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(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),
i.r.c. § 4974(e)(2)(c) — the last day of the second taxable year that begins after the end of the taxable year in which the tax under subsection (a) is imposed.
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.
See Code Section 4974—excise tax on certain accumulations in qualified retirement plans. Find IRS publication info and the full-text Sec. 4974 on Tax Notes.
Sec. 4974 - Excise tax on certain accumulations in qualified retirement plans. Download PDF. Disclaimer: These codes may not be the most recent version. United States may have more current or accurate information.
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 account described in section 403(b);
19 lip 2024 · A-2. For purposes of section 4974, each of the following is a qualified retirement 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 section 403(a); (c) An annuity contract, custodial account, or retirement income account described in section 403(b);
