Pension and Employee Benefit Statutes and Regulations: Selected Sections, 2003 |
Contents
INTERNAL REVENUE CODE OF | 1 |
45E Small employer pension plan startup costs | 2 |
Annuities certain proceeds of endowment and life insurance contracts | 4 |
Copyright | |
91 other sections not shown
Common terms and phrases
aggregate apply assets calendar cash or deferred corporation current liability December 31 deductible deferred arrangement deferred compensation defined benefit plan defined contribution plan defined in section described in paragraph described in section described in subparagraph domestic relations order employee benefit plan employee's employer contributions employer securities ERISA exceed excess contributions exempt fiduciary funding standard graph gross income group health plan highly compensated employees includible in gross individual retirement account individual retirement plan Internal Revenue Code investment limitation meaning of section meets the requirements multiemployer plan nonforfeitable paid participant or beneficiary participant's payment percent percentage period person plan amendment plan described ployee preceding sentence purposes of paragraph purposes of subparagraph pursuant qualified employer qualified trust reason regulations prescribed requirements of paragraph requirements of section respect rollover contribution Roth IRA Secretary Secretary of Labor simplified employee pension Special rule survivor annuity taken into account taxable termination tion transfer