Service for predecessor employer
Employees of controlled group of corporations
In general
For purposes of sections 401, 408(k), 408(p), 410, 411, 415, and 416, all employees of all corporations which are members of a controlled 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.
Special rules for applying family attribution
Plan shall not fail to be treated as satisfying this section
If application of paragraph (2) causes 2 or more entities to be a controlled group or to no longer be in a controlled group, such change shall be treated as a transaction to which section 410(b)(6)(C) applies.
Employees of partnerships, proprietorships, etc., which are under common control
In general
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).
Special rules relating to church plans
General rule
Nonqualified church-controlled organizations
Notwithstanding subparagraph (A), for purposes of this subsection and subsection (m), an organization that is a nonqualified church-controlled organization shall be aggregated with 1 or more other nonqualified church-controlled organizations, or with an organization that is not exempt from tax under section 501, and treated as a single employer with such other organization, if at least 80 percent of the directors or trustees of such other organization are either representatives of, or directly or indirectly controlled by, such nonqualified church-controlled organization. For purposes of this subparagraph, the term “nonqualified church-controlled organization” means a church-controlled tax-exempt organization described in section 501(c)(3) that is not a qualified church-controlled organization (as defined in section 3121(w)(3)(B)).
Permissive aggregation among church-related organizations
The church or convention or association of churches with which an organization described in subparagraph (A) is associated (within the meaning of subsection (e)(3)(D)), or an organization designated by such church or convention or association of churches, may elect to treat such organizations as 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.
Permissive disaggregation of church-related organizations
For purposes of subparagraph (A), in the case of a church plan, an employer may elect to treat churches (as defined in section 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.
Governmental plan
59 Stat. 669For purposes of this part, the term “governmental plan” means a plan established and maintained for its employees by the Government of the United States, by the government of any State or political subdivision thereof, or by any agency or instrumentality of any of the foregoing. The term “governmental plan” also includes any plan to which the Railroad Retirement Act of 1935 or 1937 applies and which is financed by contributions required under that Act and any plan of an international organization which is exempt from taxation by reason of the International Organizations Immunities Act (). The term “governmental plan” includes a plan which is established and maintained by an Indian tribal government (as defined in section 7701(a)(40)), a subdivision of an Indian tribal government (determined in accordance with section 7871(d)), or an agency or instrumentality of either, and all of the participants of which are employees of such entity substantially all of whose services as such an employee are in the performance of essential governmental functions but not in the performance of commercial activities (whether or not an essential government function).
Church plan
In general
For purposes of this part, the term “church plan” means a plan established and maintained (to the extent required in paragraph (2)(B)) for its employees (or their beneficiaries) by a church or by a convention or association of churches which is exempt from tax under section 501.
Certain plans excluded
Definitions and other provisions
Treatment as church plan
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 an organization, 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 such organization is controlled by or associated with a church or a convention or association of churches.
Employee defined
Church treated as employer
A church or a convention or association of churches which is exempt from tax under section 501 shall be deemed the employer of any individual included as an employee under subparagraph (B).
Association with church
An organization, 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 that church or convention or association of churches.
Special rule in case of separation from plan
Correction of failure to meet church plan requirements
In general
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 the correction 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.
Failure to correct
If a correction is not made within the correction 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.
Correction period defined
Special rules for chaplains and self-employed ministers
Certain ministers may participate
In general
Treatment as employer and employee
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 an organization described in section 501(c)(3) and exempt from tax under section 501(a).
Special rules for applying section 403(b) to self-employed ministers
Effect on non-denominational plans
If a duly ordained, commissioned, or licensed minister of a church in the exercise of his or her ministry participates in a church plan (within the meaning of this section) and in the exercise of such ministry is employed by an employer not otherwise participating in such church 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 on , and sections 401(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.
Compensation taken into account only once
If any compensation is taken into account in determining the amount of any contributions made to, or benefits to be provided under, any church plan, such compensation 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.
Exclusion
In the case of a contribution to a church 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.
Multiemployer plan
Definition
Cases of common control
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.
Continuation of status after termination
Notwithstanding paragraph (1), a plan is a multiemployer plan on and after its termination date under title IV of the Employee Retirement Income Security Act of 1974 if the plan was a multiemployer plan under this subsection for the plan year preceding its termination date.
Transitional rule
For any plan year which began before the date of the enactment of the Multiemployer Pension Plan Amendments Act of 1980, the term “multiemployer plan” means a plan described in this subsection as in effect immediately before that date.
Special election
Election with regard to multiemployer status
Maintenance under collective bargaining agreement .—
Plan administrator
Tax treatment of certain contributions
In general
Designation by units of government
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 a governmental plan described in the last sentence of section 414(d) (relating to plans of Indian tribal 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.
Defined contribution plan
For purposes of this part, the term “defined contribution plan” means a plan which provides for an individual account for each participant and for benefits based solely on the amount contributed to the participant’s account, and any income, expenses, gains and losses, and any forfeitures of accounts of other participants which may be allocated to such participant’s account.
Defined benefit plan
For purposes of this part, the term “defined benefit plan” means any plan which is not a defined contribution plan.
Certain plans
Merger and consolidations of plans or transfers of plan assets
In general
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 after , 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 plan with respect to any transaction to the extent that participants either before or after the transaction are covered under a multiemployer plan to which Title IV of the Employee Retirement Income Security Act of 1974 applies.
Allocation of assets in plan spin-offs, etc.
In general
Applicable percentage
Excess assets
Certain spun-off plans not taken into account
In general
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.
Plans transferred out of controlled groups
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 same controlled group as the employer maintaining the original plan.
Plans transferred out of multiple employer plans
A plan as described in this clause if, after the spin-off, any employer maintaining such plan (and any member of the same controlled 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 same controlled group as such other employer) which maintained the plan in existence before the spin-off.
Terminated plans
A plan is described in this clause if, pursuant to the transaction involving the spin-off, the plan is terminated.
Controlled group
oFor purposes of this subparagraph, the term “controlled group” means any group treated as a single employer under subsection (b), (c), (m), or ().
Paragraph not to apply to multiemployer plans
This paragraph does not apply to any multiemployer plan with respect to any spin-off to the extent that participants either before or after the spin-off are covered under a multiemployer plan to which title IV of the Employee Retirement Income Security Act of 1974 applies.
Application to similar transaction
Except as provided by the Secretary, rules similar to the rules of this paragraph shall apply to transactions similar to spin-offs.
Special rules for bridge depository institutions
Employees of an affiliated service group
In general
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 an affiliated service group shall be treated as employed by a single employer.
Affiliated service group
Service organizations
For purposes of this subsection, the term “service organization” means an organization the principal business of which is the performance of services.
Employee benefit requirements
Certain organizations performing management functions
Other definitions
Organization defined
The term “organization” means a corporation, partnership, or other organization.
Ownership
In general
In determining ownership, the principles of section 318(a) shall apply, except that community property laws shall be disregarded for purposes of determining ownership.
Special rules for applying family attribution
Plan shall not fail to be treated as satisfying this section
If the application of clause (ii) causes two or more entities to be an affiliated service group, or to no longer be in an affiliated service group, such change shall be treated as a transaction to which section 410(b)(6)(C) applies.
Employee leasing
In general
Leased employee
Requirements
Time when first considered as employee
In general
In the case of any leased 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).
Years of service
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 a leased employee but for the requirements of paragraph (2)(B).
Safe harbor
In general
Plan requirements
Definitions
Highly compensated employee
The term “highly compensated employee” has the meaning given such term by section 414(q).
Nonhighly compensated work force
Compensation
Other rules
Related persons
The term “related persons” has the same meaning as when used in section 144(a)(3).
Employees of entities under common control
oThe rules of subsections (b), (c), (m), and () shall apply.
Regulations
Qualified domestic relations order defined
In general
Qualified domestic relations order
Domestic relations order
Order must clearly specify certain facts
Order may not alter amount, form, etc., of benefits
Exception for certain payments made after earliest retirement age
In general
Earliest retirement age
Treatment of former spouse as surviving spouse for purposes of determining survivor benefits
Plan procedures with respect to orders
Notice and determination by administrator
Plan to establish reasonable procedures
Each plan shall establish reasonable procedures to determine the qualified status of domestic relations orders and to administer distributions under such qualified orders.
Procedures for period during which determination is being made
In general
During any period in which the issue of whether a domestic relations order is a qualified domestic relations order is being determined (by the plan administrator, by a court of competent jurisdiction, or otherwise), the plan administrator shall separately account for the amounts (hereinafter in this paragraph referred to as the “segregated amounts”) which would have been payable to the alternate payee during such period if the order had been determined to be a qualified domestic relations order.
Payment to alternate payee if order determined to be qualified domestic relations order
If within the 18-month period described in subparagraph (E) the order (or modification thereof) is determined to be a qualified domestic relations order, the plan administrator shall pay the segregated amounts (including any interest thereon) to the person or persons entitled thereto.
Payment to plan participant in certain cases
Subsequent determination or order to be applied prospectively only
Any determination that an order is a qualified domestic relations order which is made after the close of the 18-month period described in subparagraph (E) shall be applied prospectively only.
Determination of 18-month period
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 the domestic relations order.
Alternate payee defined
The term “alternate payee” means any spouse, former spouse, child or other dependent of a participant who is recognized by a domestic relations order as having a right to receive all, or a portion of, the benefits payable under a plan with respect to such participant.
Subsection not to apply to plans to which section 401(a)(13) does not apply
This subsection shall not apply to any plan to which section 401(a)(13) does not apply. For purposes of this title, except as provided in regulations, any distribution from an annuity contract under section 403(b) pursuant to a qualified domestic relations order shall be treated in the same manner as a distribution from a plan to which section 401(a)(13) applies.
Waiver of certain distribution requirements
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 a qualified domestic relations order.
Application of rules to certain other plans
For purposes of this title, a distribution or payment from a governmental plan (as defined in subsection (d)) or a church plan (as described in subsection (e)) or an eligible deferred compensation plan (within the meaning of section 457(b)) shall be treated as made pursuant to a qualified domestic relations order if it is made pursuant to a domestic relations order which meets the requirement of clause (i) of paragraph (1)(A).
Tax treatment of payments from a section 457 plan
If a distribution or payment from an eligible deferred compensation plan described in section 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.
Consultation with the Secretary
In prescribing regulations under this subsection and section 401(a)(13), the Secretary of Labor shall consult with the Secretary.
Highly compensated employee
In general
5-percent owner
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.
Top-paid group
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 of compensation paid during such year.
Compensation
For purposes of this subsection, the term “compensation” has the meaning given such term by section 415(c)(3).
Excluded employees
Former employees
Coordination with other provisions
oSubsections (b), (c), (m), (n), and () shall be applied before the application of this subsection.
Special rule for nonresident aliens
For purposes of this subsection and subsection (r), 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)) shall not be treated as employees.
Certain employees not considered highly compensated and excluded employees under pre-ERISA rules for church plans
In the case of a church 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 a highly compensated employee for any year unless such employee is a highly compensated employee under paragraph (1) for such year.
Special rules for separate line of business
In general
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.
Line of business must have 50 employees, etc.
Safe harbor rule
In general
Determination may be based on preceding year
Highly compensated employee percentage defined
For purposes of this subsection, the term “highly compensated employee percentage” means the percentage which highly compensated employees performing services for the line of business are of all employees performing services for the line of business.
Allocation of benefits to 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.
Headquarters personnel, etc.
Separate operating units
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.
Affiliated service groups
This subsection shall not apply in the case of any affiliated service group (within the meaning of section 414(m)).
Compensation
In general
Except as provided in this subsection, the term “compensation” has the meaning given such term by section 415(c)(3).
Employer may elect not to treat certain deferrals as compensation
An employer may elect not to include as compensation 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).
Alternative determination of compensation
The Secretary shall by regulation provide for alternative methods of determining compensation 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 of highly compensated employees (within the meaning of subsection (q)).
Applicable provision
For purposes of this subsection, the term “applicable provision” means any provision which specifically refers to this subsection.
Application of controlled group rules to certain employee benefits
In general
oAll 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 an applicable section. The provisions of subsection () shall apply with respect to the requirements of an applicable section.
Applicable 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.
Special rules relating to veterans’ reemployment rights under USERRA and to differential wage payments to members on active duty
Treatment of certain contributions made pursuant to veterans’ reemployment rights
Reemployment rights under USERRA with respect to elective deferrals
In general
Amount of makeup required
The amount determined under this subparagraph with respect to any plan is the maximum amount of the elective 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 of qualified military service if the individual had continued to be employed by the employer during such period and received compensation as determined under paragraph (7). Proper adjustment shall be made to the amount determined under the preceding sentence for any elective deferrals actually made during the period of such qualified military service.
Elective deferral
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 compensation under an eligible deferred compensation plan (as defined in section 457(b)).
After-tax employee contributions
References in subparagraphs (A) and (B) to elective deferrals shall be treated as including references to employee contributions.
Certain retroactive adjustments not required
Loan repayment suspensions permitted
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 chapter 43 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).
Qualified military service
For purposes of this subsection, the term “qualified military service” means any service in the uniformed services (as defined in chapter 43 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.
Individual account plan
For purposes of this subsection, the term “individual account plan” means any defined contribution plan (including any tax-sheltered annuity plan under section 403(b), any simplified employee pension under section 408(k), any qualified salary reduction arrangement under section 408(p), and any eligible deferred compensation plan (as defined in section 457(b))).
Compensation
USERRA requirements for qualified retirement plans
Treatment in the case of death or disability resulting from active military service
In general
For benefit accrual purposes, an employer sponsoring a retirement plan may treat an individual who dies or becomes disabled (as defined under the terms of the plan) while performing qualified military service with respect to the employer maintaining the plan as if the individual has resumed employment in accordance with the individual’s reemployment rights under chapter 43 of title 38, United States Code, on the day preceding death or disability (as the case may be) and terminated employment on the actual date of death or disability. In the case of any such 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.
Nondiscrimination requirement
oSubparagraph (A) shall apply only if all individuals performing qualified military service with respect to the employer maintaining the plan (as determined under subsections (b), (c), (m), and ()) who die or became disabled as a result of performing qualified military service prior to reemployment by the employer are credited with service and benefits on reasonably equivalent terms.
Determination of benefits
Plans not subject to title 38
This subsection shall not apply to any retirement plan to which chapter 43 of title 38, United States Code, does not apply.
References
For purposes of this section, any reference to chapter 43 of title 38, United States Code, shall be treated as a reference to such chapter as in effect on (without regard to any subsequent amendment).
Treatment of differential wage payments
In general
Special rule for distributions
In general
2
Limitation
If an individual elects to receive a distribution by reason of clause (i), the plan shall provide that the individual may not make an elective deferral or employee contribution during the 6-month period beginning on the date of the distribution.
Nondiscrimination requirement
oSubparagraph (A)(iii) shall apply only if all employees of an employer (as determined under subsections (b), (c), (m), and ()) performing service in the uniformed services described in section 3401(h)(2)(A) are entitled to receive differential wage payments on 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.
Differential wage payment
For purposes of this paragraph, the term “differential wage payment” has the meaning given such term by section 3401(h)(2).
Catch-up contributions for individuals age 50 or over
In general
An applicable employer plan shall not be treated as failing to meet any requirement of this title solely because the plan permits an eligible participant to make additional elective deferrals in any plan year.
Limitation on amount of additional deferrals
In general
Applicable dollar amount
Cost-of-living adjustment
Certain large employers
In the case of a year beginning after , 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 beginning , 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 after , 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 beginning .
Other employers
In the case of a year beginning after , 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 beginning .
Aggregation of plans
oFor 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 ()) 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.
Adjusted dollar amount
Treatment of contributions
Application of nondiscrimination rules
In general
An applicable employer plan shall be treated as failing to meet the nondiscrimination requirements under section 401(a)(4) with respect to benefits, rights, and features unless the plan allows all eligible participants to make the same election with respect to the additional elective deferrals under this subsection.
Aggregation
oFor purposes of subparagraph (A), all plans maintained by employers who are treated as a single employer under subsection (b), (c), (m), or () 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).
Eligible participant
Other definitions and rules
Applicable employer plan
Elective deferral
The term “elective deferral” has the meaning given such term by subsection (u)(2)(C).
Exception for section 457 plans
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).
Certain deferrals must be Roth contributions
In general
Except as provided in subparagraph (C), in the case of an eligible participant whose wages (as defined in section 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 deferrals are designated Roth contributions (as defined in section 402A(c)(1)) made pursuant to an employee election.
Roth option
In the case of an applicable 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 participant may make the participant’s additional elective deferrals as designated Roth contributions.
Exception
Subparagraph (A) shall not apply in the case of an applicable employer plan described in paragraph (6)(A)(iv).
Election to change deferrals
The Secretary may provide by regulations that an eligible participant may elect to change the participant’s election to make additional elective deferrals if the participant’s compensation is determined to exceed the limitation under subparagraph (A) after the election is made.
Cost of living adjustment
In the case of a year beginning after , 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 beginning , 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.
Special rules for certain withdrawals from eligible automatic contribution arrangements
In general
Permissible withdrawal
In general
Time for making election
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.
Amount of distribution
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 the eligible automatic contribution arrangement applies to the employee and any succeeding payroll period beginning before the effective date of the election (and earnings attributable thereto).
Eligible automatic contribution arrangement
Notice requirements
In general
Time and form of notice
Applicable employer plan
Special rule
A withdrawal described in paragraph (1) (subject to the limitation of paragraph (2)(C)) shall not be taken into account for purposes of section 401(k)(3) or for purposes of applying the limitation under section 402(g)(1).
Special rules for eligible combined defined benefit plans and qualified cash or deferred arrangements
General rule
Except as provided in this subsection, the requirements of this title shall be applied to any defined benefit plan or applicable defined contribution plan which is part of an eligible combined plan in 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 plan and the applicable defined contribution plan forming part of an eligible combined plan, the plan administrator shall terminate each such plan separately.
Eligible combined plan
In general
Benefit requirements
In general
The benefit requirements of this subparagraph are met with respect to the defined benefit plan forming part of the eligible combined plan if the accrued benefit of each participant derived from employer contributions, when expressed as an annual retirement benefit, is not less than the applicable percentage of 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 compensation from the employer.
Applicable percentage
Special rule for applicable defined benefit plans
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. |
Years of service
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, any elective deferral with respect to the qualified cash or deferred arrangement to which subparagraph (C) applies.
Contribution requirements
In general
Nonelective contributions
An applicable 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.
Vesting requirements
Uniform provision of contributions and benefits
In the case of a defined benefit plan or applicable 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.
Requirements must be met without taking into account social security and similar contributions and benefits or other plans
In general
The requirements of this subparagraph are met if the requirements of clauses (ii) and (iii) are met.
Social security and similar contributions
Other plans and arrangements
The requirements of this clause are met if the applicable defined contribution plan and defined benefit plan forming part of an eligible combined plan meet the requirements of sections 401(a)(4) and 410(b) without being combined with any other plan.
Nondiscrimination requirements for qualified cash or deferred arrangement
In general
A qualified cash or deferred arrangement which is included in an applicable defined contribution plan forming part of an eligible combined plan shall be treated as meeting the requirements of section 401(k)(3)(A)(ii) if the requirements of paragraph (2)(C) are met with respect to such arrangement.
Matching contributions
In applying section 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).
Satisfaction of top-heavy rules
A defined benefit plan and applicable defined contribution plan forming part of an eligible combined plan for any plan year shall be treated as meeting the requirements of section 416 for the plan year.
Automatic contribution arrangement
In general
Notice requirements
In general
The requirements of this subparagraph are met if the requirements of clauses (ii) and (iii) are met.
Reasonable period to make election
Annual notice of rights and obligations
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.
Coordination with other requirements
Treatment of separate plans
Section 414(k) shall not apply to an eligible combined plan.
Reporting
An eligible combined plan shall be treated as a single plan for purposes of sections 6058 and 6059.
Applicable defined contribution plan
In general
The term “applicable defined contribution plan” means a defined contribution plan which includes a qualified cash or deferred arrangement.
Qualified cash or deferred arrangement
The term “qualified cash or deferred arrangement” has the meaning given such term by section 401(k)(2).
Cooperative and small employer charity pension plans
In general
Aggregation
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).
Election
In general
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 after , 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.
Special rule
If a plan described in subparagraph (A) is treated as a CSEC plan, section 104 of the Pension Protection Act of 2006, as amended by the Preservation of Access to Care for Medicare 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.
Certain plan transfers and mergers
In general
Limitation
Paragraph (1) shall not apply to a transfer or merger unless the participant’s or beneficiary’s total accrued benefit immediately after the transfer or merger is equal to or greater than the participant’s or beneficiary’s total accrued benefit immediately before the transfer or merger, and such total accrued benefit is nonforfeitable after the transfer or merger.
Qualification
A plan or annuity contract shall not fail to be considered to be described in section 401(a) or 403(b) merely because such plan or annuity contract engages in a transfer or merger described in this subsection.
Definitions
Church or convention or association of churches
The term “church or convention or association of churches” includes an organization described in subparagraph (A) or (B)(ii) of subsection (e)(3).
Annuity contract
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).
Accrued benefit
Special rules applicable to benefit overpayments
In general
Reduction in future benefit payments and recovery from responsible party
Employer funding obligations
Nothing in this subsection shall relieve an employer of any obligation imposed on it to make contributions to a plan to meet the minimum funding standards under sections 412 and 430 or to prevent or restore an impermissible forfeiture in accordance with section 411.
Observance of benefit limitations
Notwithstanding paragraph (1), a plan to which paragraph (1) applies shall observe any limitations imposed on it by section 401(a)(17) or 415. 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.
Coordination with other qualification requirements
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.
Eliminating unnecessary plan requirements related to unenrolled participants
In general
Unenrolled participant
Annual reminder notice
For purposes of this subsection, the term “annual reminder notice” means the notice described in section 111(c) of the Employee Retirement Income Security Act of 1974.
Correcting automatic contribution errors
In general
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 a corrected error.
Corrected error defined
No obligation for employer to restore missed elective deferrals
If the requirements of paragraph (2)(B) are satisfied, the employer will not be required to provide eligible employees with the missed amount of elective deferrals resulting from a reasonable administrative error described in paragraph (2)(A)(i) or (ii) through a qualified nonelective contribution, or otherwise.
Regulations and guidance for favorable correction methods
Pub. L. 93–406, title II, § 101588 Stat. 925Pub. L. 94–455, title XIX90 Stat. 1775Pub. L. 95–600, title I, § 152(d)92 Stat. 2799Pub. L. 96–364, title II94 Stat. 1288Pub. L. 96–605, title II, § 201(a)94 Stat. 3526Pub. L. 96–613, § 5(a)94 Stat. 3580Pub. L. 97–248, title II96 Stat. 520Pub. L. 98–369, div. A, title IV, § 491(d)(26)98 Stat. 850Pub. L. 98–397, title II, § 204(b)98 Stat. 1445Pub. L. 99–514, title XI100 Stat. 2448Pub. L. 100–203, title IX, § 9305(c)101 Stat. 1330–352Pub. L. 100–647, title I102 Stat. 3460Pub. L. 101–140, title II103 Stat. 831Pub. L. 101–239, title VII103 Stat. 2412Pub. L. 101–508, title XI, § 11703(b)(1)104 Stat. 1388–517Pub. L. 102–318, title V, § 521(b)(20)106 Stat. 311Pub. L. 104–188, title I110 Stat. 1798Pub. L. 105–34, title XV, § 1522(a)111 Stat. 1070Pub. L. 105–206, title VI, § 6018(c)112 Stat. 822Pub. L. 106–554, § 1(a)(7) [title III, § 314(e)(2)]114 Stat. 2763Pub. L. 107–16, title VI115 Stat. 111Pub. L. 107–147, title IV, § 411o116 Stat. 48Pub. L. 108–311, title IV, § 408(a)(15)118 Stat. 1192Pub. L. 109–280, title I, § 114(c)120 Stat. 853Pub. L. 110–28, title VI, § 6611(a)(2)121 Stat. 180Pub. L. 110–245, title I122 Stat. 1626Pub. L. 110–289, div. A, title VI, § 1604(b)(4)122 Stat. 2829Pub. L. 110–458, title I122 Stat. 5099Pub. L. 113–97, title II128 Stat. 1121Pub. L. 113–235, div. P, § 3(b)128 Stat. 2829Pub. L. 113–295, div. A, title II, § 221(a)(19)(B)(i)128 Stat. 4039Pub. L. 114–113, div. Q, title III, § 336(a)(1)129 Stat. 3109Pub. L. 115–141, div. U, title IV, § 401(a)(87)132 Stat. 1188Pub. L. 116–136, div. A, title III, § 3609(b)134 Stat. 413Pub. L. 117–328, div. T, title I136 Stat. 5290(Added , , ; amended , §§ 1901(a)(64), 1906(b)(13)(A), , , 1834; , , ; , §§ 207, 208(a), title IV, § 407(b), , , 1289, 1305; , , ; , , ; , §§ 240(c), 246(a), 248(a), , , 525, 526; , (27), title V, § 526(a)(1), (b)(1), (d)(1), (2), title VII, § 713(i), , , 874, 875, 960; , , ; , §§ 1114(a), (b)(11), 1115(a), 1117(c), 1146(a), (b), 1151(e)(1), (i), title XIII, § 1301(j)(4), title XVIII, §§ 1852(f), 1898(c)(2)(A), (4)(A), (6)(A), (7)(A)(ii)–(vii), 1899A(12), , , 2451, 2452, 2462, 2491, 2506, 2507, 2657, 2868, 2951, 2953, 2954, 2958; , , ; , §§ 1011(d)(8), (e)(4), (h)(5), (i)(1)–(4)(A), (j)(1), (2), 1011A(b)(3), 1011B(a)(16), (17), (19), (20), 1018(t)(8)(E)–(G), title II, § 2005(c)(1), (2), title III, §§ 3011(b)(4), (5), 3021(b)(1), (2)(A), title VI, § 6067(a), , , 3461, 3465, 3467, 3468, 3473, 3485, 3589, 3611, 3612, 3625, 3631, 3632, 3703; , §§ 203(a)(6), 204(b)(2), , , 833; , §§ 7811(m)(5), 7813(b), 7841(a)(2), , , 2413, 2427; , , ; –(22), , ; , §§ 1421(b)(9)(C), 1431(a), (b)(1), (c)(1)(A), (D), (E), 1434(b), 1454(a), 1461(a), 1462(a), 1704(n)(1), , , 1802, 1803, 1807, 1817, 1822, 1824, 1883; , title XVI, § 1601(d)(6)(A), (7), (h)(2)(D)(i), (ii), , , 1089, 1090, 1092; , , ; , , , 2763A–643; , §§ 631(a), 635(a)–(c), , , 117; ()(3)–(8), , , 49; , , ; , title IX, §§ 902(d)(1), 903(a), 906(a)(1), (b)(1)(C), title XI, § 1106(b), , , 1036, 1040, 1051, 1052, 1062; , (b)(2), , , 181; , §§ 104(b), 105(b)(1), , , 1628; , , ; , §§ 101(d)(2)(E), 109(b)(4)–(c)(1), , , 5111; , §§ 201, 203(a), , , 1138; , , ; , (ii), (55), , , 4045; , (d)(1), , , 3112; –(91), , ; , , ; , §§ 109(a)–(c), 117(b), title III, §§ 301(b)(1), 315(a), 320(b), 339(a), 350(a), title VI, § 603(a), , , 5300, 5337, 5351, 5355, 5374, 5386, 5391.)
Inflation Adjusted Items for Certain Years
section 401 of this titleFor inflation adjustment of certain items in this section, see Internal Revenue Notices listed in a table under .
Editorial Notes
References in Text
act Aug. 29, 1935, ch. 81249 Stat. 867act June 24, 1937, ch. 382, part I50 Stat. 307Pub. L. 93–444, title I88 Stat. 1305The Railroad Retirement Act of 1935 or 1937, referred to in subsec. (d), means , , known as the Railroad Retirement Act of 1935. The Railroad Retirement Act of 1935 was amended generally by , , and was known as the Railroad Retirement Act of 1937. The Railroad Retirement Act of 1937 was amended generally and redesignated the Railroad Retirement Act of 1974 by , , 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.
59 Stat. 669act Dec. 29, 1945, ch. 652, title I59 Stat. 669section 288 of Title 22The International Organizations Immunities Act (), referred to in subsec. (d), is , , 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 the Internal Revenue Code of 1939. For exemption from taxation of income of international organizations and of the compensation of 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 under and Tables.
lPub. L. 93–40688 Stat. 829section 1001 of Title 29The Employee Retirement Income Security Act of 1974, referred to in subsecs. (f)(3), (5), (6)(B), (F), ()(1), (2)(E), and (bb)(2)(B), (3), is , , , 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 the Employee 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 under and Tables.
Pub. L. 96–364The date of the enactment of the Multiemployer Pension Plan Amendments Act of 1980, referred to in subsec. (f)(4), (5), means the date of the enactment of , which was approved .
Effective date of the Multiemployer Pension Plan Amendments Act of 1980, referred to in subsec. (f)(5), probably means the date of enactment of the Multiemployer Pension Plan Amendments Act of 1980, which was approved .
Pub. L. 109–280120 Stat. 780section 401 of this titlesection 1001 of Title 29The Pension Protection Act of 2006, referred to in subsecs. (f)(6)(A) and (y)(1)(A), (3)(B), is , , . Section 104 of the Act is set out as a note under . For complete classification of this Act to the Code, see Short Title of 2006 Amendment note set out under , Labor, and Tables.
section 403(b)(7)(A)(ii) of this titlePub. L. 116–94, div. O, title I, § 109(c)(2)133 Stat. 3151Section 403(b)(7)(A)(ii), referred to in subsec. (u)(12)(B)(i), probably means prior to amendment by , , .
Pub. L. 111–192124 Stat. 1280section 1001 of Title 29The Preservation of Access to Care for Medicare Beneficiaries and Pension Relief Act of 2010, referred to in subsec. (y)(1)(A)(ii), (3)(B), is , , . For complete classification of this Act to the Code, see Short Title of 2010 Amendment note set out under , Labor, and Tables.
Amendments
Pub. L. 117–328, § 315(a)(1)2022—Subsec. (b). , designated existing provisions as par. (1), inserted heading, and added par. (2).
Pub. L. 117–328, § 315(a)(2)(A)Subsec. (m)(6)(B). , (B), designated existing provisions as cl. (i), inserted heading, and added cls. (ii) and (iii).
Pub. L. 117–328, § 315(a)(2)(C)Subsec. (m)(6)(B)(i). , substituted “apply, except that community property laws shall be disregarded for purposes of determining ownership” for “apply”.
Pub. L. 117–328, § 339(a)(2)Subsec. (p)(1)(B). , inserted concluding provisions.
Pub. L. 117–328, § 339(a)(1)Subsec. (p)(1)(B)(ii). , inserted “or Tribal” after “State”.
Pub. L. 117–328, § 109(a)(1)Subsec. (v)(2)(B)(i). , inserted before period at end “(the adjusted dollar amount, in the case of an eligible participant who would attain age 60 but would not attain age 64 before the close of the taxable year)”.
Pub. L. 117–328, § 117(b)(1)(A)Subsec. (v)(2)(B)(ii). , 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 participant who would attain age 60 but would not attain age 64 before the close of the taxable year)”.
Pub. L. 117–328, § 117(b)(1)(B)Subsec. (v)(2)(B)(iii). , added cl. (iii).
Pub. L. 117–328, § 117(b)(2)Subsec. (v)(2)(C). , 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 after , 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 beginning .”
Pub. L. 117–328, § 109(b)Subsec. (v)(2)(E). , added subpar. (E).
Pub. L. 117–328, § 603(a)Subsec. (v)(7). , added par. (7).
Pub. L. 117–328, § 301(b)(1)Subsec. (aa). , added subsec. (aa).
Pub. L. 117–328, § 320(b)Subsec. (bb). , added subsec. (bb).
Pub. L. 117–328, § 350(a)Subsec. (cc). , added subsec. (cc).
Pub. L. 116–1362020—Subsec. (y)(1)(D). added subpar. (D).
lPub. L. 115–141, § 401(a)(87)2018—Subsec. ()(2)(G). , substituted “depository institutions” for “banks” in heading.
Pub. L. 115–141, § 401(a)(88)Subsec. (u)(6). , substituted “section 457(b)))” for “section 457(b))”.
Pub. L. 115–141, § 401(a)(89)Subsec. (x)(1). , substituted “is” for “are”.
Pub. L. 115–141, § 401(a)(90)Subsec. (y)(1)(C)(i). , struck out “of such Code” after “section 501(c)(3)”.
Pub. L. 115–141, § 401(a)(91)Subsec. (y)(2). , substituted “subparagraphs” for “subparagraph”.
Pub. L. 114–113, § 336(a)(1)2015—Subsec. (c). , designated existing provisions as par. (1), inserted heading, substituted “Except as provided in paragraph (2), for purposes” for “For purposes”, and added par. (2).
Pub. L. 114–113, § 336(d)(1)Subsec. (z). , added subsec. (z).
Pub. L. 113–295, § 221(a)(19)(B)(i)2014—Subsec. (n)(3)(C). , struck out “120,” after “117(d),”.
Pub. L. 113–295, § 221(a)(19)(B)(ii)Subsec. (t)(2). , struck out “120,” after “117(d),”.
Pub. L. 113–295, § 221(a)(55)Subsec. (v)(2)(B)(i), (ii). , 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 plan other than a plan described in section 401(k)(11) or 408(p) and an applicable employer plan described in section 401(k)(11) or 408(p), respectively.
Pub. L. 113–97, § 201Subsec. (y). , added subsec. (y).
Pub. L. 113–235, § 3(b)(1)Subsec. (y)(1)(C). , added subpar. (C).
Pub. L. 113–235, § 3(b)(2)Subsec. (y)(2). , substituted “subparagraph (B) and (C) of paragraph (1)” for “paragraph (1)(B)”.
Pub. L. 113–97, § 203(a)Subsec. (y)(3). , added par. (3).
lPub. L. 110–458, § 101(d)(2)(E)2008—Subsec. ()(2)(B)(i)(I). , 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”.
lPub. L. 110–289, § 1604(b)(4)Subsec. ()(2)(G). , 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 of Congress.
Pub. L. 110–245, § 105(b)(1)(B)Subsec. (u). , inserted “and to differential wage payments to members on active duty” after “USERRA” in heading.
Pub. L. 110–245, § 104(b)Subsec. (u)(9) to (11). , added par. (9) and redesignated former pars. (9) and (10) as (10) and (11), respectively.
Pub. L. 110–245, § 105(b)(1)(A)Subsec. (u)(12). , added par. (12).
Pub. L. 110–458, § 109(b)(4)Subsec. (w)(3)(B) to (D). , 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 the Employee Retirement Income Security Act of 1974, and”.
Pub. L. 110–458, § 109(b)(5)Subsec. (w)(5)(D), (E). , added subpars. (D) and (E).
Pub. L. 110–458, § 109(b)(6)Subsec. (w)(6). , inserted “or for purposes of applying the limitation under section 402(g)(1)” before period at end.
Pub. L. 110–458, § 109(c)(1)Subsec. (x)(1). , inserted at end “In the case of a termination of the defined benefit plan and the applicable defined contribution plan forming part of an eligible combined plan, the plan administrator shall terminate each such plan separately.”
Pub. L. 110–28, § 6611(a)(2)(A)2007—Subsec. (f)(6)(A)(ii)(I). , 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 the Pension Protection Act of 2006,”.
Pub. L. 110–28, § 6611(a)(2)(B)Subsec. (f)(6)(B). , substituted “starting with any plan year beginning on or after , and ending before , as designated by the plan in the election made under subparagraph (A)(ii)” for “starting with the first plan year ending after the date of the enactment of the Pension Protection Act of 2006”.
Pub. L. 110–28, § 6611(b)(2)Subsec. (f)(6)(E). , substituted “if it is a plan sponsored by an organization which is described in section 501(c)(5) and exempt from tax under section 501(a) and which was established in Chicago, Illinois, on .” for “if it is a plan—
“(i) that was established in Chicago, Illinois, on ; and
“(ii) sponsored by an organization described in section 501(c)(5) and exempt from tax under section 501(a).”
Pub. L. 110–28, § 6611(a)(2)(C)Subsec. (f)(6)(F). , added subpar. (F).
Pub. L. 109–280, § 906(a)(1)2006—Subsec. (d). , inserted at end “The term ‘governmental plan’ includes a plan which is established and maintained by an Indian tribal government (as defined in section 7701(a)(40)), a subdivision of an Indian tribal government (determined in accordance with section 7871(d)), or an agency or instrumentality of either, and all of the participants of which are employees of such entity substantially all of whose services as such an employee are in the performance of essential governmental functions but not in the performance of commercial activities (whether or not an essential government function).”
Pub. L. 109–280, § 1106(b)Subsec. (f)(6). , added par. (6).
Pub. L. 109–280, § 906(b)(1)(C)Subsec. (h)(2). , inserted “or a governmental plan described in the last sentence of section 414(d) (relating to plans of Indian tribal governments),” after “foregoing,”.
lPub. L. 109–280, § 114(c)Subsec. ()(2)(B)(i)(I). , 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”.
Pub. L. 109–280, § 902(d)(1)Subsec. (w). , added subsec. (w).
Pub. L. 109–280, § 903(a)Subsec. (x). , added subsec. (x).
Pub. L. 108–3112004—Subsec. (q)(7). substituted “subsection” for “section”.
Pub. L. 107–147, § 411o2002—Subsec. (v)(2)(D). ()(3), added subpar. (D).
Pub. L. 107–147, § 411oSubsec. (v)(3)(A)(i). ()(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”.
Pub. L. 107–147, § 411oSubsec. (v)(3)(B). ()(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”.
Pub. L. 107–147, § 411oSubsec. (v)(4)(B). ()(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)”.
Pub. L. 107–147, § 411oSubsec. (v)(5). ()(7)(A), struck out “, with respect to any plan year,” before “a participant” in introductory provisions.
Pub. L. 107–147, § 411oSubsec. (v)(5)(A). ()(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”.
Pub. L. 107–147, § 411oSubsec. (v)(5)(B). ()(7)(C), substituted “plan (or other applicable) year” for “plan year”.
Pub. L. 107–147, § 411oSubsec. (v)(6)(C). ()(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 plan described in subparagraph (A)(iii) for any year to which section 457(b)(3) applies.”
Pub. L. 107–16, § 635(b)2001—Subsec. (p)(10). , substituted “section 409(d), and section 457(d)” for “and section 409(d)”.
Pub. L. 107–16, § 635(a)Subsec. (p)(11). , in heading substituted “certain other plans” for “governmental and church plans” and in text inserted “or an eligible deferred compensation plan (within the meaning of section 457(b))” after “subsection (e))”.
Pub. L. 107–16, § 635(c)Subsec. (p)(12), (13). , added par. (12) and redesignated former par. (12) as (13).
Pub. L. 107–16, § 631(a)Subsec. (v). , added subsec. (v).
Pub. L. 106–5542000—Subsec. (s)(2). substituted “section 125, 132(f)(4), 402(e)(3)” for “section 125, 402(e)(3)”.
Pub. L. 105–206Pub. L. 104–188, § 1434(c)(1)(E)1998—Subsec. (q)(5). made technical amendment to . See 1996 Amendment note below.
Pub. L. 105–34, § 1601(d)(6)(A)1997—Subsec. (e)(5)(A). , amended heading and text of subpar. (A) generally. Prior to amendment, text read as follows: “For purposes of this part—
In general“(i) .—An employee of a church or a convention or association of churches shall include a duly ordained, commissioned, or licensed minister of a church who, in connection with the exercise of his or her ministry—
“(I) is a self-employed individual (within the meaning of section 401(c)(1)(B)), or
“(II) is employed by an organization other than an organization described in section 501(c)(3).
Treatment as employer and employee.—“(ii)
Self-employed“(I) .—A minister described in clause (i)(I) shall be treated as his or her own employer which is an organization described in section 501(c)(3) and which is exempt from tax under section 501(a).
Others“(II) .—A minister described in clause (i)(II) shall be treated as employed by an organization described in section 501(c)(3) and exempt from tax under section 501(a).”
Pub. L. 105–34, § 1522(a)(1)Subsec. (e)(5)(C). , substituted “not otherwise participating” for “not eligible to participate”.
Pub. L. 105–34, § 1522(a)(2)Subsec. (e)(5)(E). , added subpar. (E).
Pub. L. 105–34, § 1601(h)(2)(D)(i)Subsec. (n)(3)(C). , inserted “137,” after “132,”.
Pub. L. 105–34, § 1601(d)(7)Subsec. (q)(7), (9). , redesignated par. (7), relating to certain employees not considered highly compensated and excluded employees under pre-ERISA rules for church plans, as (9).
Pub. L. 105–34, § 1601(h)(2)(D)(ii)Subsec. (t)(2). , inserted “137,” after “132,”.
Pub. L. 104–188, § 1421(b)(9)(C)1996—Subsecs. (b), (c). , inserted “408(p),” after “408(k),”.
Pub. L. 104–188, § 1461(a)Subsec. (e)(5). , added par. (5).
Pub. L. 104–188, § 1421(b)(9)(C)Subsec. (m)(4)(B). , inserted “408(p),” after “408(k),”.
Pub. L. 104–188, § 1454(a)Subsec. (n)(2)(C). , 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.”
Pub. L. 104–188, § 1421(b)(9)(C)Subsec. (n)(3)(B). , inserted “408(p),” after “408(k),”.
Pub. L. 104–188, § 1431(a)In generalSubsec. (q)(1). , amended par. (1) generally. Prior to amendment, par. (1) read as follows: “.—The term ‘highly compensated employee’ means any employee who, during the year or the preceding year—
“(A) was at any time a 5-percent owner,
“(B) received compensation from the employer in excess of $75,000,
“(C) received compensation from the employer in excess of $50,000 and was in the top-paid group of employees for such year, or
“(D) was at any time an officer and received compensation greater than 50 percent of the amount in effect under section 415(b)(1)(A) for such year.
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).”
Pub. L. 104–188, § 1431(c)(1)(A)Special rule for current yearSubsec. (q)(2), (3). , redesignated pars. (3) and (4) as (2) and (3), respectively, and struck out former par. (2) which read as follows: “.—In the case of the year for which the relevant determination is being made, an employee not described in subparagraph (B), (C), or (D) of paragraph (1) for the preceding year (without regard to this paragraph) shall not be treated as described in subparagraph (B), (C), or (D) of paragraph (1) unless such employee is a member of the group consisting of the 100 employees paid the greatest compensation during the year for which such determination is being made.”
Pub. L. 104–188, § 1434(b)(1)Subsec. (q)(4). , amended heading and text of par. (4) generally. Prior to amendment, text read as follows: “For purposes of this subsection—
In general“(A) .—The term ‘compensation’ means compensation within the meaning of section 415(c)(3).
Certain provisions not taken into account“(B) .—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).
Pub. L. 104–188, § 1434(c)(1)(E)Pub. L. 105–206, § 6018(c)Subsec. (q)(5). , as amended by , 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)Special rules for treatment of officers.—, redesignated par. (8) as (5) and struck out former par. (5) which read as follows: “
Not more than 50 officers taken into account“(A) .—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.
At least 1 officer taken into account“(B) .—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.”
Pub. L. 104–188, § 1431(b)(1)Subsec. (q)(6). , (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.
Pub. L. 104–188, § 1462(a)Subsec. (q)(7). , 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).
Pub. L. 104–188, § 1431(c)(1)(A)Subsec. (q)(8) to (12). , 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.
Pub. L. 104–188, § 1431(c)(1)(D)Subsec. (r)(2)(A). , substituted “subsection (q)(5)” for “subsection (q)(8)”.
Pub. L. 104–188, § 1434(b)(2)Subsec. (s)(2). , inserted “not” after “elect” in heading and in text.
Pub. L. 104–188, § 1704(n)(1)Subsec. (u). , added subsec. (u).
Pub. L. 102–318, § 521(b)(20)1992—Subsec. (n)(5)(C)(iii)(I). , substituted “402(e)(3)” for “402(a)(8)”.
Pub. L. 102–318, § 521(b)(21)Subsec. (q)(7)(B)(i). , substituted “402(e)(3)” for “402(a)(8)”.
Pub. L. 102–318, § 521(b)(22)Subsec. (s)(2). , substituted “402(e)(3)” for “402(a)(8)”.
Pub. L. 101–5081990—Subsec. (n)(2)(B). struck out “(6 months in the case of core health benefits)” after “1 year”.
Pub. L. 101–239, § 7813(b)Pub. L. 100–647, § 3011(b)(4)1989—Subsec. (n)(3)(C). , amended directory language of , see 1988 Amendment note below.
Pub. L. 101–140, § 203(a)(6)(A), struck out “89,” after “79,”.
Pub. L. 101–239, § 7811(m)(5)Subsec. (p)(10). , inserted “section” before “403(b)”.
Pub. L. 101–239, § 7841(a)(2)Subsec. (p)(11). , added par. (11) and redesignated former par. (11) as (12).
Pub. L. 101–140, § 204(b)(2)Subsec. (r)(1). , 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)”.
Pub. L. 101–239, § 7813(b)Pub. L. 100–647, § 3011(b)(5)Subsec. (t)(2). , amended directory language of , see 1988 Amendment note below.
Pub. L. 101–140, § 203(a)(6)(C), struck out “89,” after “79,”.
Pub. L. 100–647, § 1011A(b)(3)1988—Subsec. (k)(2). , inserted “72(d) (relating to treatment of employee contributions as separate contract),” after “purposes of sections”.
lPub. L. 100–647, § 2005(c)(1)Subsec. (). , (2), substituted “Merger” for “Mergers” in heading, designated existing provision as par. (1), inserted par. (1) heading, and added par. (2).
lPub. L. 100–647, § 6067(a)Subsec. ()(2)(G). , added subpar. (G).
Pub. L. 100–647, § 1011(h)(5)Subsec. (m)(4)(A). , substituted “(16), (17), and (26)” for “and (16)”.
Pub. L. 100–647, § 1011B(a)(16)Subsec. (m)(4)(C), (D). , struck out subpars. (C) and (D) which read as follows:
“(C) section 105(h), and
“(D) section 125.”
Pub. L. 100–647, § 1011(h)(5)Subsec. (n)(3)(A). , substituted “(16), (17), and (26)” for “and (16)”.
Pub. L. 100–647, § 3011(b)(4)Pub. L. 101–239, § 7813(b)Subsec. (n)(3)(C). , as amended by , 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,”.
oPub. L. 100–647, § 1011(e)(4)Subsec. (). , inserted “or any requirement under section 457” after “or (n)(3)”.
Pub. L. 100–647, § 1018(t)(8)(E)Subsec. (p)(4)(B). , substituted “means the earlier of” for “means earlier of” and struck out “in” at beginning of cls. (i) and (ii).
Pub. L. 100–647, § 1018(t)(8)(G)Subsec. (p)(9). , inserted at end “For purposes of this title, except as provided in regulations, any distribution from an annuity contract under section 403(b) pursuant to a qualified domestic relations order shall be treated in the same manner as a distribution from a plan to which section 401(a)(13) applies.”
Pub. L. 100–647, § 1018(t)(8)(F)Subsec. (p)(10). , inserted “, 403(b),” after “section 401”.
Pub. L. 100–647, § 1011(i)(1)Subsec. (q)(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).”
Pub. L. 100–647, § 1011(d)(8)Subsec. (q)(1)(D). , substituted “50” for “150” and “415(b)(1)(A)” for “415(c)(1)(A)”.
Pub. L. 100–647, § 1011(i)(2)Subsec. (q)(6)(C). , added subpar. (C).
Pub. L. 100–647, § 1011(i)(4)(A)Subsec. (q)(8). , 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.
Pub. L. 100–647, § 1011(i)(3)(A)(i)Subsec. (q)(8)(F). , 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)).”
Pub. L. 100–647, § 1011(i)(3)(B)Subsec. (q)(11). , added par. (11).
Pub. L. 100–647, § 3021(b)(1)Subsec. (q)(12). , added par. (12).
Pub. L. 100–647, § 3021(b)(2)(A)Subsec. (r)(3). , amended par. (3) generally. Prior to amendment, par. (3) read as follows: “The requirements of subparagraph (C) of paragraph (2) shall not apply to any line of business if the highly compensated employee percentage with respect to such line of business is—
“(A) not less than one-half, and
“(B) not more than twice,
the percentage which highly compensated employees are of all employees of the employer. An employer shall be treated as meeting the requirements of subparagraph (A) if at least 10 percent of all highly compensated employees of the employer perform services solely for such line of business.”
Pub. L. 100–647, § 1011(j)(1)Subsec. (s). , substituted “any applicable provision” for “this part” in introductory provisions.
Pub. L. 100–647, § 1011(j)(1)Subsec. (s)(1). , amended par. (1) generally. Prior to amendment, par. (1) read as follows: “The term ‘compensation’ means compensation for service performed for an employer which (taking into account the provisions of this chapter) is currently includible in gross income.”
Pub. L. 100–647, § 1011(j)(2)Subsec. (s)(2) to (4). , added par. (4), redesignated former pars. (3) and (4) as (2) and (3), respectively, and struck out former par. (2) which read as follows: “The Secretary shall prescribe regulations for the determination of the compensation of an employee who is a self-employed individual (within the meaning of section 401(c)(1)) which are based on the principles of paragraph (1).”
Pub. L. 100–647, § 1011B(a)(20)Subsec. (t)(1). , struck out “of section 414” before “shall be treated” and “shall apply with”.
Pub. L. 100–647, § 3011(b)(5)Pub. L. 101–239, § 7813(b)Subsec. (t)(2). , as amended by , 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,”.
Pub. L. 100–2031987—Subsec. (b). struck out “the minimum funding standard of section 412, the tax imposed by section 4971, and” after “one such corporation,”.
Pub. L. 99–514, § 1117(c)1986—Subsec. (k)(2). , inserted reference to section 401(m) (relating to nondiscrimination tests for matching requirements and employee contributions).
Pub. L. 99–514, § 1114(b)(11)Subsec. (m)(2)(B)(ii). , substituted “highly compensated employees (within the meaning of section 414(q))” for “officers, highly compensated employees, or owners”.
Pub. L. 99–514, § 1301(j)(4)Subsec. (m)(5). , substituted “section 144(a)(3)” for “section 103(b)(6)(C)”.
Pub. L. 99–514, § 1852(f)Pub. L. 98–369, § 526(d)(2)Subsec. (m)(7). , amended directory language of , to correct an error, and did not involve any change in text. See 1984 Amendment note below.
Pub. L. 99–514, § 1151(i)(1)Subsec. (n)(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),”.
Pub. L. 99–514, § 1151(i)(2)Subsec. (n)(2)(B). , inserted “(6 months in the case of core health benefits)” after “1 year”.
Pub. L. 99–514, § 1151(i)(3)Subsec. (n)(3). , substituted “Requirements” for “Pension requirements” in heading, substituted “requirements” for “pension requirements” in text, and added subpar. (C).
Pub. L. 99–514, § 1146(a)(2)Subsec. (n)(4). , substituted “Time when first considered as employee” for “Time when leased employee is first considered as employee” in heading and amended text generally. Prior to amendment, text read as follows: “In the case of any leased employee, paragraph (1) shall apply only for purposes of determining whether the pension requirements listed in paragraph (3) are met for periods after the close of the 1-year period referred to in paragraph (2); except that years of service for the recipient shall be determined by taking into account the entire period for which the leased employee performed services for the recipient (or related persons).”
Pub. L. 99–514, § 1146(a)(1)Subsec. (n)(5). , amended par. (5) generally. Prior to amendment, par. (5) read as follows: “This subsection shall not apply to any leased employee if such employee is covered by a plan which is maintained by the leasing organization if, with respect to such employee, such plan—
“(A) is a money purchase pension plan with a nonintegrated employer contribution rate of at least 7½ percent, and
“(B) provides for immediate participation and for full and immediate vesting.”
Pub. L. 99–514, § 1301(j)(4)Subsec. (n)(6). , 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).”
oPub. L. 99–514, § 1146(b)(1)Subsec. (). , 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.
Pub. L. 99–514, § 1898(c)(7)(A)(ii)Subsec. (p)(1)(B)(i). , inserted “former spouse,”.
Pub. L. 99–514, § 1899A(12)Subsec. (p)(3)(B). , struck out the comma after “benefits”.
Pub. L. 99–514, § 1898(c)(7)(A)(vi)Subsec. (p)(4)(A). , 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).
Pub. L. 99–514, § 1898(c)(7)(A)(vii)Subsec. (p)(4)(B). , amended subpar. (B) generally. Prior to amendment, subpar. (B) read as follows: “For purposes of this paragraph, the term ‘earliest retirement age’ has the meaning given such term by section 417(f)(3), except that in the case of any defined contribution plan, the earliest retirement age shall be the date which is 10 years before the normal retirement age (within the meaning of section 411(a)(8)).”
Pub. L. 99–514, § 1898(c)(7)(A)(v)Subsec. (p)(5). , struck out last sentence which read as follows: “A plan shall not be treated as failing to meet the requirements of subsection (a) or (k) of section 401 which prohibit payment of benefits before termination of employment solely by reason of payments to an alternate payee pursuant to a qualified domestic relations order.”
Pub. L. 99–514, § 1898(c)(6)(A)Subsec. (p)(5)(A). , inserted “(and any spouse of the participant shall not be treated as a spouse of the participant for such purposes)”.
Pub. L. 99–514, § 1898(c)(7)(A)(iv)Subsec. (p)(5)(B). , substituted “the surviving former spouse” for “the surviving spouse”.
Pub. L. 99–514, § 1898(c)(7)(A)(iii)Subsec. (p)(6)(A)(i). , substituted “each alternate payee” for “any other alternate payee”.
Pub. L. 99–514, § 1898(c)(2)(A)(i)Subsec. (p)(7)(A). , 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”.
Pub. L. 99–514, § 1898(c)(2)(A)(ii)Subsec. (p)(7)(B). , substituted “the 18-month period described in subparagraph (E)” for “18 months” and “including any interest” for “plus any interest”.
Pub. L. 99–514, § 1898(c)(2)(A)(iii)Subsec. (p)(7)(C). , substituted “the 18-month period described in subparagraph (E)” for “18 months” and “including any interest” for “plus any interest”.
Pub. L. 99–514, § 1898(c)(2)(A)(iv)Subsec. (p)(7)(D). , inserted “described in subparagraph (E)”.
Pub. L. 99–514, § 1898(c)(2)(A)(v)Subsec. (p)(7)(E). , added subpar. (E).
Pub. L. 99–514, § 1898(c)(4)(A)Subsec. (p)(9). , added par. (9). Former par. (9) redesignated (11).
Pub. L. 99–514, § 1898(c)(7)(A)(v)Subsec. (p)(10). , added par. (10).
Pub. L. 99–514, § 1898(c)(4)(A)Subsec. (p)(11). , redesignated former par. (9) as (11).
Pub. L. 99–514, § 1114(a)Subsec. (q). , added subsec. (q).
Pub. L. 99–514, § 1115(a)Subsecs. (r), (s). , added subsecs. (r) and (s).
Pub. L. 99–514, § 1151(e)(1)Subsec. (t). , added subsec. (t).
Pub. L. 98–369, § 491(d)(26)1984—Subsec. (h)(1)(B). , struck out “or 405(a)” after “section 403(a)”.
lPub. L. 98–369, § 491(d)(27)Subsec. (). , struck out “or 405” after “section 403(a)”.
Pub. L. 98–369, § 526(a)(1)Subsec. (m)(6)(B). , substituted “section 318(a)” for “section 267(c)”.
Pub. L. 98–369, § 526(d)(2)Pub. L. 99–514, § 1852(f)oSubsec. (m)(7). , as amended by , struck out par. (7) relating to regulations. See subsec. () of this section.
Pub. L. 98–369Subsec. (n)(2). , §§ 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).
oPub. L. 98–369, § 526(d)(1)oSubsec. (). , added subsec. ().
Pub. L. 98–397Subsec. (p). added subsec. (p).
Pub. L. 97–248, § 240(c)(1)1982—Subsecs. (b), (c). , inserted reference to section 416.
Pub. L. 97–248, § 240(c)(2)Subsec. (m)(4)(B). , inserted reference to section 416.
Pub. L. 97–248, § 246(a)Subsec. (m)(5) to (7). , added par. (5) and redesignated former pars. (5) and (6) as (6) and (7), respectively.
Pub. L. 97–248, § 248(a)Subsec. (n). , added subsec. (n).
Pub. L. 96–364, § 407(b)1980—Subsec. (e). , substituted provisions defining “church plan” with respect to general requirements, exclusion of certain plans, definitions and other provisions, and correction of failures to meet church plan requirements, for provisions defining “church plan” with respect to general requirements, certain unrelated business or multiemployer plans, and special temporary rules for certain church agencies under church plan.
Pub. L. 96–364, § 207Subsec. (f). , 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.
lPub. L. 96–364, § 208(a)Subsec. (). , substituted provisions relating to applicability to multiemployer plans subject to title IV of the Employee Retirement Income Security Act of 1974 of provisions of preceding sentence, for provisions relating to applicability of paragraph to multiemployer plans to extent determined by Corporation.
Pub. L. 96–605Pub. L. 96–613Subsec. (m). and added an identical subsec. (m).
Pub. L. 95–6001978—Subsecs. (b), (c). inserted “408(k),” after “sections 401,” wherever appearing.
Pub. L. 94–455, § 1906(b)(13)(A)1976—Subsecs. (a) to (c). , struck out “or his delegate” after “Secretary”.
Pub. L. 94–455, § 1901(a)(64)(A)Subsec. (f). , substituted “Plan” for “plan” in heading.
Pub. L. 94–455, § 1906(b)(13)(A)Subsec. (g)(2)(C). , struck out “or his delegate” after “Secretary”.
lPub. L. 94–455, § 1901(a)(64)(B)Subsec. (). , substituted reference to , for reference to the date of enactment of the Employee Retirement Income Security Act of 1974.
Statutory Notes and Related Subsidiaries
Effective Date of 2022 Amendment
Pub. L. 117–328, div. T, title I, § 109(d)136 Stat. 5290
section 117(b) of Pub. L. 117–328section 117(h) of Pub. L. 117–328section 401 of this titleAmendment by applicable to taxable years beginning after , see , set out as a note under .
Pub. L. 117–328, div. T, title III, § 315(b)136 Stat. 5352
Pub. L. 117–328, div. T, title III, § 320(c)136 Stat. 5356
Pub. L. 117–328, div. T, title III, § 339(c)136 Stat. 5375
Pub. L. 117–328, div. T, title III, § 350(b)136 Stat. 5387
section 603(a) of Pub. L. 117–328section 603(c) of Pub. L. 117–328section 402 of this titleAmendment by applicable to taxable years beginning after , see , set out as a note under .
Effective Date of 2020 Amendment
Pub. L. 116–136, div. A, title III, § 3609(c)134 Stat. 414
Effective Date of 2015 Amendment
Pub. L. 114–113, div. Q, title III, § 336(a)(3)129 Stat. 3110
Pub. L. 114–113, div. Q, title III, § 336(d)(2)129 Stat. 3113
Effective Date of 2014 Amendment
Pub. L. 113–295section 221(b) of Pub. L. 113–295section 1 of this titleAmendment by effective , subject to a savings provision, see , set out as a note under .
Pub. L. 113–235, div. P, § 3(c)128 Stat. 2829
section 201 of Pub. L. 113–97section 3 of Pub. L. 113–97section 401 of this titleAmendment by applicable to years beginning after , see , set out as a note under .
Pub. L. 113–97, title II, § 203(b)128 Stat. 1139
Effective Date of 2008 Amendment
Pub. L. 110–458Pub. L. 109–280section 112 of Pub. L. 110–458section 72 of this titleAmendment by effective as if included in the provisions of to which the amendment relates, except as otherwise provided, see , set out as a note under .
section 104(b) of Pub. L. 110–245section 104(d)(1) of Pub. L. 110–245section 401 of this titleAmendment by applicable with respect to deaths and disabilities occurring on or after , see , set out as a note under .
section 105(b)(1) of Pub. L. 110–245section 105(b)(3) of Pub. L. 110–245section 219 of this titleAmendment by applicable to years beginning after , see , set out as a note under .
Effective Date of 2007 Amendment
Pub. L. 110–28, title VI, § 6611(c)121 Stat. 181
Effective Date of 2006 Amendment
section 114(c) of Pub. L. 109–280section 114(g)(1) of Pub. L. 109–280Pub. L. 110–458section 401 of this titleAmendment by applicable to plan years beginning after 2007, see , as added by , set out as a note under .
section 902(d)(1) of Pub. L. 109–280section 902(g) of Pub. L. 109–280section 401 of this titleAmendment by applicable to plan years beginning after , see , set out as a note under .
Pub. L. 109–280, title IX, § 903(c)120 Stat. 1048
Pub. L. 109–280, title IX, § 906(c)120 Stat. 1052
Effective Date of 2002 Amendment
Pub. L. 107–147Pub. L. 107–16section 411(x) of Pub. L. 107–147section 25B of this titleAmendment by effective as if included in the provisions of the Economic Growth and Tax Relief Reconciliation Act of 2001, , to which such amendment relates, see , set out as a note under .
Effective Date of 2001 Amendment
Pub. L. 107–16, title VI, § 631(b)115 Stat. 113
Pub. L. 107–16, title VI, § 635(d)115 Stat. 117
Effective Date of 2000 Amendment
Pub. L. 106–554Pub. L. 105–34Pub. L. 106–554section 56 of this titleAmendment by effective as if included in the provisions of the Taxpayer Relief Act of 1997, , to which such amendment relates, see section 1(a)(7) [title III, § 314(g)] of , set out as a note under .
Effective Date of 1998 Amendment
section 6018 of Pub. L. 105–206Pub. L. 104–188section 6018(h) of Pub. L. 105–206section 23 of this titleAmendment by effective as if included in the provisions of the Small Business Job Protection Act of 1996, , to which such amendment relates, see , set out as a note under .
Effective Date of 1997 Amendment
Pub. L. 105–34, title XV, § 1522(b)111 Stat. 1070
Pub. L. 105–34Pub. L. 104–188section 1601(j) of Pub. L. 105–34section 23 of this titleAmendment by section 1601(d)(6)(A), (7), (h)(2)(D)(i), (ii) of effective as if included in the provisions of the Small Business Job Protection Act of 1996, , to which it relates, see , set out as a note under .
Effective Date of 1996 Amendment
section 1421(b)(9)(C) of Pub. L. 104–188section 1421(e) of Pub. L. 104–188section 72 of this titleAmendment by applicable to taxable years beginning after , see , set out as a note under .
Pub. L. 104–188, title I, § 1431(d)110 Stat. 1803
In general .—
Family aggregation .—
Pub. L. 104–188, title I, § 1434(c)110 Stat. 1807
Pub. L. 104–188, title I, § 1454(b)110 Stat. 1817
section 1461(a) of Pub. L. 104–188section 1461(c) of Pub. L. 104–188section 404 of this titleAmendment by applicable to years beginning after , see , set out as a note under .
Pub. L. 104–188, title I, § 1462(c)110 Stat. 1824
Pub. L. 104–188, title I, § 1704(n)(3)110 Stat. 1886
Effective Date of 1992 Amendment
Pub. L. 102–318section 521(e) of Pub. L. 102–318section 402 of this titleAmendment by applicable to distributions after , see , set out as a note under .
Effective Date of 1990 Amendment
Pub. L. 101–508, title XI, § 11703(b)(2)104 Stat. 1388–517
Effective Date of 1989 Amendments
Pub. L. 101–239Pub. L. 100–647section 7817 of Pub. L. 101–239section 1 of this titleAmendment by sections 7811(m)(5) and 7813(b) of effective, except as otherwise provided, as if included in the provision of the Technical and Miscellaneous Revenue Act of 1988, , to which such amendment relates, see , set out as a note under .
section 7841(a)(2) of Pub. L. 101–239section 7841(a)(3) of Pub. L. 101–239section 408 of this titleAmendment by applicable to transfers after , in taxable years ending after such date, see , set out as a note under .
section 203(a)(6) of Pub. L. 101–140section 1151 of Pub. L. 99–514section 203(c) of Pub. L. 101–140section 79 of this titleAmendment by effective as if included in , see , set out as a note under .
section 204(b)(2) of Pub. L. 101–140section 204(d)(1) of Pub. L. 101–140section 129 of this titleAmendment by applicable to years beginning after , see , set out as a note under .
Effective Date of 1988 Amendment
Pub. L. 100–647Pub. L. 99–514section 1019(a) of Pub. L. 100–647section 1 of this titleAmendment by sections 1011(d)(8), (e)(4), (h)(5), (i)(1)–(4)(A), (j)(1), (2), 1011A(b)(3), 1011B(a)(16), (17), (19), (20), and 1018(t)(8)(E)–(G) of effective, except as otherwise provided, as if included in the provision of the Tax Reform Act of 1986, , to which such amendment relates, see , set out as a note under .
Pub. L. 100–647, title II, § 2005(c)(3)102 Stat. 3612
Pub. L. 100–647section 162(k) of this titlesection 10001(e)(2) of Pub. L. 99–272section 3011(d) of Pub. L. 100–647section 162 of this titleAmendment by section 3011(b)(4), (5) of applicable to taxable years beginning after , but not applicable to any plan for any plan year to which (as in effect on the day before ) did not apply by reason of , see , set out as a note under .
Pub. L. 100–647section 3021(d)(2) of Pub. L. 100–647section 129 of this titleAmendment by section 3021(b)(1), (2)(A) of applicable to years beginning after , see , set out as a note under .
Pub. L. 100–647, title VI, § 6067(c)102 Stat. 3703Pub. L. 101–239, title VII, § 7816(k)103 Stat. 2421
Effective Date of 1987 Amendment
Pub. L. 100–203section 9305(d) of Pub. L. 100–203section 412 of this titleAmendment by applicable with respect to plan years beginning after , see , set out as a note under .
Effective Date of 1986 Amendment
Pub. L. 99–514, title XI, § 1114(c)100 Stat. 2452Pub. L. 104–188, title I, § 1431(c)(2)110 Stat. 1803Pub. L. 107–16, title VI, § 663(a)115 Stat. 142
In general .—
Conforming amendments to employee benefit provisions .—
Conforming amendments to pension provisions .—
Pub. L. 107–16, title VI, § 663(b)115 Stat. 143
Pub. L. 99–514, title XI, § 1115(b)100 Stat. 2454
section 1117(c) of Pub. L. 99–514section 403(b) of this titlesection 1117(d) of Pub. L. 99–514section 401 of this titleAmendment by applicable to plan years beginning after , with special provisions for plans maintained pursuant to collective bargaining agreements ratified before , and for annuity contracts under , see , set out as a note under .
Pub. L. 99–514, title XI, § 1146(c)100 Stat. 2493
In general .—
Subsection (a)(1).—
Recordkeeping requirements .—
Pub. L. 99–514section 1151(k) of Pub. L. 99–514section 79 of this titleAmendment by section 1151(e)(1), (i) of applicable, with certain qualifications and exceptions, to years beginning after , see , as amended, set out as a note under .
section 1301(j)(4) of Pub. L. 99–514Pub. L. 99–514section 141 of this titleAmendment by applicable to bonds issued after , except as otherwise provided, see sections 1311 to 1318 of , set out as an Effective Date; Transitional Rules note under .
section 1852(f) of Pub. L. 99–514Pub. L. 98–369, div. Asection 1881 of Pub. L. 99–514section 48 of this titleAmendment by effective, except as otherwise provided, as if included in the provisions of the Tax Reform Act of 1984, , to which such amendment relates, see , set out as a note under .
Pub. L. 99–514Pub. L. 98–397section 1898(j) of Pub. L. 99–514section 401 of this titleAmendment by section 1898(c)(2)(A), (4)(A), (6)(A), (7)(A)(ii)–(vii) of effective as if included in the provision of the Retirement Equity Act of 1984, , to which such amendment relates, except as otherwise provided, see , set out as a note under .
Effective Date of 1984 Amendment
Pub. L. 98–397section 303(d) of Pub. L. 98–397section 1001 of Title 29Amendment by effective , except as otherwise provided, see , set out as a note under , Labor.
Pub. L. 98–369section 491(f)(1) of Pub. L. 98–369section 62 of this titleAmendment by section 491(d)(26), (27) of applicable to obligations issued after , see , set out as a note under .
Pub. L. 98–369, div. A, title V, § 526(a)(2)98 Stat. 874
Pub. L. 98–369, div. A, title V, § 526(b)(2)98 Stat. 874
Pub. L. 98–369, div. A, title V, § 526(d)(3)98 Stat. 875
section 713(i) of Pub. L. 98–369Pub. L. 97–248section 715 of Pub. L. 98–369section 31 of this titleAmendment by effective as if included in the provision of the Tax Equity and Fiscal Responsibility Act of 1982, , to which such amendment relates, see , set out as a note under .
Effective Date of 1982 Amendment
section 240(c) of Pub. L. 97–248section 241(a) of Pub. L. 97–248section 416 of this titleAmendment by , applicable to years beginning after , see , set out as a note under .
Pub. L. 97–248, title II, § 246(b)96 Stat. 525
Pub. L. 97–248, title II, § 248(b)96 Stat. 527
Effective Date of 1980 Amendment
Pub. L. 96–605, title II, § 201(c)94 Stat. 3527Pub. L. 96–613, § 5(c)94 Stat. 3582
In general.—
Plans in existence on .—
Pub. L. 96–364, title IV, § 407(c)94 Stat. 1307
Pub. L. 96–364section 210(a) of Pub. L. 96–364section 194A of this titleAmendment by sections 207 and 208(a) of effective , see , set out as an Effective Date note under .
Effective Date of 1978 Amendment
Pub. L. 95–600section 152(h) of Pub. L. 95–600section 408 of this titleAmendment by applicable to taxable years beginning after , see , set out as a note under .
Effective Date of 1976 Amendment
section 1901(a)(64) of Pub. L. 94–455section 1901(d) of Pub. L. 94–455section 2 of this titleAmendment by effective for taxable years beginning after , see , set out as a note under .
Effective Date
Pub. L. 93–406section 1017 of Pub. L. 93–406section 410 of this titleSection applicable, except as otherwise provided in section 1017(c) through (i) of , for plan years beginning after , and, in the case of plans in existence on , for plan years beginning after , see , set out as an Effective Date; Transitional Rules note under .
Regulations
Pub. L. 109–280, title X, § 1001120 Stat. 1052
Pub. L. 99–514section 1141 of Pub. L. 99–514section 401 of this titleSecretary of the Treasury or his delegate to issue before , final regulations to carry out amendments made by sections 1114, 1115, and 1117 of , see , set out as a note under .
Pub. L. 117–328Provisions Relating to Plan Amendments Pursuant to
Pub. L. 117–328, div. T, title V, § 501(a)136 Stat. 5388
In General .—
Amendments to Which Section Applies.—
In general .—
Conditions .—
Pub. L. 116–94Provisions Relating to Plan Amendments Pursuant to
Pub. L. 116–94, div. O, title VI, § 601133 Stat. 3181Pub. L. 117–328, div. T, title V, § 501(c)(1)136 Stat. 5389
In General .—
Amendments to Which Section Applies.—
In general .—
Conditions .—
Pub. L. 110–245Provisions Relating to Plan Amendments Pursuant to
Pub. L. 110–245, title I, § 105(c)122 Stat. 1629
In general .—
Amendments to which section applies.—
In general .—
Conditions .—
Clarification Relating to Application of Anti-Abuse Rule
Pub. L. 114–113, div. Q, title III, § 336(a)(2)129 Stat. 3110
Automatic Enrollment by Church Plans
Pub. L. 114–113, div. Q, title III, § 336(c)129 Stat. 3110
In general .—
Definition of automatic contribution arrangement .—
Notice requirements.—
In general .—
Election requirements .—
Default investment .—
Effective date .—
Investments by Church Plans in Collective Trusts
Pub. L. 114–113, div. Q, title III, § 336(e)129 Stat. 3113
In general .—
Effective date .—
Pub. L. 109–280Applicability of Amendments by Subtitles A and B of Title I of
Pub. L. 109–280Pub. L. 109–280section 401 of this titleFor special rules on applicability of amendments by subtitles A (§§ 101–108) and B (§§ 111–116) of title I of to certain eligible cooperative plans, PBGC settlement plans, and eligible government contractor plans, see sections 104, 105, and 106 of , set out as notes under .
Sample Language for Spousal Consent and Qualified Domestic Relations Forms
Pub. L. 104–188, title I, § 1457110 Stat. 1818
Development of Sample Language .—
Publicity .—
Safeharbor Authority
Pub. L. 104–188, title I, § 1462(b)110 Stat. 1824
Application of Line of Business Test for Period Before Guidelines Issued
Pub. L. 101–140, title II, § 204(b)(1)103 Stat. 833
Pub. L. 101–140, title II, § 204(d)(3)103 Stat. 833
Section 1151 of Pub. L. 99–514Nonenforcement of Amendment Made by for Fiscal Year 1990
Pub. L. 101–136section 1151 of Pub. L. 99–514section 528 of Pub. L. 101–136section 89 of this titleNo monies appropriated by to be used to implement or enforce or the amendments made by such section, see , set out as a note under .
Study Reflecting Allocation of Assets
Pub. L. 100–647, title VI, § 6067(b)102 Stat. 3703Pub. L. 101–508, title XI, § 11831(b)104 Stat. 1388–559, , , directed Secretary of the Treasury or his delegate, in consultation with Federal 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 than (due date extended to , by , , ) to report results of such study to Committee on Ways and Means of House of Representatives and to Committee on Finance of Senate.
Plan Amendments Not Required Until January 1, 1998
Pub. L. 104–188section 1465 of Pub. L. 104–188section 401 of this titleFor provisions directing that if any amendments made by subtitle D [§§ 1401–1465] of title I of 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 after , see , set out as a note under .
Plan Amendments Not Required Until January 1, 1994
Pub. L. 102–318section 523 of Pub. L. 102–318section 401 of this titleFor provisions directing that if any amendments made by subtitle B [§§ 521–523] of title V of require an amendment to any plan, such plan amendment shall not be required to be made before the first plan year beginning on or after , see , set out as a note under .
Plan Amendments Not Required Until January 1, 1989
Pub. L. 99–514section 1140 of Pub. L. 99–514section 401 of this titleFor provisions directing that if any amendments made by subtitle A or subtitle C of title XI [§§ 1101–1147 and 1171–1177] or title XVIII [§§ 1800–1899A] of require an amendment to any plan, such plan amendment shall not be required to be made before the first plan year beginning on or after , see , as amended, set out as a note under .