26 U.S. Code § 414 - Definitions and special rules
For purposes of sections 401, 408(k), 408(p), 410, 411, 415, and 416, all employees of all corporations which are members of acontrolled group of corporations (within the meaning of section 1563(a), determined without regard to section 1563(a)(4) and (e)(3)(C)) shall be treated as employed by a single employer. With respect to a plan adopted by more than one such corporation, the applicable limitations provided by section 404(a) shall be determined as if all such employers were a single employer, and allocated to each employer in accordance with regulations prescribed by the Secretary.
If application of paragraph (2) causes 2 or more entities to be acontrolled group or to no longer be in acontrolled group, such change shall be treated as a transaction to whichsection 410(b)(6)(C) applies.
Except as provided in paragraph (2), for purposes of sections 401, 408(k), 408(p), 410, 411, 415, and 416, under regulations prescribed by the Secretary, all employees of trades or businesses (whether or not incorporated) which are under common control shall be treated as employed by a single employer. The regulations prescribed under this subsection shall be based on principles similar to the principles which apply in the case of subsection (b).
Notwithstanding subparagraph (A), for purposes of this subsection and subsection (m), anorganization that is anonqualified church-controlled organization shall be aggregated with 1 or more othernonqualified church-controlled organizations, or with an organizationthat is not exempt from tax under section 501, and treated as a single employer with such other organization, if at least 80 percent of the directors or trustees of such other organizationare either representatives of, or directly or indirectly controlled by, suchnonqualified church-controlled organization. For purposes of this subparagraph, the term “nonqualified church-controlled organization” means a church-controlled tax-exempt organizationdescribed insection 501(c)(3) that is not a qualified church-controlled organization(as defined in section 3121(w)(3)(B)).
Thechurch or convention or association of churches with which an organizationdescribed in subparagraph (A) is associated (within the meaning of subsection (e)(3)(D)), or an organizationdesignated by suchchurch or convention or association of churches, may elect to treat such organizationsas a single employer for a plan year. Such election, once made, shall apply to all succeeding plan years unless revoked with notice provided to the Secretary in such manner as the Secretary shall prescribe.
For purposes of subparagraph (A), in the case of achurch plan, an employer may elect to treat churches (as defined insection 403(b)(12)(B)) separately from entities that are not churches (as so defined), without regard to whether such entities maintain separate church plans. Such election, once made, shall apply to all succeeding plan years unless revoked with notice provided to the Secretary in such manner as the Secretary shall prescribe.
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 theRailroad Retirement Act of 1935 or 1937 applies and which is financed by contributions required under that Act and any plan of an international organizationwhich is exempt from taxation by reason of theInternational Organizations Immunities Act (59 Stat. 669). The term“governmental plan” includes a plan which is established and maintained by an Indian tribalgovernment (as defined in section 7701(a)(40)), a subdivision of an Indian tribalgovernment (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).
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.
A plan established and maintained for its employees (or their beneficiaries) by a church or by a convention or association of churches includes a plan maintained by anorganization, whether a civil law corporation or otherwise, the principal purpose or function of which is the administration or funding of a plan or program for the provision of retirement benefits or welfare benefits, or both, for the employees of a church or a convention or association of churches, if suchorganization is controlled by or associated with a church or a convention or association of churches.
A church or a convention or association of churches which is exempt from tax undersection 501 shall be deemed the employer of any individual included as an employee under subparagraph (B).
Anorganization, whether a civil law corporation or otherwise, is associated with a church or a convention or association of churches if it shares common religious bonds and convictions with thatchurch or convention or association of churches.
If a plan established and maintained 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 fails to meet one or more of the requirements of this subsection and corrects its failure to meet such requirements within thecorrection period, the plan shall be deemed to meet the requirements of this subsection for the year in which the correction was made and for all prior years.
If a correction is not made within thecorrection period, the plan shall be deemed not to meet the requirements of this subsection beginning with the date on which the earliest failure to meet one or more of such requirements occurred.
For purposes of sections 403(b)(1)(A) and 404(a)(10), a minister described in clause (i)(I) shall be treated as employed by the minister’s own employer which is anorganization described in section 501(c)(3) and exempt from tax under section 501(a).
If a duly ordained, commissioned, or licensed minister of a church in the exercise of his or her ministry participates in achurch plan (within the meaning of this section) and in the exercise of such ministry is employed by an employer not otherwise participating in suchchurch plan, then such employer may exclude such minister from being treated as an employee of such employer for purposes of applying sections 401(a)(3), 401(a)(4), and 401(a)(5), as in effect onSeptember 1, 1974, and sections401(a)(4),401(a)(5),401(a)(26),401(k)(3),401(m),403(b)(1)(D) (including section 403(b)(12)), and 410 to any stock bonus, pension, profit-sharing, or annuity plan (including an annuity described in section 403(b) or a retirement income account described in section 403(b)(9)). The Secretary shall prescribe such regulations as may be necessary or appropriate to carry out the purpose of, and prevent the abuse of, this subparagraph.
If anycompensation is taken into account in determining the amount of any contributions made to, or benefits to be provided under, any church plan, suchcompensation shall not also be taken into account in determining the amount of any contributions made to, or benefits to be provided under, any other stock bonus, pension, profit-sharing, or annuity plan which is not a church plan.
In the case of a contribution to achurch plan made on behalf of a minister described in subparagraph (A)(i)(II), such contribution shall not be included in the gross income of the minister to the extent that such contribution would not be so included if the minister was an employee of a church.
For purposes of this subsection, all trades or businesses (whether or not incorporated) which are under common control within the meaning of subsection (c) are considered a single employer.
Notwithstanding paragraph (1), a plan is amultiemployer plan on and after its termination date under title IV of theEmployee Retirement Income Security Act of 1974 if the plan was a multiemployer planunder this subsection for the plan year preceding its termination date.
For any plan year which began before the date of the enactment of theMultiemployer Pension Plan Amendments Act of 1980, the term“multiemployer plan” means a plan described in this subsection as in effect immediately before that date.
For purposes of paragraph (1), in the case of any plan established by the government of any State or political subdivision thereof, or by any agency or instrumentality of any of the foregoing, or agovernmental plan described in the last sentence of section 414(d) (relating to plans of Indiantribal governments), where the contributions of employing units are designated as employee contributions but where any employing unit picks up the contributions, the contributions so picked up shall be treated as employer contributions.
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.
For purposes of this part, the term “defined benefit plan” means any plan which is not adefined contribution plan.
A trust which forms a part of a plan shall not constitute a qualified trust under section 401 and a plan shall be treated as not described in section 403(a) unless in the case of any merger or consolidation of the plan with, or in the case of any transfer of assets or liabilities of such plan to, any other trust plan afterSeptember 2, 1974, each participant in the plan would (if the plan then terminated) receive a benefit immediately after the merger, consolidation, or transfer which is equal to or greater than the benefit he would have been entitled to receive immediately before the merger, consolidation, or transfer (if the plan had then terminated). The preceding sentence does not apply to any multiemployer planwith respect to any transaction to the extent that participants either before or after the transaction are covered under a multiemployer planto which Title IV of theEmployee Retirement Income Security Act of 1974 applies.
A plan involved in a spin-off which is described in clause (ii), (iii), or (iv) shall not be taken into account for purposes of this paragraph, except that the amount determined under subparagraph (C)(ii) shall be increased by the amount of assets allocated to such plan.
A plan is described in this clause if, after such spin-off, such plan is maintained by an employer who is not a member of the samecontrolled group as the employer maintaining the original plan.
A plan as described in this clause if, after the spin-off, any employer maintaining such plan (and any member of the samecontrolled group as such employer) does not maintain any other plan remaining after the spin-off which is also maintained by another employer (or member of the samecontrolled group as such other employer) which maintained the plan in existence before the spin-off.
A plan is described in this clause if, pursuant to the transaction involving the spin-off, the plan is terminated.
For purposes of this subparagraph, the term “controlled group” means any group treated as a single employer under subsection (b), (c), (m), or (o).
This paragraph does not apply to anymultiemployer plan with respect to any spin-off to the extent that participants either before or after the spin-off are covered under amultiemployer plan to which title IV of theEmployee Retirement Income Security Act of 1974 applies.
Except as provided by the Secretary, rules similar to the rules of this paragraph shall apply to transactions similar to spin-offs.
For purposes of the employee benefit requirements listed in paragraph (4), except to the extent otherwise provided in regulations, all employees of the members of anaffiliated service group shall be treated as employed by a single employer.
For purposes of this subsection, the term “service organization” means an organizationthe principal business of which is the performance of services.
The term “organization” means a corporation, partnership, or otherorganization.
In determining ownership, the principles ofsection 318(a) shall apply, except that community property laws shall be disregarded for purposes of determining ownership.
If the application of clause (ii) causes two or more entities to be anaffiliated service group, or to no longer be in anaffiliated service group, such change shall be treated as a transaction to whichsection 410(b)(6)(C) applies.
In the case of anyleased employee, paragraph (1) shall apply only for purposes of determining whether the requirements listed in paragraph (3) are met for periods after the close of the period referred to in paragraph (2)(B).
In the case of a person who is an employee of the recipient (whether by reason of this subsection or otherwise), for purposes of the requirements listed in paragraph (3), years of service for the recipient shall be determined by taking into account any period for which such employee would have been aleased employee but for the requirements of paragraph (2)(B).
The term “highly compensated employee” has the meaning given such term by section 414(q).
The term “related persons” has the same meaning as when used in section 144(a)(3).
Each plan shall establish reasonable procedures to determine the qualified status ofdomestic relations orders and to administer distributions under such qualified orders.
During any period in which the issue of whether adomestic relations order is aqualified domestic relations order is being determined (by the plan administrator, by a court of competent jurisdiction, or otherwise), the plan administratorshall separately account for the amounts (hereinafter in this paragraph referred to as the “segregated amounts”) which would have been payable to the alternate payeeduring such period if the order had been determined to be aqualified domestic relations order.
If within the 18-month period described in subparagraph (E) the order (or modification thereof) is determined to be aqualified domestic relations order, the plan administratorshall pay the segregated amounts (including any interest thereon) to the person or persons entitled thereto.
Any determination that an order is aqualified domestic relations order which is made after the close of the 18-month period described in subparagraph (E) shall be applied prospectively only.
For purposes of this paragraph, the 18-month period described in this subparagraph is the 18-month period beginning with the date on which the first payment would be required to be made under thedomestic relations order.
The term “alternate payee” means any spouse, former spouse, child or other dependent of a participant who is recognized by adomestic relations order as having a right to receive all, or a portion of, the benefits payable under a plan with respect to such participant.
This subsection shall not apply to any plan to whichsection 401(a)(13) does not apply. For purposes of this title, except as provided in regulations, any distribution from an annuity contractunder section 403(b) pursuant to a qualified domestic relations ordershall be treated in the same manner as a distribution from a plan to which section 401(a)(13) applies.
With respect to the requirements of subsections (a) and (k) of section 401, section 403(b), section 409(d), and section 457(d), a plan shall not be treated as failing to meet such requirements solely by reason of payments to an alternative payee pursuant to aqualified domestic relations order.
For purposes of this title, a distribution or payment from agovernmental plan (as defined in subsection (d)) or achurch plan (as described in subsection (e)) or an eligible deferredcompensation plan (within the meaning ofsection 457(b)) shall be treated as made pursuant to a qualified domestic relations orderif it is made pursuant to a domestic relations orderwhich meets the requirement of clause (i) of paragraph (1)(A).
If a distribution or payment from an eligible deferredcompensation plan described insection 457(b) is made pursuant to a qualified domestic relations order, rules similar to the rules of section 402(e)(1)(A) shall apply to such distribution or payment.
An employee shall be treated as a 5-percent owner for any year if at any time during such year such employee was a 5-percent owner (as defined in section 416(i)(1)) of the employer.
An employee is in the top-paid group of employees for any year if such employee is in the group consisting of the top 20 percent of the employees when ranked on the basis ofcompensation paid during such year.
For purposes of this subsection, the term “compensation” has the meaning given such term by section 415(c)(3).
Subsections (b), (c), (m), (n), and (o) shall be applied before the application of this subsection.
For purposes of this subsection and subsection (r), employees who are nonresident aliens and who receive noearned income (within the meaning ofsection 911(d)(2)) from the employer which constitutes income from sources within the United States (within the meaning of section 861(a)(3)) shall not be treated as employees.
In the case of achurch plan (as defined in subsection (e)), no employee shall be considered an officer, a person whose principal duties consist of supervising the work of other employees, or ahighly compensated employee for any year unless such employee is ahighly compensated employee under paragraph (1) for such year.
For purposes of sections 129(d)(8) and 410(b), an employer shall be treated as operating separate lines of business during any year if the employer for bona fide business reasons operates separate lines of business.
For purposes of this subsection, the term “highly compensated employee percentage” means the percentage which highly compensated employeesperforming services for the line of business are of all employees performing services for the line of business.
For purposes of this subsection, benefits which are attributable to services provided to a line of business shall be treated as provided by such line of business.
For purposes of this subsection, the term “separate line of business” includes an operating unit in a separate geographic area separately operated for a bona fide business reason.
This subsection shall not apply in the case of anyaffiliated service group (within the meaning ofsection 414(m)).
Except as provided in this subsection, the term “compensation” has the meaning given such term by section 415(c)(3).
An employer may elect not to include ascompensation any amount which is contributed by the employer pursuant to a salary reduction agreement and which is not includible in the gross income of an employee under section 125, 132(f)(4), 402(e)(3), 402(h), or 403(b).
The Secretary shall by regulation provide for alternative methods of determiningcompensation which may be used by an employer, except that such regulations shall provide that an employer may not use an alternative method if the use of such method discriminates in favor ofhighly compensated employees (within the meaning of subsection (q)).
For purposes of this subsection, the term “applicable provision” means any provision which specifically refers to this subsection.
All employees who are treated as employed by a single employer under subsection (b), (c), or (m) shall be treated as employed by a single employer for purposes of anapplicable section. The provisions of subsection (o) shall apply with respect to the requirements of anapplicable section.
For purposes of this subsection, the term “applicable section” means section 79, 106, 117(d), 125, 127, 129, 132, 137, 274(j), 505, or 4980B.
The amount determined under this subparagraph with respect to any plan is the maximum amount of theelective deferrals that the individual would have been permitted to make under the plan in accordance with the limitations referred to in paragraph (1)(A) during the period ofqualified military service if the individual had continued to be employed by the employer during such period and received compensationas determined under paragraph (7). Proper adjustment shall be made to the amount determined under the preceding sentence for any elective deferralsactually made during the period of suchqualified military service.
For purposes of this paragraph, the term “elective deferral” has the meaning given such term by section 402(g)(3); except that such term shall include any deferral of compensationunder an eligible deferred compensationplan (as defined insection 457(b)).
References in subparagraphs (A) and (B) toelective deferrals shall be treated as including references to employee contributions.
If any plan suspends the obligation to repay any loan made to an employee from such plan for any part of any period during which such employee is performing service in the uniformed services (as defined in chapter43 of title 38, United States Code), whether or not qualified military service, such suspension shall not be taken into account for purposes of section 72(p), 401(a), or 4975(d)(1).
For purposes of this subsection, the term “qualified military service” means any service in the uniformed services (as defined in chapter43 of title 38, United States Code) by any individual if such individual is entitled to reemployment rights under such chapter with respect to such service.
For purposes of this subsection, the term “individual account plan” means any defined contribution plan(including any tax-sheltered annuity plan under section 403(b), any simplified employee pension under section 408(k), any qualified salary reduction arrangement under section 408(p), and any eligible deferred compensationplan (as defined insection 457(b))).
For benefit accrual purposes, an employer sponsoring a retirement plan may treat an individual who dies or becomes disabled (as defined under the terms of the plan) while performingqualified military service with respect to the employer maintaining the plan as if the individual has resumed employment in accordance with the individual’s reemployment rights under chapter43 of title 38, United States Code, on the day preceding death or disability (as the case may be) and terminated employment on the actual date of death or disability. In the case of any such treatment, and subject to subparagraphs (B) and (C), any full or partial compliance by such plan with respect to the benefit accrual requirements of paragraph (8) with respect to such individual shall be treated for purposes of paragraph (1) as if such compliance were required under such chapter 43.
Subparagraph (A) shall apply only if all individuals performingqualified military service with respect to the employer maintaining the plan (as determined under subsections (b), (c), (m), and (o)) who die or became disabled as a result of performingqualified military service prior to reemployment by the employer are credited with service and benefits on reasonably equivalent terms.
This subsection shall not apply to any retirement plan to which chapter43 of title 38, United States Code, does not apply.
For purposes of this section, any reference to chapter43 of title 38, United States Code, shall be treated as a reference to such chapter as in effect onDecember 12, 1994 (without regard to any subsequent amendment).
Notwithstanding subparagraph (A)(i), for purposes of section 401(k)(2)(B)(i)(I), 403(b)(7)(A)(ii), 403(b)(11)(A), or 457(d)(1)(A)(ii),[2] an individual shall be treated as having been severed from employment during any period the individual is performing service in the uniformed services described in section 3401(h)(2)(A).
If an individual elects to receive a distribution by reason of clause (i), the plan shall provide that the individual may not make anelective deferral or employee contribution during the 6-month period beginning on the date of the distribution.
Subparagraph (A)(iii) shall apply only if all employees of an employer (as determined under subsections (b), (c), (m), and (o)) performing service in the uniformed services described insection 3401(h)(2)(A) are entitled to receive differential wage paymentson reasonably equivalent terms and, if eligible to participate in a retirement plan maintained by the employer, to make contributions based on the payments on reasonably equivalent terms. For purposes of applying this subparagraph, the provisions of paragraphs (3), (4), and (5) of section 410(b) shall apply.
For purposes of this paragraph, the term “differential wage payment” has the meaning given such term by section 3401(h)(2).
Anapplicable employer plan shall not be treated as failing to meet any requirement of this title solely because the plan permits an eligible participantto make additional elective deferralsin any plan year.
In the case of a year beginning afterDecember 31, 2006, the Secretary shall adjust annually the $5,000 amount in subparagraph (B)(i) and the $2,500 amount in subparagraph (B)(ii) for increases in the cost-of-living at the same time and in the same manner as adjustments under section 415(d); except that the base period taken into account shall be the calendar quarter beginningJuly 1, 2005, and any increase under this subparagraph which is not a multiple of $500 shall be rounded to the next lower multiple of $500. In the case of a year beginning afterDecember 31, 2025, the Secretary shall adjust annually the adjusted dollar amounts applicable under clauses (i) and (ii) of subparagraph (E) for increases in the cost-of-living at the same time and in the same manner as adjustments under the preceding sentence; except that the base period taken into account shall be the calendar quarter beginningJuly 1, 2024.
In the case of a year beginning afterDecember 31, 2024, the Secretary shall adjust annually the dollar amount described in subparagraph (B)(iii) in the manner provided under clause (i) of this subparagraph, except that the base period taken into account shall be the calendar quarter beginningJuly 1, 2023.
For purposes of this paragraph, plans described in clauses (i), (ii), and (iv) of paragraph (6)(A) that are maintained by the same employer (as determined under subsection (b), (c), (m) or (o)) shall be treated as a single plan, and plans described in clause (iii) of paragraph (6)(A) that are maintained by the same employer shall be treated as a single plan.
Anapplicable employer plan shall be treated as failing to meet the nondiscrimination requirements undersection 401(a)(4) with respect to benefits, rights, and features unless the plan allows all eligible participantsto make the same election with respect to the additional elective deferralsunder this subsection.
For purposes of subparagraph (A), all plans maintained by employers who are treated as a single employer under subsection (b), (c), (m), or (o) of section 414 shall be treated as 1 plan, 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).
The term “elective deferral” has the meaning given such term by subsection (u)(2)(C).
This subsection shall not apply to a participant for any year for which a higher limitation applies to the participant under section 457(b)(3).
Except as provided in subparagraph (C), in the case of aneligible participant whose wages (as defined insection 3121(a)) for the preceding calendar year from the employer sponsoring the plan exceed $145,000, paragraph (1) shall apply only if any additional elective deferralsare designated Roth contributions (as defined in section 402A(c)(1)) made pursuant to an employee election.
In the case of anapplicable employer plan with respect to which subparagraph (A) applies to any participant for a plan year, paragraph (1) shall not apply to the plan unless the plan provides that any eligible participantmay make the participant’s additional elective deferralsas designated Roth contributions.
Subparagraph (A) shall not apply in the case of anapplicable employer plan described in paragraph (6)(A)(iv).
The Secretary may provide by regulations that aneligible participant may elect to change the participant’s election to make additional elective deferralsif the participant’s compensationis determined to exceed the limitation under subparagraph (A) after the election is made.
In the case of a year beginning afterDecember 31, 2024, the Secretary shall adjust annually the $145,000 amount in subparagraph (A) for increases in the cost-of-living at the same time and in the same manner as adjustments under 415(d); except that the base period taken into account shall be the calendar quarter beginningJuly 1, 2023, and any increase under this subparagraph which is not a multiple of $5,000 shall be rounded to the next lower multiple of $5,000.
Subparagraph (A) shall not apply to an election by an employee unless the election is made no later than the date which is 90 days after the date of the first elective contribution with respect to the employee under the arrangement.
Subparagraph (A) shall not apply to any election by an employee unless the amount of any distribution by reason of the election is equal to the amount of elective contributions made with respect to the first payroll period to which theeligible automatic contribution arrangement applies to the employee and any succeeding payroll period beginning before the effective date of the election (and earnings attributable thereto).
A withdrawal described in paragraph (1) (subject to the limitation of paragraph (2)(C)) shall not be taken into account for purposes ofsection 401(k)(3) or for purposes of applying the limitation under section 402(g)(1).
Except as provided in this subsection, the requirements of this title shall be applied to anydefined benefit plan orapplicable defined contribution plan which is part of an eligible combined planin the same manner as if each such plan were not a part of the eligible combined plan. In the case of a termination of the defined benefit planand theapplicable defined contribution plan forming part of an eligible combined plan, the plan administratorshall terminate each such plan separately.
The benefit requirements of this subparagraph are met with respect to thedefined benefit plan forming part of theeligible combined plan if the accrued benefitof each participant derived from employer contributions, when expressed as an annual retirement benefit, is not less than the applicable percentageof the participant’s final average pay. For purposes of this clause, final average pay shall be determined using the period of consecutive years (not exceeding 5) during which the participant had the greatest aggregate compensationfrom the employer.
If thedefined benefit plan under clause (i) is an applicabledefined benefit plan as defined insection 411(a)(13)(B) which meets the interest credit requirements of section 411(b)(5)(B)(i), the plan shall be treated as meeting the requirements of clause (i) with respect to any plan year if each participant receives a pay credit for the year which is not less than the percentage of compensationdetermined in accordance with the following table:
If the participant’s age as of the beginning of 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. |
For purposes of this subparagraph, years of service shall be determined under the rules of paragraphs (4), (5), and (6) of section 411(a), except that the plan may not disregard any year of service because of a participant making, or failing to make, anyelective deferral with respect to thequalified cash or deferred arrangement to which subparagraph (C) applies.
Anapplicable defined contribution plan shall not be treated as failing to meet the requirements of clause (i) because the employer makes nonelective contributions under the plan but such contributions shall not be taken into account in determining whether the requirements of clause (i)(II) are met.
In the case of adefined benefit plan orapplicable defined contribution plan forming part of an eligible combined plan, the requirements of this subparagraph are met if all contributions and benefits under each such plan, and all rights and features under each such plan, must be provided uniformly to all participants.
The requirements of this subparagraph are met if the requirements of clauses (ii) and (iii) are met.
The requirements of this clause are met if theapplicable defined contribution plan and defined benefit planforming part of an eligible combined planmeet the requirements of sections401(a)(4) and410(b) without being combined with any other plan.
Aqualified cash or deferred arrangement which is included in an applicable defined contribution planforming part of an eligible combined planshall be treated as meeting the requirements ofsection 401(k)(3)(A)(ii) if the requirements of paragraph (2)(C) are met with respect to such arrangement.
In applyingsection 401(m)(11) to any matching contribution with respect to a contribution to which paragraph (2)(C) applies, the contribution requirement of paragraph (2)(C) and the notice requirements of paragraph (5)(B) shall be substituted for the requirements otherwise applicable under clauses (i) and (ii) of section 401(m)(11)(A).
Adefined benefit plan andapplicable defined contribution plan forming part of an eligible combined planfor any plan year shall be treated as meeting the requirements ofsection 416 for the plan year.
The requirements of this subparagraph are met if the requirements of clauses (ii) and (iii) are met.
The requirements of this clause are met if each employee eligible to participate in the arrangement is, within a reasonable period before any year, given notice of the employee’s rights and obligations under the arrangement.
Aneligible combined plan shall be treated as a single plan for purposes of sections 6058 and 6059.
The term “applicable defined contribution plan” means a defined contribution planwhich includes aqualified cash or deferred arrangement.
The term “qualified cash or deferred arrangement” has the meaning given such term by section 401(k)(2).
All employers that are treated as a single employer under subsection (b) or (c) shall be treated as a single employer for purposes of determining if a plan was maintained by more than one employer under subparagraphs (B) and (C) of paragraph (1).
If a plan falls within the definition of a CSEC plan under this subsection (without regard to this paragraph), such plan shall be a CSEC plan unless the plan sponsor elects not later than the close of the first plan year of the plan beginning afterDecember 31, 2013, not to be treated as a CSEC plan. An election under the preceding sentence shall take effect for such plan year and, once made, may be revoked only with the consent of the Secretary.
If a plan described in subparagraph (A) is treated as a CSEC plan, section 104 of thePension Protection Act of 2006, as amended by the Preservation of Access to Care forMedicare Beneficiaries and Pension Relief Act of 2010, shall cease to apply to such plan as of the first date as of which such plan is treated as a CSEC plan.
Paragraph (1) shall not apply to a transfer or merger unless the participant’s or beneficiary’s totalaccrued benefit immediately after the transfer or merger is equal to or greater than the participant’s or beneficiary’s totalaccrued benefit immediately before the transfer or merger, and such totalaccrued benefit is nonforfeitable after the transfer or merger.
A plan orannuity contract shall not fail to be considered to be described in section401(a) or403(b) merely because such plan or annuity contractengages in a transfer or merger described in this subsection.
The term “church or convention or association of churches” includes an organizationdescribed in subparagraph (A) or (B)(ii) of subsection (e)(3).
The term “annuity contract” includes a custodial account described in section 403(b)(7) and a retirement income account described in section 403(b)(9).
Notwithstanding paragraph (1), a plan to which paragraph (1) applies shall observe any limitations imposed on it by section401(a)(17) or415. The plan may enforce such limitations using any method approved by the Secretary for recouping benefits previously paid or allocations previously made in excess of such limitations.
The Secretary may issue regulations or other guidance of general applicability specifying how benefit overpayments and their recoupment or non-recoupment from a participant or beneficiary shall be taken into account for purposes of satisfying any requirement applicable to a plan to which paragraph (1) applies.
For purposes of this subsection, the term “annual reminder notice” means the notice described in section 111(c) of theEmployee Retirement Income Security Act of 1974.
Any plan or arrangement shall not fail to be treated as a plan described in sections 401(a), 403(b), 408, or 457(b), as applicable, solely by reason of acorrected error.
If the requirements of paragraph (2)(B) are satisfied, the employer will not be required to provide eligible employees with the missed amount ofelective deferrals resulting from a reasonable administrative error described in paragraph (2)(A)(i) or (ii) through a qualified nonelective contribution, or otherwise.
[1] So in original. Probably should be “title”.
[2] See References in Text note below.
[3] So in original.
For inflation adjustment of certain items in this section, see Internal Revenue Notices listed in a table undersection 401 of this title.
TheRailroad Retirement Act of 1935 or 1937, referred to in subsec. (d), means act Aug. 29, 1935, ch. 812,49 Stat. 867, known as theRailroad Retirement Act of 1935. TheRailroad Retirement Act of 1935 was amended generally by act June 24, 1937, ch. 382, part I,50 Stat. 307, and was known as theRailroad Retirement Act of 1937. TheRailroad Retirement Act of 1937 was amended generally and redesignated theRailroad Retirement Act of 1974 byPub. L. 93–444, title I,Oct. 16, 1974,88 Stat. 1305 and is classified generally to subchapter IV (§ 231 et seq.) of chapter 9 of Title 45, Railroads. For complete classification of this Act to the Code, see Tables.
TheInternational Organizations Immunities Act (59 Stat. 669), referred to in subsec. (d), is act Dec. 29, 1945, ch. 652, title I,59 Stat. 669, which is classified principally to subchapter XVIII (§ 288 et seq.) of chapter 7 of Title 22, Foreign Relations and Intercourse. The Act also amended several other laws including theInternal Revenue Code of 1939. For exemption from taxation of income of international organizationsand of the compensationof employees thereof, see sections 892 and 893 of this title. For complete classification of this Act to the Code, see Short Title note set out undersection 288 of Title 22 and Tables.
TheEmployee Retirement Income Security Act of 1974, referred to in subsecs. (f)(3), (5), (6)(B), (F), (l)(1), (2)(E), and (bb)(2)(B), (3), isPub. L. 93–406,Sept. 2, 1974,88 Stat. 829, which is classified principally to chapter 18 (§ 1001 et seq.) of Title 29, Labor. Title IV of the Act is classified principally to subchapter III (§ 1301 et seq.) of chapter 18 of Title 29. Sections 3(37)(A)(iii), 104(b), and 111(c) of the Act are classified to sections 1002(37)(A)(iii), 1024(b), and 1031(c), respectively, of Title 29. Section 4403(b) and (c) of theEmployee Retirement Income Security Act of 1974 probably means section 4303(b) and (c) of such Act which is classified to section 1453(b) and (c) of Title 29. For complete classification of this Act to the Code, see Short Title note set out undersection 1001 of Title 29 and Tables.
The date of the enactment of theMultiemployer Pension Plan Amendments Act of 1980, referred to in subsec. (f)(4), (5), means the date of the enactment ofPub. L. 96–364, which was approvedSept. 26, 1980.
Effective date of theMultiemployer Pension Plan Amendments Act of 1980, referred to in subsec. (f)(5), probably means the date of enactment of theMultiemployer Pension Plan Amendments Act of 1980, which was approvedSept. 26, 1980.
ThePension Protection Act of 2006, referred to in subsecs. (f)(6)(A) and (y)(1)(A), (3)(B), isPub. L. 109–280,Aug. 17, 2006,120 Stat. 780. Section 104 of the Act is set out as a note undersection 401 of this title. For complete classification of this Act to the Code, see Short Title of 2006 Amendment note set out undersection 1001 of Title 29, Labor, and Tables.
Section 403(b)(7)(A)(ii), referred to in subsec. (u)(12)(B)(i), probably meanssection 403(b)(7)(A)(ii) of this title prior to amendment byPub. L. 116–94, div. O, title I, § 109(c)(2),Dec. 20, 2019,133 Stat. 3151.
The Preservation of Access to Care forMedicare Beneficiaries and Pension Relief Act of 2010, referred to in subsec. (y)(1)(A)(ii), (3)(B), isPub. L. 111–192,June 25, 2010,124 Stat. 1280. For complete classification of this Act to the Code, see Short Title of 2010 Amendment note set out undersection 1001 of Title 29, Labor, and Tables.
2022—Subsec. (b).Pub. L. 117–328, § 315(a)(1), designated existing provisions as par. (1), inserted heading, and added par. (2).
Subsec. (m)(6)(B).Pub. L. 117–328, § 315(a)(2)(A), (B), designated existing provisions as cl. (i), inserted heading, and added cls. (ii) and (iii).
Subsec. (m)(6)(B)(i).Pub. L. 117–328, § 315(a)(2)(C), substituted “apply, except that community property laws shall be disregarded for purposes of determining ownership” for “apply”.
Subsec. (p)(1)(B).Pub. L. 117–328, § 339(a)(2), inserted concluding provisions.
Subsec. (p)(1)(B)(ii).Pub. L. 117–328, § 339(a)(1), inserted “or Tribal” after “State”.
Subsec. (v)(2)(B)(i).Pub. L. 117–328, § 109(a)(1), inserted before period at end “(the adjusted dollar amount, in the case of an eligible participantwho would attain age 60 but would not attain age 64 before the close of the taxable year)”.
Subsec. (v)(2)(B)(ii).Pub. L. 117–328, § 117(b)(1)(A), substituted “except as provided in clause (iii), the applicable” for “the applicable”.
Pub. L. 117–328, § 109(a)(2), inserted before period at end “(the adjusted dollar amount, in the case of an eligible participantwho would attain age 60 but would not attain age 64 before the close of the taxable year)”.
Subsec. (v)(2)(B)(iii).Pub. L. 117–328, § 117(b)(1)(B), added cl. (iii).
Subsec. (v)(2)(C).Pub. L. 117–328, § 117(b)(2), designated existing provisions as cl. (i), inserted heading, and added cl. (ii).
Pub. L. 117–328, § 109(c), inserted at end “In the case of a year beginning afterDecember 31, 2025, the Secretary shall adjust annually the adjusted dollar amounts applicable under clauses (i) and (ii) of subparagraph (E) for increases in the cost-of-living at the same time and in the same manner as adjustments under the preceding sentence; except that the base period taken into account shall be the calendar quarter beginningJuly 1, 2024.”
Subsec. (v)(2)(E).Pub. L. 117–328, § 109(b), added subpar. (E).
Subsec. (v)(7).Pub. L. 117–328, § 603(a), added par. (7).
Subsec. (aa).Pub. L. 117–328, § 301(b)(1), added subsec. (aa).
Subsec. (bb).Pub. L. 117–328, § 320(b), added subsec. (bb).
Subsec. (cc).Pub. L. 117–328, § 350(a), added subsec. (cc).
2020—Subsec. (y)(1)(D).Pub. L. 116–136 added subpar. (D).
2018—Subsec. (l)(2)(G).Pub. L. 115–141, § 401(a)(87), substituted “depository institutions” for “banks” in heading.
Subsec. (u)(6).Pub. L. 115–141, § 401(a)(88), substituted “section 457(b)))” for “section 457(b))”.
Subsec. (x)(1).Pub. L. 115–141, § 401(a)(89), substituted “is” for “are”.
Subsec. (y)(1)(C)(i).Pub. L. 115–141, § 401(a)(90), struck out “of such Code” after “section 501(c)(3)”.
Subsec. (y)(2).Pub. L. 115–141, § 401(a)(91), substituted “subparagraphs” for “subparagraph”.
2015—Subsec. (c).Pub. L. 114–113, § 336(a)(1), designated existing provisions as par. (1), inserted heading, substituted “Except as provided in paragraph (2), for purposes” for “For purposes”, and added par. (2).
Subsec. (z).Pub. L. 114–113, § 336(d)(1), added subsec. (z).
2014—Subsec. (n)(3)(C).Pub. L. 113–295, § 221(a)(19)(B)(i), struck out “120,” after “117(d),”.
Subsec. (t)(2).Pub. L. 113–295, § 221(a)(19)(B)(ii), struck out “120,” after “117(d),”.
Subsec. (v)(2)(B)(i), (ii).Pub. L. 113–295, § 221(a)(55), amended cls. (i) and (ii) generally. Prior to amendment, cls. (i) and (ii) listed applicable dollar amounts for taxable years 2002 to 2006 and thereafter for an applicable employer planother than a plan described in section 401(k)(11) or 408(p) and an applicable employer plandescribed in section 401(k)(11) or 408(p), respectively.
Subsec. (y).Pub. L. 113–97, § 201, added subsec. (y).
Subsec. (y)(1)(C).Pub. L. 113–235, § 3(b)(1), added subpar. (C).
Subsec. (y)(2).Pub. L. 113–235, § 3(b)(2), substituted “subparagraph (B) and (C) of paragraph (1)” for “paragraph (1)(B)”.
Subsec. (y)(3).Pub. L. 113–97, § 203(a), added par. (3).
2008—Subsec. (l)(2)(B)(i)(I).Pub. L. 110–458, § 101(d)(2)(E), amended subcl. (I) generally. Prior to amendment, subcl. (I) read as follows: “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. (l)(2)(G).Pub. L. 110–289, § 1604(b)(4), which directed substitution of “bridge depository institution” for “bridge bank”, was executed by making the substitution wherever appearing in text, to reflect the probable intent ofCongress.
Subsec. (u).Pub. L. 110–245, § 105(b)(1)(B), inserted “and to differential wage paymentsto members on active duty” after “USERRA” in heading.
Subsec. (u)(9) to (11).Pub. L. 110–245, § 104(b), added par. (9) and redesignated former pars. (9) and (10) as (10) and (11), respectively.
Subsec. (u)(12).Pub. L. 110–245, § 105(b)(1)(A), added par. (12).
Subsec. (w)(3)(B) to (D).Pub. L. 110–458, § 109(b)(4), inserted “and” after comma at end of subpar. (B), redesignated subpar. (D) as (C), and struck out former subpar. (C) which read as follows: “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 theEmployee Retirement Income Security Act of 1974, and”.
Subsec. (w)(5)(D), (E).Pub. L. 110–458, § 109(b)(5), added subpars. (D) and (E).
Subsec. (w)(6).Pub. L. 110–458, § 109(b)(6), inserted “or for purposes of applying the limitation under section 402(g)(1)” before period at end.
Subsec. (x)(1).Pub. L. 110–458, § 109(c)(1), inserted at end “In the case of a termination of the defined benefit planand the applicable defined contribution planforming part of an eligible combined plan, the plan administratorshall terminate each such plan separately.”
2007—Subsec. (f)(6)(A)(ii)(I).Pub. L. 110–28, § 6611(a)(2)(A), substituted “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 thePension Protection Act of 2006,”.
Subsec. (f)(6)(B).Pub. L. 110–28, § 6611(a)(2)(B), substituted “starting with any plan year beginning on or afterJanuary 1, 1999, and ending beforeJanuary 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 thePension Protection Act of 2006”.
Subsec. (f)(6)(E).Pub. L. 110–28, § 6611(b)(2), substituted “if it is a plan sponsored by an organizationwhich is described in section 501(c)(5) and exempt from tax under section 501(a) and which was established in Chicago, Illinois, onAugust 12, 1881.” for “if it is a plan—
“(i) that was established in Chicago, Illinois, onAugust 12, 1881; and
“(ii) sponsored by anorganization described in section 501(c)(5) and exempt from tax under section 501(a).”
Subsec. (f)(6)(F).Pub. L. 110–28, § 6611(a)(2)(C), added subpar. (F).
2006—Subsec. (d).Pub. L. 109–280, § 906(a)(1), inserted at end “The term‘governmental plan’ includes a plan which is established and maintained by an Indian tribalgovernment (as defined in section 7701(a)(40)), a subdivision of an Indian tribalgovernment (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).”
Subsec. (f)(6).Pub. L. 109–280, § 1106(b), added par. (6).
Subsec. (h)(2).Pub. L. 109–280, § 906(b)(1)(C), inserted “or a governmental plandescribed in the last sentence of section 414(d) (relating to plans of Indian tribalgovernments),” after “foregoing,”.
Subsec. (l)(2)(B)(i)(I).Pub. L. 109–280, § 114(c), amended subcl. (I) generally. Prior to amendment, subcl. (I) read as follows: “the amount determined under section 412(c)(7)(A)(i) with respect to the plan, over”.
Subsec. (w).Pub. L. 109–280, § 902(d)(1), added subsec. (w).
Subsec. (x).Pub. L. 109–280, § 903(a), added subsec. (x).
2004—Subsec. (q)(7).Pub. L. 108–311 substituted “subsection” for “section”.
2002—Subsec. (v)(2)(D).Pub. L. 107–147, § 411(o)(3), added subpar. (D).
Subsec. (v)(3)(A)(i).Pub. L. 107–147, § 411(o)(4), substituted “sections 401(a)(30), 402(h), 403(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(a), 404(h), 408(k), 408(p), 415, or 457”.
Subsec. (v)(3)(B).Pub. L. 107–147, § 411(o)(5), substituted “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, § 411(o)(6), inserted before period at end “, 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, § 411(o)(7)(A), struck out “, with respect to any plan year,” before “a participant” in introductory provisions.
Subsec. (v)(5)(A).Pub. L. 107–147, § 411(o)(7)(B), amended subpar. (A) generally. Prior to amendment, subpar (A) read as follows: “who has attained the age of 50 before the close of the plan year, and”.
Subsec. (v)(5)(B).Pub. L. 107–147, § 411(o)(7)(C), substituted “plan (or other applicable) year” for “plan year”.
Subsec. (v)(6)(C).Pub. L. 107–147, § 411(o)(8), reenacted heading without change and amended text generally. Prior to amendment, text read as follows: “This subsection shall not apply to an applicable employer plandescribed in subparagraph (A)(iii) for any year to which section 457(b)(3) applies.”
2001—Subsec. (p)(10).Pub. L. 107–16, § 635(b), substituted “section 409(d), and section 457(d)” for “and section 409(d)”.
Subsec. (p)(11).Pub. L. 107–16, § 635(a), in heading substituted “certain other plans” for “governmental and church plans” and in text inserted “or an eligible deferred compensationplan (within the meaning of section 457(b))” after “subsection (e))”.
Subsec. (p)(12), (13).Pub. L. 107–16, § 635(c), added par. (12) and redesignated former par. (12) as (13).
Subsec. (v).Pub. L. 107–16, § 631(a), added subsec. (v).
2000—Subsec. (s)(2).Pub. L. 106–554 substituted “section 125, 132(f)(4), 402(e)(3)” for “section 125, 402(e)(3)”.
1998—Subsec. (q)(5).Pub. L. 105–206 made technical amendment toPub. L. 104–188, § 1434(c)(1)(E). See 1996 Amendment note below.
1997—Subsec. (e)(5)(A).Pub. L. 105–34, § 1601(d)(6)(A), amended heading and text of subpar. (A) generally. Prior to amendment, text read as follows: “For purposes of this part—
“(i)In general.—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 ofsection 401(c)(1)(B)), or
“(II) is employed by anorganization other than anorganization described in section 501(c)(3).
“(ii)Treatment as employer and employee.—
“(I)Self-employed.—A minister described in clause (i)(I) shall be treated as his or her own employer which is an organizationdescribed in section 501(c)(3) and which is exempt from tax under section 501(a).
“(II)Others.—A minister described in clause (i)(II) shall be treated as employed by an organizationdescribed in section 501(c)(3) and exempt from tax under section 501(a).”
Subsec. (e)(5)(C).Pub. L. 105–34, § 1522(a)(1), substituted “not otherwise participating” for “not eligible to participate”.
Subsec. (e)(5)(E).Pub. L. 105–34, § 1522(a)(2), added subpar. (E).
Subsec. (n)(3)(C).Pub. L. 105–34, § 1601(h)(2)(D)(i), inserted “137,” after “132,”.
Subsec. (q)(7), (9).Pub. L. 105–34, § 1601(d)(7), redesignated par. (7), relating to certain employees not considered highly compensated and excluded employees under pre-ERISA rules for church plans, as (9).
Subsec. (t)(2).Pub. L. 105–34, § 1601(h)(2)(D)(ii), inserted “137,” after “132,”.
1996—Subsecs. (b), (c).Pub. L. 104–188, § 1421(b)(9)(C), inserted “408(p),” after “408(k),”.
Subsec. (e)(5).Pub. L. 104–188, § 1461(a), added par. (5).
Subsec. (m)(4)(B).Pub. L. 104–188, § 1421(b)(9)(C), inserted “408(p),” after “408(k),”.
Subsec. (n)(2)(C).Pub. L. 104–188, § 1454(a), amended subpar. (C) generally. Prior to amendment, subpar. (C) read as follows: “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, § 1421(b)(9)(C), inserted “408(p),” after “408(k),”.
Subsec. (q)(1).Pub. L. 104–188, § 1431(a), amended par. (1) generally. Prior to amendment, par. (1) read as follows: “In general.—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) receivedcompensation from the employer in excess of $75,000,
“(C) receivedcompensation 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 receivedcompensation greater than 50 percent of the amount in effect undersection 415(b)(1)(A) for such year.
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)(2), (3).Pub. L. 104–188, § 1431(c)(1)(A), redesignated pars. (3) and (4) as (2) and (3), respectively, and struck out former par. (2) which read as follows: “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 compensationduring the year for which such determination is being made.”
Subsec. (q)(4).Pub. L. 104–188, § 1434(b)(1), amended heading and text of par. (4) generally. Prior to amendment, text read as follows: “For purposes of this subsection—
“(A)In general.—The term‘compensation’ means compensationwithin 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).”
Pub. L. 104–188, § 1431(c)(1)(A), redesignated par. (7) as (4).
Subsec. (q)(5).Pub. L. 104–188, § 1434(c)(1)(E), as amended byPub. L. 105–206, § 6018(c), struck out “under paragraph (4) or the number of officers taken into account under paragraph (5)” after “top-paid group” in introductory provisions.
Pub. L. 104–188, § 1431(c)(1)(A), redesignated par. (8) as (5) and struck out former par. (5) which read as follows: “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)(6).Pub. L. 104–188, § 1431(b)(1), (c)(1)(A), redesignated par. (9) as (6) and struck out former par. (6) which related to treatment of families of 5-percent owners or of highly compensated employees.
Subsec. (q)(7).Pub. L. 104–188, § 1462(a), added par. (7) relating to certain employees not considered highly compensated and excluded employees under pre-ERISA rules for church plans.
Pub. L. 104–188, § 1431(c)(1)(A), redesignated par. (10), relating to coordination with other provisions, as (7). Former par. (7) redesignated (4).
Subsec. (q)(8) to (12).Pub. L. 104–188, § 1431(c)(1)(A), redesignated pars. (8) to (11) as (5) to (8), respectively, and struck out par. (12) which related to simplified method for determining highly compensated employees.
Subsec. (r)(2)(A).Pub. L. 104–188, § 1431(c)(1)(D), substituted “subsection (q)(5)” for “subsection (q)(8)”.
Subsec. (s)(2).Pub. L. 104–188, § 1434(b)(2), inserted “not” after “elect” in heading and in text.
Subsec. (u).Pub. L. 104–188, § 1704(n)(1), added subsec. (u).
1992—Subsec. (n)(5)(C)(iii)(I).Pub. L. 102–318, § 521(b)(20), substituted “402(e)(3)” for “402(a)(8)”.
Subsec. (q)(7)(B)(i).Pub. L. 102–318, § 521(b)(21), substituted “402(e)(3)” for “402(a)(8)”.
Subsec. (s)(2).Pub. L. 102–318, § 521(b)(22), substituted “402(e)(3)” for “402(a)(8)”.
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, § 7813(b), amended directory language ofPub. L. 100–647, § 3011(b)(4), see 1988 Amendment note below.
Pub. L. 101–140, § 203(a)(6)(A), struck out “89,” after “79,”.
Subsec. (p)(10).Pub. L. 101–239, § 7811(m)(5), inserted “section” before “403(b)”.
Subsec. (p)(11).Pub. L. 101–239, § 7841(a)(2), added par. (11) and redesignated former par. (11) as (12).
Subsec. (r)(1).Pub. L. 101–140, § 204(b)(2), substituted “sections 129(d)(8) and 410(b)” for “section 410(b)”.
Pub. L. 101–140, § 203(a)(6)(B), substituted “section 410(b)” for “sections 89 and 410(b)”.
Subsec. (t)(2).Pub. L. 101–239, § 7813(b), amended directory language ofPub. L. 100–647, § 3011(b)(5), see 1988 Amendment note below.
Pub. L. 101–140, § 203(a)(6)(C), struck out “89,” after “79,”.
1988—Subsec. (k)(2).Pub. L. 100–647, § 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, § 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, § 6067(a), added subpar. (G).
Subsec. (m)(4)(A).Pub. L. 100–647, § 1011(h)(5), substituted “(16), (17), and (26)” for “and (16)”.
Subsec. (m)(4)(C), (D).Pub. L. 100–647, § 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, § 1011(h)(5), substituted “(16), (17), and (26)” for “and (16)”.
Subsec. (n)(3)(C).Pub. L. 100–647, § 3011(b)(4), as amended byPub. L. 101–239, § 7813(b), struck out “162(i)(2), 162(k),” after “132,” and substituted “505, and 4980B” for “and 505”.
Pub. L. 100–647, § 1011B(a)(19), inserted “162(i)(2), 162(k),” after “132,”.
Subsec. (o).Pub. L. 100–647, § 1011(e)(4), inserted “or any requirement under section 457” after “or (n)(3)”.
Subsec. (p)(4)(B).Pub. L. 100–647, § 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, § 1018(t)(8)(G), inserted at end “For purposes of this title, except as provided in regulations, any distribution from an annuity contractunder section 403(b) pursuant to a qualified domestic relations ordershall 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, § 1018(t)(8)(F), inserted “, 403(b),” after “section 401”.
Subsec. (q)(1).Pub. L. 100–647, § 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, § 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, § 1011(i)(2), added subpar. (C).
Subsec. (q)(8).Pub. L. 100–647, § 1011(i)(4)(A), inserted “or the number of officers taken into account under paragraph (5)” after “under paragraph (4)”.
Pub. L. 100–647, § 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, § 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, § 1011(i)(3)(B), added par. (11).
Subsec. (q)(12).Pub. L. 100–647, § 3021(b)(1), added par. (12).
Subsec. (r)(3).Pub. L. 100–647, § 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 percentagewith respect to such line of business is—
“(A) not less than one-half, and
“(B) not more than twice,
the percentage whichhighly 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 allhighly compensated employees of the employer perform services solely for such line of business.”
Subsec. (s).Pub. L. 100–647, § 1011(j)(1), substituted “any applicable provision” for “this part” in introductory provisions.
Subsec. (s)(1).Pub. L. 100–647, § 1011(j)(1), amended par. (1) generally. Prior to amendment, par. (1) read as follows: “The term‘compensation’ means compensationfor 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, § 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 compensationof 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, § 1011B(a)(20), struck out “of section 414” before “shall be treated” and “shall apply with”.
Subsec. (t)(2).Pub. L. 100–647, § 3011(b)(5), as amended byPub. L. 101–239, § 7813(b), struck out “162(i)(2), 162(k),” after “132,” and substituted “505, or 4980B” for “or 505”.
Pub. L. 100–647, § 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, § 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, § 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, § 1301(j)(4), substituted “section 144(a)(3)” for “section 103(b)(6)(C)”.
Subsec. (m)(7).Pub. L. 99–514, § 1852(f), amended directory language ofPub. L. 98–369, § 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, § 1151(i)(1), substituted “requirements” for “pension requirements”.
Pub. L. 99–514, § 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, § 1151(i)(2), inserted “(6 months in the case of core health benefits)” after “1 year”.
Subsec. (n)(3).Pub. L. 99–514, § 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, § 1146(a)(2), substituted “Time when first considered as employee” for “Time when leased employeeis 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 employeeperformed services for the recipient (or related persons).”
Subsec. (n)(5).Pub. L. 99–514, § 1146(a)(1), amended par. (5) generally. Prior to amendment, par. (5) read as follows: “This subsection shall not apply to any leased employeeif such employee is covered by a plan which is maintained by the leasing organizationif, with respect to such employee, such plan—
“(A) is a money purchase pension plan with a nonintegrated employer contribution rate of at least 7½ percent, and
“(B) provides for immediate participation and for full and immediate vesting.”
Subsec. (n)(6).Pub. L. 99–514, § 1301(j)(4), substituted “section 144(a)(3)” for “section 103(b)(6)(C)” in subpar. (A).
Pub. L. 99–514, § 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, § 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, § 1898(c)(7)(A)(ii), inserted “former spouse,”.
Subsec. (p)(3)(B).Pub. L. 99–514, § 1899A(12), struck out the comma after “benefits”.
Subsec. (p)(4)(A).Pub. L. 99–514, § 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, § 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 ageshall 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, § 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 payeepursuant to a qualified domestic relations order.”
Subsec. (p)(5)(A).Pub. L. 99–514, § 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, § 1898(c)(7)(A)(iv), substituted “the surviving former spouse” for “the surviving spouse”.
Subsec. (p)(6)(A)(i).Pub. L. 99–514, § 1898(c)(7)(A)(iii), substituted “each alternate payee” for “any other alternate payee”.
Subsec. (p)(7)(A).Pub. L. 99–514, § 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, § 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, § 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, § 1898(c)(2)(A)(iv), inserted “described in subparagraph (E)”.
Subsec. (p)(7)(E).Pub. L. 99–514, § 1898(c)(2)(A)(v), added subpar. (E).
Subsec. (p)(9).Pub. L. 99–514, § 1898(c)(4)(A), added par. (9). Former par. (9) redesignated (11).
Subsec. (p)(10).Pub. L. 99–514, § 1898(c)(7)(A)(v), added par. (10).
Subsec. (p)(11).Pub. L. 99–514, § 1898(c)(4)(A), redesignated former par. (9) as (11).
Subsec. (q).Pub. L. 99–514, § 1114(a), added subsec. (q).
Subsecs. (r), (s).Pub. L. 99–514, § 1115(a), added subsecs. (r) and (s).
Subsec. (t).Pub. L. 99–514, § 1151(e)(1), added subsec. (t).
1984—Subsec. (h)(1)(B).Pub. L. 98–369, § 491(d)(26), struck out “or 405(a)” after “section 403(a)”.
Subsec. (l).Pub. L. 98–369, § 491(d)(27), struck out “or 405” after “section 403(a)”.
Subsec. (m)(6)(B).Pub. L. 98–369, § 526(a)(1), substituted “section 318(a)” for “section 267(c)”.
Subsec. (m)(7).Pub. L. 98–369, § 526(d)(2), as amended byPub. L. 99–514, § 1852(f), struck out par. (7) relating to regulations. See subsec. (o) of this section.
Subsec. (n)(2).Pub. L. 98–369, §§ 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, § 526(d)(1), added subsec. (o).
Subsec. (p).Pub. L. 98–397 added subsec. (p).
1982—Subsecs. (b), (c).Pub. L. 97–248, § 240(c)(1), inserted reference to section 416.
Subsec. (m)(4)(B).Pub. L. 97–248, § 240(c)(2), inserted reference to section 416.
Subsec. (m)(5) to (7).Pub. L. 97–248, § 246(a), added par. (5) and redesignated former pars. (5) and (6) as (6) and (7), respectively.
Subsec. (n).Pub. L. 97–248, § 248(a), added subsec. (n).
1980—Subsec. (e).Pub. L. 96–364, § 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 planrequirements, 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, § 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, § 208(a), substituted provisions relating to applicability to multiemployer planssubject to title IV of theEmployee Retirement Income Security Act of 1974 of provisions of preceding sentence, for provisions relating to applicability of paragraph to multiemployer plansto extent determined by Corporation.
Subsec. (m).Pub. L. 96–605 andPub. 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, § 1906(b)(13)(A), struck out “or his delegate” after “Secretary”.
Subsec. (f).Pub. L. 94–455, § 1901(a)(64)(A), substituted “Plan” for “plan” in heading.
Subsec. (g)(2)(C).Pub. L. 94–455, § 1906(b)(13)(A), struck out “or his delegate” after “Secretary”.
Subsec. (l).Pub. L. 94–455, § 1901(a)(64)(B), substituted reference toSept. 2, 1974, for reference to the date of enactment of theEmployee Retirement Income Security Act of 1974.
Pub. L. 117–328, div. T, title I, § 109(d),Dec. 29, 2022,136 Stat. 5290, provided that:
Amendment bysection 117(b) of Pub. L. 117–328 applicable to taxable years beginning afterDec. 31, 2023, seesection 117(h) of Pub. L. 117–328, set out as a note undersection 401 of this title.
Pub. L. 117–328, div. T, title III, § 315(b),Dec. 29, 2022,136 Stat. 5352, provided that:
Pub. L. 117–328, div. T, title III, § 320(c),Dec. 29, 2022,136 Stat. 5356, provided that:
Pub. L. 117–328, div. T, title III, § 339(c),Dec. 29, 2022,136 Stat. 5375, provided that:
Pub. L. 117–328, div. T, title III, § 350(b),Dec. 29, 2022,136 Stat. 5387, provided that:
Amendment bysection 603(a) of Pub. L. 117–328 applicable to taxable years beginning afterDec. 31, 2023, seesection 603(c) of Pub. L. 117–328, set out as a note undersection 402 of this title.
Pub. L. 116–136, div. A, title III, § 3609(c),Mar. 27, 2020,134 Stat. 414, provided that:
Pub. L. 114–113, div. Q, title III, § 336(a)(3),Dec. 18, 2015,129 Stat. 3110, provided that:
Pub. L. 114–113, div. Q, title III, § 336(d)(2),Dec. 18, 2015,129 Stat. 3113, provided that:
Amendment byPub. L. 113–295 effectiveDec. 19, 2014, subject to a savings provision, seesection 221(b) of Pub. L. 113–295, set out as a note undersection 1 of this title.
Pub. L. 113–235, div. P, § 3(c),Dec. 16, 2014,128 Stat. 2829, provided that:
Amendment bysection 201 of Pub. L. 113–97 applicable to years beginning afterDec. 31, 2013, seesection 3 of Pub. L. 113–97, set out as a note undersection 401 of this title.
Pub. L. 113–97, title II, § 203(b),Apr. 7, 2014,128 Stat. 1139, provided that:
Amendment byPub. L. 110–458 effective as if included in the provisions ofPub. L. 109–280 to which the amendment relates, except as otherwise provided, seesection 112 of Pub. L. 110–458, set out as a note undersection 72 of this title.
Amendment bysection 104(b) of Pub. L. 110–245 applicable with respect to deaths and disabilities occurring on or afterJan. 1, 2007, seesection 104(d)(1) of Pub. L. 110–245, set out as a note undersection 401 of this title.
Amendment bysection 105(b)(1) of Pub. L. 110–245 applicable to years beginning afterDecember 31, 2008, seesection 105(b)(3) of Pub. L. 110–245, set out as a note undersection 219 of this title.
Pub. L. 110–28, title VI, § 6611(c),May 25, 2007,121 Stat. 181, provided that:
Amendment bysection 114(c) of Pub. L. 109–280 applicable to plan years beginning after 2007, seesection 114(g)(1) of Pub. L. 109–280, as added byPub. L. 110–458, set out as a note undersection 401 of this title.
Amendment bysection 902(d)(1) of Pub. L. 109–280 applicable to plan years beginning afterDec. 31, 2007, seesection 902(g) of Pub. L. 109–280, set out as a note undersection 401 of this title.
Pub. L. 109–280, title IX, § 903(c),Aug. 17, 2006,120 Stat. 1048, provided that:
Pub. L. 109–280, title IX, § 906(c),Aug. 17, 2006,120 Stat. 1052, provided that:
Amendment byPub. L. 107–147 effective as if included in the provisions of theEconomic Growth and Tax Relief Reconciliation Act of 2001,Pub. L. 107–16, to which such amendment relates, seesection 411(x) of Pub. L. 107–147, set out as a note undersection 25B of this title.
Pub. L. 107–16, title VI, § 631(b),June 7, 2001,115 Stat. 113, provided that:
Pub. L. 107–16, title VI, § 635(d),June 7, 2001,115 Stat. 117, provided that:
Amendment byPub. L. 106–554 effective as if included in the provisions of theTaxpayer Relief Act of 1997,Pub. L. 105–34, to which such amendment relates, see section 1(a)(7) [title III, § 314(g)] ofPub. L. 106–554, set out as a note undersection 56 of this title.
Amendment bysection 6018 of Pub. L. 105–206 effective as if included in the provisions of theSmall Business Job Protection Act of 1996,Pub. L. 104–188, to which such amendment relates, seesection 6018(h) of Pub. L. 105–206, set out as a note undersection 23 of this title.
Pub. L. 105–34, title XV, § 1522(b),Aug. 5, 1997,111 Stat. 1070, provided that:
Amendment by section 1601(d)(6)(A), (7), (h)(2)(D)(i), (ii) ofPub. L. 105–34 effective as if included in the provisions of theSmall Business Job Protection Act of 1996,Pub. L. 104–188, to which it relates, seesection 1601(j) of Pub. L. 105–34, set out as a note undersection 23 of this title.
Amendment bysection 1421(b)(9)(C) of Pub. L. 104–188 applicable to taxable years beginning afterDec. 31, 1996, seesection 1421(e) of Pub. L. 104–188, set out as a note undersection 72 of this title.
Pub. L. 104–188, title I, § 1431(d),Aug. 20, 1996,110 Stat. 1803, provided that:
Pub. L. 104–188, title I, § 1434(c),Aug. 20, 1996,110 Stat. 1807, provided that:
Pub. L. 104–188, title I, § 1454(b),Aug. 20, 1996,110 Stat. 1817, provided that:
Amendment bysection 1461(a) of Pub. L. 104–188 applicable to years beginning afterDec. 31, 1996, seesection 1461(c) of Pub. L. 104–188, set out as a note undersection 404 of this title.
Pub. L. 104–188, title I, § 1462(c),Aug. 20, 1996,110 Stat. 1824, provided that:
Pub. L. 104–188, title I, § 1704(n)(3),Aug. 20, 1996,110 Stat. 1886, provided that:
Amendment byPub. L. 102–318 applicable to distributions afterDec. 31, 1992, seesection 521(e) of Pub. L. 102–318, set out as a note undersection 402 of this title.
Pub. L. 101–508, title XI, § 11703(b)(2),Nov. 5, 1990,104 Stat. 1388–517, provided that:
Amendment by sections 7811(m)(5) and 7813(b) ofPub. L. 101–239 effective, except as otherwise provided, as if included in the provision of theTechnical and Miscellaneous Revenue Act of 1988,Pub. L. 100–647, to which such amendment relates, seesection 7817 of Pub. L. 101–239, set out as a note undersection 1 of this title.
Amendment bysection 7841(a)(2) of Pub. L. 101–239 applicable to transfers afterDec. 19, 1989, in taxable years ending after such date, seesection 7841(a)(3) of Pub. L. 101–239, set out as a note undersection 408 of this title.
Amendment bysection 203(a)(6) of Pub. L. 101–140 effective as if included insection 1151 of Pub. L. 99–514, seesection 203(c) of Pub. L. 101–140, set out as a note undersection 79 of this title.
Amendment bysection 204(b)(2) of Pub. L. 101–140 applicable to years beginning afterDec. 31, 1988, seesection 204(d)(1) of Pub. L. 101–140, set out as a note undersection 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) ofPub. L. 100–647 effective, except as otherwise provided, as if included in the provision of theTax Reform Act of 1986,Pub. L. 99–514, to which such amendment relates, seesection 1019(a) of Pub. L. 100–647, set out as a note undersection 1 of this title.
Pub. L. 100–647, title II, § 2005(c)(3),Nov. 10, 1988,102 Stat. 3612, provided that:
Amendment by section 3011(b)(4), (5) ofPub. L. 100–647 applicable to taxable years beginning afterDec. 31, 1988, but not applicable to any plan for any plan year to whichsection 162(k) of this title (as in effect on the day beforeNov. 10, 1988) did not apply by reason ofsection 10001(e)(2) of Pub. L. 99–272, seesection 3011(d) of Pub. L. 100–647, set out as a note undersection 162 of this title.
Amendment by section 3021(b)(1), (2)(A) ofPub. L. 100–647 applicable to years beginning afterDec. 31, 1986, seesection 3021(d)(2) of Pub. L. 100–647, set out as a note undersection 129 of this title.
Pub. L. 100–647, title VI, § 6067(c),Nov. 10, 1988,102 Stat. 3703, as amended byPub. L. 101–239, title VII, § 7816(k),Dec. 19, 1989,103 Stat. 2421, provided that:
Amendment byPub. L. 100–203 applicable with respect to plan years beginning afterDec. 31, 1987, seesection 9305(d) of Pub. L. 100–203, set out as a note undersection 412 of this title.
Pub. L. 99–514, title XI, § 1114(c),Oct. 22, 1986,100 Stat. 2452, as amended byPub. L. 104–188, title I, § 1431(c)(2),Aug. 20, 1996,110 Stat. 1803;Pub. L. 107–16, title VI, § 663(a),June 7, 2001,115 Stat. 142, provided that:
[Pub. L. 107–16, title VI, § 663(b),June 7, 2001,115 Stat. 143, provided that:
Pub. L. 99–514, title XI, § 1115(b),Oct. 22, 1986,100 Stat. 2454, provided that:
Amendment bysection 1117(c) of Pub. L. 99–514 applicable to plan years beginning afterDec. 31, 1986, with special provisions for plans maintained pursuant to collective bargaining agreements ratified beforeMar. 1, 1986, and for annuity contractsundersection 403(b) of this title, seesection 1117(d) of Pub. L. 99–514, set out as a note undersection 401 of this title.
Pub. L. 99–514, title XI, § 1146(c),Oct. 22, 1986,100 Stat. 2493, provided that:
Amendment by section 1151(e)(1), (i) ofPub. L. 99–514 applicable, with certain qualifications and exceptions, to years beginning afterDec. 31, 1988, seesection 1151(k) of Pub. L. 99–514, as amended, set out as a note undersection 79 of this title.
Amendment bysection 1301(j)(4) of Pub. L. 99–514 applicable to bonds issued afterAug. 15, 1986, except as otherwise provided, see sections 1311 to 1318 ofPub. L. 99–514, set out as an Effective Date; Transitional Rules note undersection 141 of this title.
Amendment bysection 1852(f) of Pub. L. 99–514 effective, except as otherwise provided, as if included in the provisions of theTax Reform Act of 1984,Pub. L. 98–369, div. A, to which such amendment relates, seesection 1881 of Pub. L. 99–514, set out as a note undersection 48 of this title.
Amendment by section 1898(c)(2)(A), (4)(A), (6)(A), (7)(A)(ii)–(vii) ofPub. L. 99–514 effective as if included in the provision of theRetirement Equity Act of 1984,Pub. L. 98–397, to which such amendment relates, except as otherwise provided, seesection 1898(j) of Pub. L. 99–514, set out as a note undersection 401 of this title.
Amendment byPub. L. 98–397 effectiveJan. 1, 1985, except as otherwise provided, seesection 303(d) of Pub. L. 98–397, set out as a note undersection 1001 of Title 29, Labor.
Amendment by section 491(d)(26), (27) ofPub. L. 98–369 applicable to obligations issued afterDec. 31, 1983, seesection 491(f)(1) of Pub. L. 98–369, set out as a note undersection 62 of this title.
Pub. L. 98–369, div. A, title V, § 526(a)(2),July 18, 1984,98 Stat. 874, provided that:
Pub. L. 98–369, div. A, title V, § 526(b)(2),July 18, 1984,98 Stat. 874, provided that:
Pub. L. 98–369, div. A, title V, § 526(d)(3),July 18, 1984,98 Stat. 875, provided that:
Amendment bysection 713(i) of Pub. L. 98–369 effective as if included in the provision of theTax Equity and Fiscal Responsibility Act of 1982,Pub. L. 97–248, to which such amendment relates, seesection 715 of Pub. L. 98–369, set out as a note undersection 31 of this title.
Amendment bysection 240(c) of Pub. L. 97–248, applicable to years beginning afterDec. 31, 1983, seesection 241(a) of Pub. L. 97–248, set out as a note undersection 416 of this title.
Pub. L. 97–248, title II, § 246(b),Sept. 3, 1982,96 Stat. 525, provided that:
Pub. L. 97–248, title II, § 248(b),Sept. 3, 1982,96 Stat. 527, provided that:
Pub. L. 96–605, title II, § 201(c),Dec. 28, 1980,94 Stat. 3527, andPub. L. 96–613, § 5(c),Dec. 28, 1980,94 Stat. 3582, provided that:
Pub. L. 96–364, title IV, § 407(c),Sept. 26, 1980,94 Stat. 1307, provided that:
Amendment by sections 207 and 208(a) ofPub. L. 96–364 effectiveSept. 26, 1980, seesection 210(a) of Pub. L. 96–364, set out as an Effective Date note undersection 194A of this title.
Amendment byPub. L. 95–600 applicable to taxable years beginning afterDec. 31, 1978, seesection 152(h) of Pub. L. 95–600, set out as a note undersection 408 of this title.
Amendment bysection 1901(a)(64) of Pub. L. 94–455 effective for taxable years beginning afterDec. 31, 1976, seesection 1901(d) of Pub. L. 94–455, set out as a note undersection 2 of this title.
Section applicable, except as otherwise provided insection 1017(c) through (i) ofPub. L. 93–406, for plan years beginning afterSept. 2, 1974, and, in the case of plans in existence onJan. 1, 1974, for plan years beginning afterDec. 31, 1975, seesection 1017 of Pub. L. 93–406, set out as an Effective Date; Transitional Rules note undersection 410 of this title.
Pub. L. 109–280, title X, § 1001,Aug. 17, 2006,120 Stat. 1052, provided that:
Secretary of the Treasury or his delegate to issue beforeFeb. 1, 1988, final regulations to carry out amendments made by sections 1114, 1115, and 1117 ofPub. L. 99–514, seesection 1141 of Pub. L. 99–514, set out as a note undersection 401 of this title.
Pub. L. 117–328, div. T, title V, § 501(a), (b),Dec. 29, 2022,136 Stat. 5388, provided that:
Pub. L. 116–94, div. O, title VI, § 601,Dec. 20, 2019,133 Stat. 3181, as amended byPub. L. 117–328, div. T, title V, § 501(c)(1),Dec. 29, 2022,136 Stat. 5389, provided that:
Pub. L. 110–245, title I, § 105(c),June 17, 2008,122 Stat. 1629, provided that:
Pub. L. 114–113, div. Q, title III, § 336(a)(2),Dec. 18, 2015,129 Stat. 3110, provided that:
Pub. L. 114–113, div. Q, title III, § 336(c),Dec. 18, 2015,129 Stat. 3110, provided that:
Pub. L. 114–113, div. Q, title III, § 336(e),Dec. 18, 2015,129 Stat. 3113, provided that:
For special rules on applicability of amendments by subtitles A (§§ 101–108) and B (§§ 111–116) of title I ofPub. L. 109–280 to certain eligible cooperative plans, PBGC settlement plans, and eligible government contractor plans, see sections 104, 105, and 106 ofPub. L. 109–280, set out as notes undersection 401 of this title.
Pub. L. 104–188, title I, § 1457,Aug. 20, 1996,110 Stat. 1818, provided that:
Pub. L. 104–188, title I, § 1462(b),Aug. 20, 1996,110 Stat. 1824, provided that:
Pub. L. 101–140, title II, § 204(b)(1),Nov. 8, 1989,103 Stat. 833, provided that:
[Pub. L. 101–140, title II, § 204(d)(3),Nov. 8, 1989,103 Stat. 833, provided that:
No monies appropriated byPub. L. 101–136 to be used to implement or enforcesection 1151 of Pub. L. 99–514 or the amendments made by such section, seesection 528 of Pub. L. 101–136, set out as a note undersection 89 of this title.
Pub. L. 100–647, title VI, § 6067(b),Nov. 10, 1988,102 Stat. 3703, directed Secretary of the Treasury or his delegate, in consultation withFederal Deposit Insurance Corporation, to conduct a study with respect to proper method of allocating assets in case of a transaction to which the amendment made by such section and, not later thanJan. 1, 1990 (due date extended toJan. 1, 1992, byPub. L. 101–508, title XI, § 11831(b),Nov. 5, 1990,104 Stat. 1388–559) to report results of such study to Committee on Ways and Means ofHouse of Representatives and to Committee on Finance ofSenate.
For provisions directing that if any amendments made by subtitle D [§§ 1401–1465] of title I ofPub. L. 104–188 require an amendment to any plan or annuity contract, such amendment shall not be required to be made before the first day of the first plan year beginning on or afterJan. 1, 1998, seesection 1465 of Pub. L. 104–188, set out as a note undersection 401 of this title.
For provisions directing that if any amendments made by subtitle B [§§ 521–523] of title V ofPub. L. 102–318 require an amendment to any plan, such plan amendment shall not be required to be made before the first plan year beginning on or afterJan. 1, 1994, seesection 523 of Pub. L. 102–318, set out as a note undersection 401 of this title.
For provisions directing that if any amendments made by subtitle A or subtitle C of title XI [§§ 1101–1147 and1171–1177] or title XVIII [§§ 1800–1899A] ofPub. L. 99–514 require an amendment to any plan, such plan amendment shall not be required to be made before the first plan year beginning on or afterJan. 1, 1989, seesection 1140 of Pub. L. 99–514, as amended, set out as a note undersection 401 of this title.