Search results
• 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 ...
30 cze 2022 · When an error in administering required minimum distributions (RMDs) from defined benefit (DB) or defined contribution (DC) plans violates Internal Revenue Code (IRC) Section 401 (a) (9) requirements, plan sponsors may be able to fix the problem by making corrective distributions under IRS procedures.
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-
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) ,
(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), (2) an annuity plan described in section . 403 (a), (3) an annuity contract described in section . 403(b), (4)
