Search results
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-
Q–2. FOR PURPOSES OF SECTION 4974, 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);
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.
For purposes of section 4974 [26 USCS § 4974], each of the following is a qualified retirement plan—. A plan described in section 401(a) [26 USCS § 401(a)] which includes a trust exempt from tax under section 501(a) [26 USCS § 501(a)]; An annuity plan described in section 403(a) [26 USCS § 403(a)];
• 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.
(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)
• Voluntary employee contributions to a qualified retirement plan as defined in section 4974(c) (including the federal Thrift Savings Plan), or. • Contributions to a 501(c)(18)(D) plan.
