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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-
L. 99-514, 1121(a)(1), amended section generally, substituting provisions imposing an excise tax on certain accumulations in qualified retirement plans for provisions imposing an excise tax on certain accumulations in individual retirement accounts and annuities.
Section 4974(a) provides that if the amount distributed during a year to a payee under any qualified retirement plan (as defined in § 4974(c)) or any eligible deferred compensation plan (as defined in § 457(b)) is less than that year’s minimum required
7 cze 2023 · Federal Thrift Savings PLan (TSP) Voluntary employee contributions to a qualified retirement plan, as defined in Internal Revenue Code Section 4974 (c) Contributions to a 501 (c) (18) (D) plan. This is a type of tax-exempt designation that applies to certain employee pension benefit plans.
For purposes of this section, the term “minimum required distribution” means the minimum amount required to be distributed during a taxable year under section 401(a)(9), 403(b)(10), 408(a)(6), 408(b)(3), or 457(d)(2), as the case may be, as determined under regulations prescribed by the Secretary.
• 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.
