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INTERNAL REVENUE CODE OF
45E Small employer pension plan startup costs
Annuities certain proceeds of endowment and life insurance contracts
96 other sections not shown
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accrual accrued benefit actuarial aggregate allocation rate apply assets calendar cash or deferred corporation coverage current liability deductible deferred arrangement defined benefit plan defined contribution plan defined in section described in paragraph described in section domestic relations order eligible employee benefit plan employee's employer contributions employer securities ERISA exceed excess contributions fiduciary graph gross income group health plan HCEs health savings account highly compensated employees includible in gross individual retirement account interest Internal Revenue Code investment limitation loan meaning of section meets the requirements ment multiemployer plan nonforfeitable participant or beneficiary participant's payment percent percentage period person plan amendment plan described plan satisfies ployee ployee's purposes of paragraph pursuant qualifying employer reason regulations prescribed requirements of paragraph requirements of section respect Roth IRA satisfies section satisfies the requirements Secretary Special rule subparagraph subsection survivor annuity taken into account taxable termination tion transfer treated