Brows By Index

 

ERISA Outline Book Index

ILLIQUID ASSETS, see DISTRIBUTIONS

IMPUTING PERMITTED DISPARITY, see PERMITTED DISPARITY

INCIDENTAL ACCIDENT OR HEALTH INSURANCE, see HEALTH BENEFITS

INCIDENTAL DEATH BENEFITS, see INSURANCE (Life insurance in the plan), MINIMUM DISTRIBUTION RULES

INCIDENTAL LIFE INSURANCE BENEFITS, see INSURANCE (Life insurance in the plan)

INCOME IN RESPECT OF DECEDENT, see DEATH BENEFITS

 

INCOME TAXATION ON BENEFITS AND DISTRIBUTIONS, see TAXATION OF BENEFITS

INCORPORATION OF UNINCORPORATED ENTITY

* Effect on benefit accrual, (Ch3B/SecIII/PtK)

* Effect on earned income calculation, (Ch1A/Def-EarnedIncome/PtF)

* Effect on employer deduction calculation, (Ch7/SecXVI/PtH.14.)

INDEMNIFICATION AGREEMENT, see ENFORCEMENT OF ERISA, FIDUCIARY LIABILITY

INDEPENDENT CONTRACTOR

* Addressing the independent contractor issue in the plan document, (Ch1A/Def-IndependentContractor/PtB.3.)

* Definition of independent contractor, (Ch1A/Def-IndependentContractor)

* Effect on qualified plan if individual is misclassified, (Ch1A/Def-IndependentContractor/PtB)

* Factors that distinguish independent contractor from an employee, (Ch1A/Def-IndependentContractor/PtA) 

* Hiring an independent contractor as an employee, (Ch1A/Def-IndependentContractor/PtD)

* IRS factors to identify worker classification (employee vs. independent contractor) (Rev. Rul. 87-41), Ch1A/Def-IndependentContractor/PtA.2.)

* Microsoft case, (Ch1A/Def-HighlyCompensatedEmployee/PtA.2.a.)

* Payments to independent contractor not treated as employee compensation for section 415 purposes, (Ch1A/Def-Compensation/PtA.1.a.1))

* Physicians may be characterized as employee of hospital, (Ch1A/Def-IndependentContractor/PtA.1.)

* Plan disqualification can result from misclassification of employee, (Ch1A/Def-IndependentContractor/PtB.4.)

* Recipient of services cannot cover independent contractor in its plan, (Ch1A/Def-IndependentContractor/PtB)

* Reclassification of individual, (Ch1A/Def-IndependentContractor/PtB.2.)

- Addressing in the plan document, (Ch1A/Def-IndependentContractor/PtB.3.)

- Effect on coverage requirements, (Ch1A/Def-IndependentContractor/PtB.5.)

* Section 457 plan may cover independent contractor, (Ch16/SecIII/PtA.2.)

* Section 530 relief, (Ch1A/Def-IndependentContractor/PtC)

* Self-employed individual: status as independent contractor for qualified plan purposes, (Ch1B/Def-SelfEmployedIndividual)

* Should independent contractor who is retroactively reclassified as an employee be entitled to retroactive plan benefits? (Ch1A/Def-IndependentContractor/PtB.2.)

* Voluntary reclassification program (VCSP), (Ch1A/Def-IndependentContractor/PtC.2.)

* Wage and Hour Division of DOL issues memo explaining factors used to determine worker classification (employee vs. independent contractor), (Ch1A/Def-IndependentContractor/PtA.1.)

INDEXED DOLLAR LIMITS

* Tables of various dollar amounts, (Ch17/SecII)

INDIAN TRIBAL GOVERNMENTS

* Compensation, (Ch1A/Def-Compensation)

* Coverage testing status, see COVERAGE TESTING

* Eligibility to maintain 401(k) plans, see SECTION 401(k) PLANS

* Government status, see GOVERNMENTAL PLANS

INDICIA OF OWNERSHIP OF PLAN ASSETS, see FIDUCIARY DUTY

INDIVIDUAL ACCOUNT PLAN, see DEFINED CONTRIBUTION PLAN

INDIVIDUAL RETIREMENT ACCOUNT, see IRAs

INDIVIDUAL RETIREMENT ANNUITY, see IRAs

INDIVIDUALLY-DESIGNED PLAN, (Ch3A/SecIII/PtA.1.c.)

IN-KIND (NONCASH) CONTRIBUTIONS TO PLAN, see DEDUCTION LIMITS, PROHIBITED TRANSACTIONS

IN-PLAN ROTH CONVERSIONS, see ROTH CONVERSIONS

IN-SERVICE DISTRIBUTIONS, see DISTRIBUTIONS, SECTION 401(k) PLANS

INSIDER TRADING RULES, (Ch14/SecIII/PtA.2.)

INSURANCE

* Accident and health insurance, see HEALTH BENEFITS

* Agent: status as fiduciary, see FIDUCIARY

* Annuity contracts 

- Distribution of contracts out of plan: tax rules, see TAXATION OF BENEFITS

- Fiduciary duties relating to purchase of contracts, see FIDUCIARY DUTY

- Joint and survivor annuity, see J&S RULES

- Nontransferable annuity distributed from plan, see TAXATION OF BENEFITS

- Preretirement survivor annuity, see J&S RULES

* Annuity starting date, see DISTRIBUTIONS

* Demutualization of insurance company

- Proceeds received after plan terminates and liquidates, (Ch7/SecXVIII/PtC.1.)

- Receipt of policy credits by plan, pursuant to demutualization, is not a distribution for tax purposes, (Ch7/SecII/PtB.15.)

- Status of insurance company as fiduciary due to allocation of demutualization proceeds received by plan, (Ch13B/SecII/PtA.4.l.5))

- Title I application to IRA or 403(b) contract where employer must decide how to allocate demutualization proceeds received by group annuity contract, (Ch13A/SecII/PtD.3.)

* Fully-insured plan, (Ch1A/Def-EBSA)

* Health insurance provided under qualified plan, see HEALTH BENEFITS

* Individual retirement annuity, see IRAs

* Insurance agent: status as fiduciary, see FIDUCIARY

* Insurance company: status as fiduciary, see FIDUCIARY

* Joint and survivor annuity, see J&S RULES

* Liability coverage, see FIDUCIARY LIABILITY

* Life insurance in the qualified plan, (Ch3B/SecV)

- Considerations in using life insurance investments in the plan, (Ch3B/SecV/PtE)

- Death of participant

◆ P.S. 58 costs may be recovered by beneficiary, (Ch7/SecXIV/PtF.2.)

◆ Net proceeds excludable from beneficiary's income, (Ch7/SecXIV/PtF.1.)

- Deduction issues

◆ Deduction disallowed for self-employed individuals, (Ch7/SecX/PtA.4.)

◆ Premiums paid on excess death benefits provided through insurance held by defined benefit plan not currently deductible, (Ch7/SecXVIV/PtG.1.c.)

- Discriminatory rights and features regarding the purchase or distribution of life insurance contracts held for participants, (Ch9/SecX/PtA.6.)

- Distributions to participant attributable to life insurance contract held by plan, (Ch7/SecX/PtB)

- Employee contributions may be used to purchase life insurance, (Ch3B/SecV/PtC)

- ESOPs may not use exempt loan proceeds to purchase life insurance, (Ch3B/SecV/PtD)

- Incidental insurance benefit limits, (Ch3B/SecV/PtA.1.)

◆ Funding excess death benefits under fully-insured plan, (Ch3B/SecV/PtA.7.)

Pension plans

. . .100 times rule for, (Ch3B/SecV/PtA.2.a.)

. . .Auxiliary fund, (Ch3B/SecV/PtA.2.b.)

◆ Percent-of-contributions rule (25%/50% limits), (Ch3B/SecV/PtA.1.)

◆ Profit sharing plans: exception from incidental limit for certain profit sharing plans, (Ch3B/SecV/PtB)

◆ QDROs: how they affect incidental limits, (Ch3B/SecV/PtA.4.)

- P.S. 58 costs

◆ Form 1099-R issued to report P.S. 58 costs, (Ch7/SecX/PtA.3.)

◆ Inclusion of P.S. 58 costs in income when insurance purchased, (Ch7/SecX/PtA.1.)

◆ Premature distribution penalty not applicable to deemed distribution attributable to P.S. 58 costs, (Ch7/SecX/PtA.3.a.)

◆ Self-employed individuals, (Ch7/SecX/PtA.4.)

◆ Table of P.S. 58 costs published by IRS (Table 2001), (Ch7/SecX/PtA.1.a.)

- Purchased solely for participant's benefit, (Ch7/SecX/PtA.1.)

- Qualified transfers of surplus funding in defined benefit plan to retiree life insurance under such plan (IRC §420), (Ch3B/SecVI/PtD)

- Rollover rules: application to distributions involving life insurance contracts, (Ch7/SecX/PtB.3.)

* Life insurance salesmen: treatment as statutory employees, (Ch1A/Def-Employee)

* Loans against insurance policies held by the plan: application of IRC §72(p) rules, (Ch7/SecIX/PtA.2.)

- Loans to pay premiums, (Ch7/SecIX/PtA.2.a.)

* Long term care premiums paid from account balance: tax consequences, (Ch7/SecIII/PtB.1.a.1))

* Nontransferable annuity distributed from plan, see TAXATION OF BENEFITS

* Preretirement survivor annuity, see J&S RULES

* Prohibited transaction exemptions relating to life insurance in the plan, see (Ch14/SecIII/PtA.2.)

* P.S. 58 costs, see Life insurance in the qualified plan above

* Rollover options where accrued benefit includes life insurance investments, (Ch7/SecX/PtB.3.)

* Springing cash value contracts, (Ch7/SecX/PtB.1.a.)

* Tax issues relating to life insurance, see Life insurance in the qualified plan above

* Valuation of insurance contracts for distribution purposes, (Ch7/SecX/PtB.3.)

- Safe harbor valuation formula, (Ch7/SecX/PtB.1.b.)

* Withholding rules: application to distribution of life insurance contract from the plan, (Ch7/SecX/PtB.3.)

INTEGRATION LEVEL, see PERMITTED DISPARITY

INTEGRATION WITH SOCIAL SECURITY, see PERMITTED DISPARITY

INTEREST RATES

* 30-year Treasury rates, (Ch17/SecIII/PtC.1.b.)

* Composite corporate bond rate, (Ch17/SecIII/PtC.1.a.)

* Corporate bond yield curve segment rates, (Ch17/SecIII/PtC.1.c.)

- Adjusted rates to reflect segment rate stabilization under MAP-21/HAFTA, (Ch17/SecIII/PtC.1.c.(3))

* Federal mid-term rates, (Ch17/SecIII/PtC.2.)

* Minimum present value segment rates, (Ch17/SecIII/PtC.1.d.)

* PBGC rates

- Lump sum calculations under private-sector plans, (Ch17/SecIII/PtC.2.)

- Variable rate premium calculations: interest rates, (Ch17/SecIII/PtC.2.)

* Weighted average interest rates, (Ch17/SecIII/PtC.2.)

- Using 30-year Treasury rate benchmark, (Ch17/SecIII/PtC.3.b.)

- Using long-term corporate bond benchmark, (Ch17/SecIII/PtC.3.a.)

INTERESTED PARTY

* Interested party notice requirement for determination letter requests, see APPROVAL PROCESS

* Interested party notice requirement for determination by Tax Court of plan's qualification, see APPROVAL PROCESS

INTERNAL REVENUE CODE

* Definition, (Ch1A/Def-IndependentContractor)

* Disclosure requirements under, see DISCLOSURE TO PARTICIPANTS AND BENEFICIARIES

* Reference to particular tax code section, see IRC §(insert section #)

INTERNAL REVENUE SERVICE

* Addresses for IRS submissions, (Ch15/SecIII/PtC)

* Annual certification program for tax return preparers, (Ch1B/Def-PracticeBeforeIRS/PtA.4.a.)

* Circular 230, (Ch1B/Def-PracticeBeforeTheIRS), (Ch1B/Def-PracticeBeforeTheIRS)

* Determination letter requests, see APPROVAL PROCESS

* Directive on use of "short-term" employees for nondiscrimination testing, see (Ch3A/SecIII/PtA.1.c.)

* Enrolled actuary, (Ch1B/Def-PracticeBeforeTheIRS/PtA.2.)

* Enrolled retirement plan agents (ERPAs), (Ch1B/Def-PracticeBeforeTheIRS/PtA.3.)

- Continuing education for ERPAs, (Ch1B/Def-PracticeBeforeTheIRS/PtA.3.c.)

- No new ERPAs after February 12, 2016, (Ch1B/Def-PracticeBeforeTheIRS/PtA.3.a.)

* Federal mid-term rates, (Ch17/SecIII/PtC.2.)

* Filing dates for returns and documents, (Ch1A/Def-FilingDates)

- Mailbox rule, (Ch1A/Def-FilingDates/PtA)

- Weekend/holiday rule, (Ch1A/Def-FilingDates/PtB)

* Practice before the IRS, (Ch1B/Def-PracticeBeforeTheIRS)

- Advertising restrictions, (Ch1B/Def-PracticeBeforeTheIRS/PtF.1.h.)

- Attorneys, (Ch1B/Def-PracticeBeforeTheIRS/PtA.1.)

- Best practices, (Ch1B/Def-PracticeBeforeTheIRS/PtB)

- Circular 230, (Ch1B/Def-PracticeBeforeTheIRS)

- Conflicts of interest, (Ch1B/Def-PracticeBeforeTheIRS/PtF.2.)

- Enforcement by IRS of practice standards, 1B.50, 1B.74, (Ch1B/Def-PracticeBeforeTheIRS/PtA.5.)

- Enrolled actuaries, (Ch1B/Def-PracticeBeforeTheIRS/PtA.2.)

◆ Joint Board for the Enrollment of Actuaries (JBEA), (Ch1B/Def-PracticeBeforeTheIRS/PtA.2.a.)

- Enrolled retirement plan agents (ERPAs), (Ch1B/Def-PracticeBeforeTheIRS/PtA.3.)

◆ Continuing education requirements, (Ch1B/Def-PracticeBeforeTheIRS/PtA.3.c.)

◆ No new ERPAs after February 12, 2016, (Ch1B/Def-PracticeBeforeTheIRS/PtA.3.a.)

◆ Suitability/compliance checks, (Ch1B/Def-PracticeBeforeTheIRS/PtA.3.a.2))

- Ethics, (Ch1B/Def-PracticeBeforeTheIRS/PtF.6.)

- Fees that may be charged by practitioner, (Ch1B/Def-PracticeBeforeTheIRS/PtF.1.b.)

- Joint Board for the Enrollment of Actuaries (JBEA), (Ch1B/Def-PracticeBeforeTheIRS/PtA.2.a.)

◆ CPE revisions, (Ch1B/Def-PracticeBeforeTheIRS/PtA.2.a.2)a))

◆ Definition of actuarial experience, (Ch1B/Def-PracticeBeforeTheIRS/PtA.2.a.1)b))

◆ Revised regulations, (Ch1B/Def-PracticeBeforeTheIRS/PtA.2.a.)

- Monetary penalties for misconduct, (Ch1B/Def-PracticeBeforeTheIRS/PtA.5.)

- Returning client records, (Ch1B/Def-PracticeBeforeTheIRS/PtF.1.g.)

- Scope of Circular 230 with respect to employee benefits practice, (Ch1B/Def-PracticeBeforeTheIRS/PtC.1.)

- Standards of professional conduct, (Ch1B/Def-PracticeBeforeTheIRS)

- Who may practice before the IRS, (Ch1B/Def-PracticeBeforeTheIRS/PtA)

- Written advice: practice standards, (Ch1B/Def-PracticeBeforeTheIRS/PtD)

◆ Consideration of settlement possibility, (Ch1B/Def-PracticeBeforeTheIRS/PtD.6.)

◆ Disclaimers in written advice, (Ch1B/Def-PracticeBeforeTheIRS/PtD.5.)

◆ Standard of review by IRS, (Ch1B/Def-PracticeBeforeTheIRS/PtD.4.)

* PTINs, (Ch1B/Def-PracticeBeforeTheIRS/PtA.4.b.)

- Renewal of PTINs, (Ch1B/Def-PracticeBeforeTheIRS/PtA.4.b.1)b))

* Quarterly interest rate charges for underpayment of taxes, (Ch17/SecIII/PtC.2.)

* Standards of professional conduct, (Ch1B/Def-PracticeBeforeTheIRS)

* Tax return preparers

- Annual Certification Program, (Ch1B/Def-PracticeBeforeIRS/PtA.4.a.)

- Penalties under IRC §6694, (Ch1B/Def-PracticeBeforeTheIRS/PtE)

- PTIN requirements, (Ch1B/Def-PracticeBeforeTheIRS/PtA.4.b.)

* Unenrolled preparer has limited right to represent others in IRS submissions, (Ch1B/Def-PracticeBeforeTheIRS/PtA.4.d.)

* "White paper" on determination letter program revisions, see APPROVAL PROCESS

INTERNAL ROTH CONVERSIONS, see ROTH CONVERSIONS

INTERPLEADER ACTION, see ENFORCEMENT OF ERISA

INVESTMENT ADVICE, see FIDUCIARY, PROHIBITED TRANSACTIONS

INVESTMENT EDUCATION, see PARTICIPANT-DIRECTED INVESTMENTS

INVESTMENT IN THE CONTRACT, see TAXATION OF BENEFITS (Basis)

INVESTMENT MANAGER, see FIDUCIARY

INVESTMENT-RELATED FEES, see DISCLOSURE TO PARTICIPANTS AND BENEFICIARIES

IRAs

* Active participant rule, (Ch1B/Def-Participant)

* Age 70½ contribution limit for traditional IRAs, (Ch12/SecIX/PtA.2.e.)

- Exception for Roth IRAs, rollover IRAs, SEP-IRAs, SIMPLE-IRAs, (Ch12/SecIX/PtA.2.), (Ch12/SecIX/PtA.3.), (Ch12/SecIX/PtB.2.)

* Antiassignment rule does not apply to IRAs, (Ch3B/SecXI/PtI.3.)

* Canadian plan distribution is not eligible for rollover to IRA, (Ch12/SecIX/PtG.5.), (Ch12/SecIX/PtC.5.)

* Catch-up contributions for individuals over 50, (Ch12/SecIX/PtA.2.)

* Charitable contribution of certain IRA distributions, (Ch12/SecIX/PtA.3.f.)

* Compensation definition for IRA contribution purposes, (Ch12/SecIX/PtA.2.c.)

- Treatment of alimony (TCJA) change, (Ch12/SecIX/PtA.2.c.6))

* Conduit IRAs, see Rollover rules below

* Contribution limits, (Ch12/SecIX/PtA.2.)

- Catch-up contributions for individuals over 50, (Ch12/SecIX/PtA.2.)

- Married couples, (Ch12/SecIX/PtA.2.a.)

- Table of annual limits since 1975, (Ch17/SecII/PtG)

* Deductible contributions to traditional IRAs, (Ch12/SecIX/PtA.2.b.)

- Election to treat deductible contribution as nondeductible, (Ch12/SecIX/PtA.2.b.2))

* Deemed IRA accounts in workplace retirement plans, (Ch12/SecIX/PtG)

- Disqualification of underlying plan if deemed IRA accounts fail to comply with their requirements, (Ch12/SecIX/PtG.5.)

- Documentation requirements for qualified plans, (Ch12/SecIX/PtG.1.e.)

- May be traditional or Roth IRA, (Ch12/SecIX/PtG.1.b.)

- Minimum distribution requirements from deemed IRA accounts follow IRA rules, (Ch12/SecIX/PtG.4.g.)

- Taxation of distributions from deemed IRA accounts, (Ch7/SecIII/PtJ)

- Treated as IRA for all purposes of tax code, (Ch12/SecIX/PtG.4.)

- Why include in a plan? (Ch12/SecIX/PtG.6.)

* Definition of an IRA, (Ch1A/Def-IRA)

* Distributions from traditional IRAs, (Ch12/SecIX/PtA.3.)

* Divorce: transfer of IRA incident to, (Ch12/SecIX/PtA.6.)

* Education IRAs, see EDUCATION IRAs

* Employer-sponsored IRAs, (Ch12/SecIX/PtA.9.)

* Excise tax on overcontribution to IRA, (Ch12/SecIX/PtA.2.f.)

* Exemption from ERISA coverage for IRAs, (Ch13A/SecII/PtD.1.)

* Expatriation can trigger taxation of IRA interest, see EXPATRIATION

* Foreign plan distribution ineligible for rollover to U.S. IRA, (Ch7/SecIV/PtB.9.)

* Incentives to IRA customers: prohibited transaction exemptions, (Ch14/SecIII/PtA.2.)

* Life insurance not permitted in IRA, (Ch12/SecIX/PtG.5.)

* Limits on contributions and deductibility for traditional IRAs, (Ch12/SecIX/PtA.2.)

* Minimum distribution issues for IRAs, see MINIMUM DISTRIBUTIONS

* Nondeductible contributions to traditional IRAs, (Ch12/SecIX/PtA.2.b.2))

* Nonforfeitability requirement, (Ch12/SecIX/PtG.4.)

* Payroll withholding program for IRA contributions, (Ch13A/SecII/PtD.1.a.)

- Auto-enrollment not permitted unless established under mandatory State law provision, (Ch13A/SecII/PtD.1.e.1)e), (Ch13A/SecII/PtD.1.e.2)c))

- Not a Title I plan merely because employer transmits all contributions to single IRA sponsor, (Ch13A/SecII/PtD.1.a.)

* Qualified charitable distributions, (Ch12/SecIX/PtA.3.f.)

* Return of IRA contributions

- IRC §408(d)(4) refunds, (Ch12/SecIX/PtA.3.e.)

◆ Calculation of net earnings that must be distributed, (Ch12/SecIX/PtA.3.e.1))

- Return of excess IRA contributions after due date of individual's tax return (IRC §408(d)(5)), (Ch12/SecIX/PtA.3.e.4))

* Rollover rules

- Annual rollover limitation applies to IRAs in the aggregate, (Ch12/SecIX/PtA.3.d.1)a)i))

◆ Aggregate application effective January 1, 2015, (Ch12/SecIX/PtA.3.d.1)a)ii))

- Plans that may be rolled over to IRAs, (Ch12/SecIX/PtA.3.d.1))

- Rollover of IRA distributions, (Ch12/SecIX/PtA.3.d.)

◆ To another IRA, (Ch12/SecIX/PtA.3.d.1))

◆ To workplace retirement plans, (Ch12/SecIX/PtA.3.d.2))

- Rollover IRAs, (Ch12/SecIX/PtG)

- Sixty-day rollover period, (Ch12/SecIX/PtA.3.d.3))

◆ IRS may waive in hardship cases, (Ch12/SecIX/PtA.3.d.3)a))

* Roth IRAs, see ROTH IRAs

* SEP-IRAs, see SEPs

* SIMPLE-IRAs, see SIMPLE-IRA PLANS

* Taxation of distributions from traditional IRAs, (Ch12/SecIX/PtA.3.)

* Title I of ERISA: Application to payroll-deduction IRA, see ERISA (Coverage under Title I of ERISA)

* Traditional IRAs, (Ch12/SecIX/PtG)

* Withholding on IRA distributions, see WITHHOLDING RULES

IRC §72, see TAXATION OF BENEFITS

IRC §72(p), see PARTICIPANT LOANS

IRC §72(t), see PREMATURE DISTRIBUTION PENALTY

IRC §223, see HEALTH BENEFITS (Health Savings Accounts)

IRC §267, see ATTRIBUTION RULES (Section 267 attribution)

IRC §318, see ATTRIBUTION RULES (Section 318 attribution)

IRC §401(a)(2), see EXCLUSIVE BENEFIT RULE

IRC §401(a)(4), (Ch3A/SecIII/PtA.1.c.)

IRC §401(a)(5), see PERMITTED DISPARITY

IRC §401(a)(9), see MINIMUM DISTRIBUTION RULES

IRC §401(a)(11), see J&S RULES

IRC §401(a)(13), see ANTIASSIGNMENT RULES

IRC §401(a)(14), see DISTRIBUTIONS (Mandatory distributions)

IRC §401(a)(17), see COMPENSATION DOLLAR LIMIT

IRC §401(a)(28), see (Ch6/SecIII/PtD.2.k.)

IRC §401(a)(31), see ROLLOVERS (Direct rollovers)

IRC §401(a)(35), see EMPLOYER SECURITIES (Diversification)

IRC §401(c), see SELF-EMPLOYED INDIVIDUALS

IRC §401(k), see ADP AND ACP TESTING, SECTION 401(k) PLANS

IRC §401(1), see PERMITTED DISPARITY

IRC §401(m), see ADP AND ACP TESTING, SECTION 401(m) PLANS

IRC §402(c), see ROLLOVERS

IRC §402(d), see LUMP SUM DISTRIBUTIONS

IRC §402(g), see ELECTIVE DEFERRALS

IRC §403(b)(Ch16/SecII/PtH.6.b.)

IRC §404, see DEDUCTION LIMITS

IRC §408, see IRAs, SEPs

IRC §409A, see NONQUALIFIED DEFERRED COMPENSATION ARRANGEMENTS

IRC §410(a), see ELIGIBILITY RULES

IRC §410(b), see COVERAGE TESTING

IRC §411, see VESTING RULES

IRC §411(a)(11), see DISTRIBUTIONS (Notice and consent requirements)

IRC §411(b), see ACCRUAL OF BENEFITS (Defined benefit plans)

IRC §411(d)(6), see ANTI-CUTBACK RULE

IRC §412, (Ch1A/Def-EBSA)

IRC §414(a), see EMPLOYER (Predecessor or prior employer)

IRC §414(b) and (c), see RELATED ORGANIZATIONS (Controlled group of businesses)

IRC §414(k), see SECTION 415 LIMITS

IRC §414(m), see RELATED ORGANIZATIONS (Affiliated service group)

IRC §414(n), see LEASED EMPLOYEES

IRC §414(o), see RELATED ORGANIZATIONS (Section 414(o) ARRANGEMENTS)

IRC §414(p), see QDRO

IRC §414(q), see HIGHLY COMPENSATED EMPLOYEES

IRC §414(r), see QSLOB RULES

IRC §414(s), see COMPENSATION (Section 414(s) compensation)

IRC §414(u), see MILITARY SERVICE

IRC §414(v)(Ch11/SecVI/PtC.1.g.)

IRC §415, see SECTION 415 LIMITS

IRC §416, see TOP HEAVY RULES

IRC §417, see J&S RULES

IRC §420, (Ch3B/SecVI/PtD)

IRC §436, (Ch1A/Def-EBSA), Also see ACCRUAL OF BENEFITS, DISTRIBUTIONS

IRC §1042, (Ch6/SecIII/PtD.2.k.)

IRC §1563, see ATTRIBUTION RULES(Section 1563 attribution), RELATED ORGANIZATIONS (Controlled group of businesses)

IRC §4965, see LISTED TRANSACTIONS

IRC §4971, (Ch1A/Def-EBSA) (Excise tax on funding deficiency)

IRC §4972, see DEDUCTION LIMITS (Nondeductible contributions)

IRC §4974, see MINIMUM DISTRIBUTION RULES (Excise tax)

IRC §4975, (Ch14/SecIII/PtA.2.)

IRC §4979, see ADP AND ACP TESTING (Excise tax)

IRC §4980, see REVERSION OF PLAN ASSETS TO EMPLOYER

IRC §4980A, see EXCESS RETIREMENT ACCUMULATIONS AND DISTRIBUTIONS

IRC §4980F, see AMENDMENT OF PLAN

IRREVOCABLE ELECTIONS, see SECTION 401(k) PLANS (Cash or deferred arrangements)