beginning after the date of the enactment of this Act [Enacted: Aug. 17, 2006].