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Individual Retirement Arrangements
Effective Dates 52
Other Deferred Compensation Plans SEPs
44 other sections not shown
50 percent accrued benefit Act section aggregated amendment amount average benefit percentage average benefits test beginning after December beneficiary cafeteria plan calendar cash or deferred Code section 89 coverage rules current law December 31 deduction deferred arrangement deferred compensation plans defined benefit plan defined contribution plan definition DEFRA distribution Effective Date elective contributions elective deferrals eligible employee contributions employee's employer securities ERISA ESOP excess contributions excess deferrals excludable employees exempt five percent owner fund highly compensated employees income individual retirement account Internal Revenue Service limit line of business lump sum matching contributions minimum participation rule nondiscrimination rules nondiscrimination test nonelective nonhighly compensated employees option participant's payments pension plans percentage test permitted present law Private Letter Ruling QPSA qualified plans regulations requirements rule applies salary reduction satisfy section 415 separation from service social security special rule spouse term life insurance tion treated vesting