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• Voluntary employee contributions to a qualified retirement plan, as defined in section 4974(c) (including the federal TSP). • Contributions to a 501(c)(18)(D) plan.
What Is A Qualified Retirement Plan As Defined by IRC Sec. 4974(c)? You may be able to take a credit (Retirement Savings Contribution Credit) of up to $1,000 (up to $2,000 if filing jointly) if you make eligible contributions to a qualified IRA, 401(k) and certain other retirement plans.
WHAT IS A QUALIFIED RETIREMENT PLAN? A–2. For purposes of section 4974, each of the following is a qualified re-tirement plan— (a) A plan described in section 401(a) which includes a trust exempt from tax under section 501(a); (b) An annuity plan described in sec-tion 403(a); (c) An annuity contract, custodial ac-count, or retirement income ...
Section 4974(c) provides, in part, that the. term “qualified retirement plan” means (1) a plan described in § 401 (including a trust. exempt from tax under § 501(a)), (2) an annuity plan described in § 403(a), (3) a tax-. sheltered annuity arrangement described in § 403(b), (4) an individual retirement.
Internal Revenue Code Section 4974. Excise tax on certain accumulations in qualified retirement plans. (a) General rule .
(c) Qualified retirement plan For purposes of this section, the term “qualified retirement plan” means— (1) a plan described in section 401(a) which includes a trust exempt from tax under section 501(a),
For purposes of this section, the term “qualified retirement plan” means— I.R.C. § 4974(c)(1) — a plan described in section 401(a) which includes a trust exempt from tax under section 501(a) ,
