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ERISA Outline Book Index

S CORPORATIONS

* Deduction rules for S corporations, see DEDUCTION LIMITS

* Employees do not have to be given right to demand distribution in form of securities, (Ch3A/SecII/PtD.2.c.1)a))

* ESOPs maintained by S corporations, (Ch3A/SecII/PtE.3.d.)

- Dividends on S corporation stock may be used to repay exempt loan, (Ch3A/SecII/PtE.1.a.1))

- Prohibited allocation rules under IRC §409(p) for certain S corporation ESOPs, (Ch3A/SecII/PtE.4.)

* Owners not treated as self-employed individuals for qualified plan purposes, see SELF-EMPLOYED INDIVIDUALS

* Qualified plans may invest in S corporations for taxable years beginning after December 31, 1997, (Ch3A/SecII/PtE.3.d.)

* UBTI issues relating to investment in employer securities issued by S corporation, see UBTI

SAFE HARBOR 401(k) PLANS

* ACP test deemed passed for matching contributions if certain requirements satisfied (ACP safe harbor), (Ch11/SecXIV/PtE)

- Safe harbor vesting requirements under ADP safe harbor not required for match to satisfy ACP safe harbor, (Ch11/SecXIV/PtE.6.)

- ACP safe harbor automatically satisfied if only match is the basic match under ADP safe harbor, (Ch11/SecXIV/PtE.3.)

- Allocation conditions on match will violate ACP safe harbor requirements, (Ch11/SecXIV/PtE.1.e.)

- Discretionary match must be limited to 4% of compensation, (Ch11/SecXIV/PtE.1.d.)

- Employee after-tax contributions not deemed to pass ACP test under any circumstances, (Ch6/SecIV/PtC.11.)

- Limit on contributions that can be matched, (Ch11/SecXIV/PtE.1.a.)

- Plan must meet ADP safe harbor in order for matching contributions to satisfy ACP safe harbor, (Ch11/SecXIV/PtE.2.)

- Rate of match cannot increase as deferral rate increases, (Ch11/SecXIV/PtE.1.b.1))

- Rules for applying ACP test if ACP safe harbor is not satisfied with respect to match, (Ch11/SecXIV/PtE.8.)

* Aggregation rules, (Ch11/SecXII/PtA)

* Amendments to the plan

- Mid-year amendments permissible except where specifically precluded by the IRS, (Ch11/SecXIV/PtI.1.b.)

◆ Prohibited mid-year amendments, (Ch11/SecXIV/PtI.1.b.3))

◆ Updated safe harbor notice and election opportunity required for certain mid-year amendments, (Ch11/SecXIV/PtI.b.2))

- Timing of amendment to reflect safe harbor 401(k) plan design, (Ch11/SecXIV/PtI.1.a.)

* Annual notice requirement, (Ch11/SecXIV/PtD)

- Consequences of failing to give notice, (Ch11/SecXIV/PtD.6.)

- Contents of notice, (Ch11/SecXIV/PtD.1.a.)

◆ Additional content required for QACAs, (Ch11/SecXIV/PtD.1.a.1))

◆ Sample notice issued by IRS (part of sample automatic enrollment notice), (Ch11/AppD)

- Timing of notice, (Ch3B/SecX/PtD.1.)

◆ Conversion of plan to safe harbor plan, (Ch11/SecXIV/PtD.5.)

◆ New plan, (Ch11/SecXIV/PtD.4.)

◆ Newly eligible employee, (Ch11/SecXIV/PtD.3.)

* Automatic enrollment under safe harbor 401(k) plans, (Ch11/SecXIV/PtI.3.e.)

- Required automatic enrollment features under a QACA, (Ch11/SecXIV/PtA.2.a.)

* Catch-up contributions may be made to a safe harbor 401(k) plan, (Ch11/SecXI/PtB.1.) Also see (Ch1A/Def-Catch-upContributions)

* Comparison to SIMPLE-401(k) plan, (Ch11/SecXIV/PtJ)

* Compensation definition for safe harbor contributions, see Employer contribution requirement below

* Conversion of plan to safe harbor 401(k) plan, (Ch11/SecXIV/PtD.5.)

- Conversion of non-401(k) plan is subject to same rules as for new plans, (Ch11/SecXIV/PtD.5.b.)

- Existing 401(k) plan may be converted to safe harbor only as of first day of a plan year, (Ch11/SecXIV/PtD.5.a.)

* Current year testing method deemed to be in effect for any plan year that safe harbor rule is satisfied, (Ch11/SecXIV/PtI.4.)

* Deemed to pass ADP test, (Ch11/SecXIV)

* Deferral elections may be reasonably restricted, (Ch11/SecXIV/PtI.3.)

* Disaggregation rules, (Ch11/SecXIV/PtI.6.a.)

* Document issues, (Ch11/SecXIV/PtI.1.)

- Mid-year amendments, (Ch11/SecXIV/PtI.1.b.)

* Employer contribution requirement to satisfy ADP safe harbor, (Ch11/SecXIV/PtB)

- Allocation conditions on safe harbor contribution not permitted, (Ch11/SecXIV/PtB.6.)

- Annual notice, see Annual notice requirement above

- Compensation definition used to calculate safe harbor contribution, (Ch11/SecXIV/PtB.5.)

◆ Limited to period of eligibility, (Ch11/SecXIV/PtB.5.a.)

◆ Matching formula may be determined on basis of payroll period, (Ch11/SecXIV/PtB.5.d.)

- Discretionary contributions do not satisfy ADP safe harbor, (Ch11/SecXIV/PtB.4.)

◆ Reducing or suspending the safe harbor contribution during the plan year, (Ch11/SecXIV/PtB.4.e.)

. . . "Maybe Not" Notice required unless employer in economic loss, (Ch11/SecXIV/PtB.4.e.1)a)i))

◆ "Wait-and-see" may be adopted for safe harbor nonelective contribution ("Maybe Notice"), (Ch11/SecXIV/PtB.4.d.)

- Safe harbor matching contribution, see Safe harbor matching contribution below, for more entries

- Safe harbor nonelective contribution option, (Ch11/SecXIV/PtB.2.)

- Separate plan may receive safe harbor contribution, (Ch11/SecXIV/PtB.3.)

- Timing of contributions (when employer must deposit contributions), (Ch11/SecXIV/PtB.7.)

- Vesting requirements, (Ch11/SecXIV/PtC)

◆ IRS position is that vesting requirements under 401(k)(12) preclude using forfeitures to fund 401(k)(12) safe harbor contributions, (Ch3A/SecII/PtL.1.f.)(Ch3A/SecII/PtH.1.b.)

* Examples of safe harbor 401(k) plan designs, (Ch11/SecXIV/PtF)

* Forfeitures: IRS changes course and says forfeitures can fund safe harbor contributions under IRC §401(k)(12), (Ch3A/SecII/PtL.1.f.)

* Nondiscrimination testing for other employer-provided benefits provided under a safe harbor 401(k) plan, (Ch11/SecXIV/PtB)

- Allocation method for non-safe-harbor nonelective contributions will affect how §401(a)(4) applies to safe harbor contributions, (Ch11/SecXIV/PtG.2.b.)

- Both safe harbor nonelective contributions and other nonelective contributions made within same plan, (Ch11/SecXIV/PtG.2.)

- "Cross-tested" plan: impact of safe harbor contribution on gateway contribution, (Ch11/SecXIV/PtD.6.b.3))

- Disaggregation, (Ch11/SecXIV/PtG.2.f.)

- Offset of safe harbor contributions to allocate other nonelective contributions, (Ch11/SecXIV/PtD.5.)

- Permissive aggregation with another plan maintained by employer, (Ch11/SecXIV/PtG.1.b.)

- Permitted disparity rules may not be satisfied with safe harbor contributions, (Ch11/SecXIV/PtG.2.c.2))

- Restructuring, (Ch11/SecXIV/PtG.2.e.)

- Safe harbor matching contribution not used for other discrimination testing, (Ch11/SecXIV/PtG.4.a.)

- Taking credit for safe harbor nonelective contribution to prove nondiscrimination with respect to other employer contributions, (Ch11/SecXIV/PtG.2.)

◆ Effect on gateway test for cross-tested defined contribution plans, (Ch9/SecIV/PtB.4.d.)

- What is the "plan" for §401(a)(4) testing purposes? (Ch11/SecXIV/PtG.2.)

* Otherwise excludable employees may be disaggregated from safe harbor features, (Ch11/SecXIV/PtI.6.a.1))

- Must perform ADP test on otherwise excludable employees if there is at least one HCE in the group, (Ch11/SecXIV/PtI.6.a.1))

- Treatment of employee who meets statutory requirements during the plan year, (Ch11/SecXIV/PtI.6.a.1)d))

* Plan amendments required to make plan a safe harbor 401(k) plan, (Ch11/SecXIV/PtI.1.a.)

- Mid-year amendments to change features of safe harbor 401(k) plan significantly restricted by IRS, (Ch11/SecXIV/PtI.1.b.)

* Plan year must be 12 months, (Ch11/SecXIV/PtI.2.)

- Adding a 401(k) arrangement to an existing non-401(k) plan: may be in effect for less than 12 months in the plan year it is added, (Ch11/SecXIV/PtI.2.a.3))

- Amendment of plan year, (Ch11/SecXIV/PtI.2.b.)

- Exception for new plans, (Ch11/SecXIV/PtI.2.a.)

- Termination of plan: regulations provide some flexibility on 12-month rule, (Ch11/SecXIV/PtI.2.c.)

* Qualified automatic contribution arrangements (QACAs)

- Definition of a QACA, (Ch11/SecXIV/PtA.2.)

- Notice requirement, (Ch11/SecXIV/PtD)

- Safe harbor matching formula, (Ch11/SecXIV/PtB.1.b.)

- Safe harbor nonelective contribution, (Ch11/SecXIV/PtB.2.)

- Vesting requirements, (Ch4/SecIII/PtA.5.b.4)), (Ch11/SecXIV/PtC)

* Reasonable restrictions permitted on deferral elections, (Ch11/SecXIV/PtI.3.)

* Reducing safe harbor contribution during plan year, see Suspending below

* Safe harbor matching contribution, (Ch11/SecXIV/PtB.5.)

- Basic formula

◆ QACA safe harbor under IRC §401(k)(13), (Ch11/SecXIV/PtB.1.b.)

◆ Safe harbor under IRC §401(k)(12), (Ch11/SecXIV/PtB.1.a.)

- Compensation used to calculate match, (Ch11/SecXIV/PtB.5.)

◆ Compensation may be limited to period the employee is eligible for the 401(k), (Ch11/SecXIV/PtB.5.a.)

◆ Payroll period method is permissible, (Ch11/SecXIV/PtB.5.d.2))

◆ Plan year method is default, (Ch11/SecXIV/PtB.5.d.1))

- Different matching formula for different job classifications usually fails safe harbor, (Ch11/SecXIV/PtB.1.c.1))

- Enhanced formula

◆ QACA safe harbor under IRC §401(k)(13), (Ch11/SecXIV/PtB.1.b.)

◆ Safe harbor under IRC §401(k)(12), (Ch11/SecXIV/PtB.1.a.)

- Failure to make safe harbor contribution on a timely basis: consequences, (Ch11/SecXIV/PtB.7.c.)

- Special deposit requirements if payroll period method is used, (Ch11/SecXIV/PtB.5.d.3))

- Tiered match, (Ch3A/SecII/PtD.8.e.)

- "True up" may be required if plan year method is used to calculate safe harbor match, (Ch11/SecXIV/PtB.5.d.1)b))

* Safe harbor nonelective contribution, (Ch11/SecXIV/PtB.2.)

- Failure to make safe harbor contribution on a timely basis: consequences, (Ch11/SecXIV/PtB.7.c.)

* Section 403(b) plans may use ACP safe harbor rule, (Ch11/SecXIV/PtE.10.)

* Separate plan may receive safe harbor contribution, (Ch11/SecXIV/PtB.3.)

- Document must specify other plan, (Ch11/SecXIV/PtB.3.b.)

- Same plan year requirement, (Ch11/SecXIV/PtB.3.a.)

* Suspending or reducing safe harbor contribution during the plan year, (Ch11/SecXIV/PtB.4.e.)

- Consequences of suspension or reduction, (Ch11/SecXIV/PtB.4.e.3))

- Prerequisite to suspension or reduction,

◆ Economic Loss Test, (Ch11/SecXIV/PtB.4.e.1)a)ii))

◆ "Maybe Not" Notice, (Ch11/SecXIV/PtB.4.e.1)a)i))

◆ Not applicable to suspending or reducing safe harbor match until 2015 plan year, (Ch11/SecXIV/PtB.4.e.1)a)iii))

* Terminating the safe harbor 401(k) plan, (Ch11/SecXIV/PtI.7.)

- Acquisition transactions, (Ch11/SecXIV/PtI.7.b.)

- Employer safe harbor contribution liability for year of termination, (Ch11/SecXIV/PtI.2.c.1)a))

- Regulations provide more flexibility upon plan termination, (Ch11/SecXIV/PtI.2.c.), (Ch11/SecXIV/PtI.7.)

* Top heavy rules: application to safe harbor 401(k) plans

- Deemed not to be top heavy if safe harbor 401(k) plans meets certain conditions, (Ch1B/Def-TopHeavyPlan/PtC), (Ch1B/Def-TopHeavyPlan/PtC)

◆ Plan must consist solely of a safe harbor 401(k) arrangement and matching contributions that meet the ACP safe harbor, (Ch1B/Def-TopHeavyPlan/PtC)

◆ Plan-year-by-plan-year determination, (Ch11/SecXIV/PtH.2.d.)

◆ Top heavy aggregation rules: application to deemed non-top-heavy rule, (Ch11/SecXIV/PtH.2.c.)

- Minimum contributions under a top heavy safe harbor 401(k) plan: using safe harbor contributions to satisfy the minimum, (Ch11/SecXIV/PtH.1.b.)

* Vesting requirements for safe harbor contributions, (Ch11/SecXIV/PtC.1.)

- Immediate vesting under 401(k)(12) safe harbor, (Ch11/SecXIV/PtC.1.a.)

- Two-year vesting schedule allowed under QACA, (Ch11/SecXIV/PtC)

* Withdrawal restrictions on safe harbor contributions, (Ch11/SecXIV/PtC.2.)

SAFE HARBOR PERCENTAGES, see COVERAGE TESTING

SAFE HARBOR PLAN, see LEASED EMPLOYEES, NONDISCRIMINATION TESTING

SAME DESK RULE, see SEPARATION FROM SERVICE

SAME-SEX MARRIAGE, see SPOUSE/SAME-SEX MARRIAGE

SARBANES-OXLEY ACT OF 2002

* Blackout notice requirements, (Ch13A/SecVI/PtF.1.)

* Criminal penalties for willful violation of ERISA reporting and disclosure rules, (Ch13B/SecV/PtA)

* Prohibition on insider trading during blackout period, (Ch14/SecII/PtF.7.)

* Summary, (Ch15/SecIX/PtJ)

SARSEP, see SEPs

SAVER ACT

* National Summit on retirement issues, (Ch7/SecXIX/PtB)

* Public awareness of retirement issues, (Ch17/SecII/PtP)

SAVER'S CREDIT (IRC §25B)

* Adjusted income brackets, (Ch7/SecXIX/PtB.2.)

* Credit amount, (Ch7/SecXIX/PtB.1.d.)

* Qualified retirement contributions that are eligible for the credit, (Ch7/SecXIX/PtB.1.b.)

- Automatic enrollment contributions qualify, (Ch7/SecXIX/PtB.4.)

- Percentage of first $2,000 eligible for tax credit, (Ch7/SecXIX/PtB.8.a.)

- Reduction for certain distributions in "testing period,"

* Sample notices to employees

- English, (Ch7/SecXIX/PtB.3.)

- Spanish, (Ch13B/SecII/PtH.12.)

* Taxpayer must be at least 18 years old, (Ch13B/SecIV/PtE.2.)

SAVINGS ARE VITAL TO EVERYONE'S RETIREMENT ACT, see SAVER ACT

SCRIVENER's ERROR DOCTRINE

* ERISA enforcement issues, (Ch13B/SecIII/PtD.1.a.8)a)), (Ch13B/SecIII/PtD.1.a.8)a))

- Equitable reformation relief to compel amendment of document for fraud or mistake, (Ch13B/SecII/PtH.12.b.2))

* Mutual understanding of parties is key ingredient for equitable reformation, (Ch13B/SecII/PtF.12.)

* Plan administrator must petition court for equitable reformation; may not unilaterally reform document, (Ch13B/SecVII)

* Reformation of document to correct scrivener's error, (Ch13B/SecVII)

SECTION 164(f) DEDUCTION, see SELF-EMPLOYED INDIVIDUALS

SECTION 267 ATTRIBUTION, see ATTRIBUTION RULES

SECTION 318 ATTRIBUTION, see ATTRIBUTION RULES

SECTION 401(k) PLANS

* 1.25 test, see ADP AND ACP TESTING

* 2% spread test, see ADP AND ACP TESTING

* 2½ month distribution rule, see ADP AND ACP TESTING (Corrective distributions)

* Accrued benefits provided under 401(k) plans, (Ch3A/SecII/PtD)

* Adoption of plan: elective deferrals cannot be made before plan is adopted, (Ch3A/SecII/PtD.2.a.1)a))

* ADP test on elective deferrals, see ADP AND ACP TESTING

* Aggregation rules for ADP testing purposes, see ADP AND ACP TESTING

* Allocable earnings on excess contributions, see ADP AND ACP TESTING (Corrective distributions)

* Allocation of deferrals to participant accounts, (Ch3A/SecII/PtD.7.)

* Automatic enrollment in 401(k) plan, see AUTOMATIC ENROLLMENT

* Availability of elective deferrals must be nondiscriminatory, (Ch9/SecX/PtA.2.a.)

* Benefits, rights and features under 401(k) plan must be available on nondiscriminatory basis, (Ch11/SecXII/PtE)

* Cash or deferred arrangement (CODA)

- Deemed CODA, (Ch1A/Def-CashOrDeferredArrangement/PtB)

◆ Automatic deemed CODA if partners in a partnership are provided an election to waive or vary employer contribution, (Ch1A/Def-CashOrDeferredArrangement/PtB.1.)

◆ Effect on plan's qualification, (Ch1A/Def-CashOrDeferredArrangement/PtB.4.)

◆ Election by partner to reduce contribution made on his/her behalf, (Ch3B/SecIII/PtM)

◆ Facts-and-circumstances test for non-partners, (Ch1A/Def-CashOrDeferredArrangement/PtB.2.)

◆ New comparability plans, (Ch9/SecIV/PtE.4.)

◆ Tax consequences of a deemed CODA, (Ch1A/Def-CashOrDeferredArrangement/PtB.3.)

- Definition of a CODA, (Ch1A/Def-CashOrDeferredArrangement/PtB)

- Deferral of compensation attributable to paid time off (PTO) plans, see PTO PLANS

- Deferral of refunds under state disability program, (Ch1A/Def-CashOrDeferredArrangement/PtE.2.)

- Discontinuance of defined benefit plan participant in exchange for enhanced defined contribution allocation, (Ch1A/Def-CashOrDeferredArrangement/PtE.2.)

- "Election out" provision in plan may create a deemed CODA, (Ch1A/Def-CashOrDeferredArrangement/PtB)

- Election to take portion of employer's contribution in cash, (Ch3A/SecII/PtD.2.b.)

- Irrevocable election regarding participation is not a CODA, (Ch1A/Def-CashOrDeferredArrangement/PtC)

- Nonqualified CODA, (Ch1A/Def-CashOrDeferredArrangement/PtB.3.), (Ch1A/Def-CashOrDeferredArrangement/PtB.3.)

◆ Deemed to pass §401(a)(4) with respect to union employees, (Ch11/SecXII/PtI.2.)

- Qualified CODA: definition, (Ch1B/Def-QualifiedCODA)

- Severance payments generally not eligible for 401(k) deferral election, (Ch1A/Def-CashOrDeferredArrangement/PtF)(Ch11/SecVI/PtB.5.c.2))

- Sick leave credits applied to purchase additional pension benefits did not result in taxable income, (Ch1A/Def-CashOrDeferredArrangement/PtE.2.)

- Vacation pay: contribution of value for employee who elects not to use vacation time is not CODA, (Ch1A/Def-CashOrDeferredArrangement/PtE.1.)

* Catch-up contributions allowed for individuals over age 50, (Ch1A/Def-Catch-upContributions)

* Checklist of testing issues for 401(k) plans, (Ch15/SecV/PtB(Step3)) (Step3)

* CODA, see Cash or deferred arrangement above

* Compensation cannot be deferred after it has become currently available, (Ch3A/SecII/PtD.2.a.1)), (Ch13A/SecIII/PtB.1.d.9)g)), (Ch3A/SecII/PtD.2.a.1))

- Compensation that became currently available before adoption of plan cannot be deferred, (Ch3A/SecII/PtD.2.a.1)a))

- Post-severance compensation: issues relating to eligibility to defer out of such compensation, (Ch11/SecVI/PtB.5.c.)

* Compensation dollar limit

- ADP test, application to, see Compensation used in ADP test below

- SIMPLE-401(k) plans: application of dollar limit, see SIMPLE-401(k) PLANS

* Compensation of zero for an otherwise eligible employee, (Ch11/SecVI/PtB.7.)

* Compensation used in ADP test, see ADP AND ACP TESTING

* Contingent benefit rule (section 401(k) arrangements)

- Compensation definition to determine plan benefits not restricted by this rule, (Ch1B/Def-Section401(k)Arrangement/PtA.6.)

- Definition of contingent benefit rule, (Ch1B/Def-Section401(k)Arrangement/PtA.6.)

- Nonelective contributions made in lieu of match for employees making student loan payments did not violate contingent benefit rule, (Ch1B/Def-Section401(k)Arrangement/PtA.6.g.)

- Nonqualified plan benefits, (Ch1B/Def-Section401(k)Arrangement/PtA.6.)

- Use of matching contributions to satisfy minimum accrual requirement for non-key employees does not violate contingent benefit rule, (Ch1B/Def-Section401(k)Arrangement/PtA.6.d.)

* Correcting violations of ADP test, see ADP test

* Corrective distributions, see ADP test

* Coverage testing for section 401(k) arrangement, see COVERAGE TESTING

* Current availability rule

- Compensation that became currently available before adoption of plan cannot be deferred, (Ch3A/SecII/PtD.2.a.1)a))

- Deferral election must be made before compensation is currently available, (Ch3A/SecII/PtD.2.a1))(Ch13A/SecIII/PtB.1.d.9)g))(Ch3A/SecII/PtD.2.a.1))

- Earned income of partner treated as currently available on last day of partnership tax year, (Ch3A/SecII/PtD.2.a.3))(Ch11/SecXIV/PtJ)

◆ Partner may defer from "draws," (Ch3A/SecII/PtD.2.a.4)), (Ch3A/SecVI/PtC.1.f.5)a))

* Deduction limits: effect of section 401(k) arrangement, see DEDUCTION LIMITS

* Deemed cash or deferred arrangement (CODA), see Cash or deferred arrangement above

* Deemed passage of ADP test by certain plans, see ADP AND ACP TESTING

* Deferral percentages under the ADP test, see ADP AND ACP TESTING

* Deposit of elective deferrals: timing for ERISA purposes, see PLAN ASSETS

* Designated Roth contributions permitted after 2005, see DESIGNATED ROTH CONTRIBUTIONS

* Disposition of a subsidiary or assets in a trade or business, see Restrictions on distributions of elective deferrals below

* Distribution of excess contributions, see ADP AND ACP TESTING (Corrective distributions)

* Distribution restrictions, see Restrictions on distributions below

* Double-counting limits applicable to ADP test, see ADP AND ACP TESTING

* Election out of plan, see Cash or deferred arrangement above

* Elective contributions, (Ch1A/Def-ElectiveDeferral)

* Elective deferrals

- Catch-up contributions allowed for individuals over age 50, (Ch1A/Def-Catch-upContributions)

- Designated Roth contributions permitted after 2005, see DESIGNATED ROTH CONTRIBUTIONS

- Limitations on deferrals, (Ch1A/Def-ElectiveDeferral)

- Section 402(g) limit applies to elective deferrals under 401(k) plan, (Ch1A/Def-ElectiveDeferral)

- Vesting requirements for deferrals, see VESTING RULES

* Eligible combined plan ("DB-K" plan): requirements for 401(k) component, (Ch3A/SecIII/PtB.3.)

* Eligible employees in ADP test, see ADP AND ACP TESTING

* Employer contributions to 401(k) plan, (Ch3A/SecII/PtD.1.)

* Encouraging employees to participate in the 401(k) feature, (Ch3A/SecII/PtD.7.)

* Enrollment into plan

- Automatic (or negative) enrollment, (Ch3A/SecII/PtD.2.e.)

- Electronic media may be used for enrollment, (Ch3A/SecII/PtD.2.g.)

* ERISA considerations, see Title I below

* ESOP loan: use of 401(k) deferrals to repay ESOP loan violates exclusive purpose rule, (Ch13B/SecII/PtE.2.)

* Excess contributions: corrective distributions, see ADP AND ACP TESTING (Corrective distributions)

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

* Failure to cover an eligible employee

- Correction methods under EPCRS, (Ch15/SecVI/PtC.4)

- Elective deferral failures, (Ch15/SecVI/PtC.¶4.b.) Also see PLAN QUALIFICATION 

* Family aggregation of HCEs in pre-1997 plan years, see ADP AND ACP TESTING

* Gap period earnings, see ADP AND ACP TESTING (Corrective distributions)

* Governmental 401(k) plans

- Benefits, rights and features deemed nondiscriminatory, (Ch11/SecXII/PtE.1.a.)

- Deemed to pass ADP test, (Ch11/SecXII/PtO)

- Grandfather rule allows certain governmental employers to maintain 401(k) plans, (Ch1B/Def-Section401(k)Arrangement/PtB.1.) (Ch1B/Section401(k)Arrangement/PtA)

- Indian tribal government eligible to adopt 401(k) plan, (Ch1B/Def-Section401(k)Arrangement/PtB.3.)

- Instrumentality of a government, (Ch1B/Def-Section401(k)Arrangement/PtB.1.) (Ch1B/Section401(k)Arrangement/PtA)

- Prohibition against governments maintaining 401(k) plans, (Ch1B/Def-Section401(k)Arrangement/PtB.1.) (Ch1B/Section401(k)Arrangement/PtA)

* Hardship distributions, see Restrictions on distributions below

* Highly compensated employee definition, see HIGHLY COMPENSATED EMPLOYEES

* Inclusion of an ineligible employee, see PLAN DISQUALIFICATION

* Indian tribal government

- Eligible to maintain 401(k) plan, (Ch1B/Def-Section401(k)Arrangement/PtB.3.)

* Irrevocable election regarding participation, see Cash or deferred arrangement above

* Leased employees may participate in section 401(k) arrangement, (Ch1A/Def-LeasedEmployee/PtB.3.)

* Leasing organization maintaining 401(k) plan, (Ch1A/Def-LeasedEmployee/PtB.3.a.)

* Limitation on elective deferrals (IRC §402(g)), (Ch1A/Def-ElectiveDeferral)

* Limits that can affect how much an employee may defer under a 401(k) arrangement, (Ch3A/SecII/PtD.5.)

- Plan imposed limits, (Ch11/SecXI/PtB.3.b.2))

- What to do if employee has exceeded the plan's limit/use of EPCRS procedures to correct, (Ch3A/SecII/PtD.5.f.)

* Matching contributions

- Allocation formulas, see MATCHING CONTRIBUTIONS

- Partners, allocation to, see Partnerships below

- Qualified matching contributions included in ADP test, see ADP AND ACP TESTING (QMACs)

* Merger of plans: ADP testing in merger year, see ADP AND ACP TESTING

* Military service, (Ch11/SecXII/PtM)

- Administrative issues, (Ch11/SecXII/PtM.3.)

- Differential wage payments (HEART Act), (Ch11/SecXII/PtM.6.)

- Makeup elective deferrals following reemployment, (Ch11/SecXII/PtM.1.)

◆ Application of section 402(g) limit, see (Ch1A/Def-ElectiveDeferral)

- Nondiscrimination testing not affected by makeup contributions, (Ch11/SecXII/PtM.4.)

* Multiple use limit (pre-2002 years), see ADP AND ACP TESTING

* New 401(k) plans, special rules for

- ADP testing issues, see ADP AND ACP TESTING

- Deemed 3% rule under prior year testing method, see ADP AND ACP TESTING

- Deferrals cannot be made until plan is adopted, (Ch3A/SecII/PtD.2.a.1)a))

* Nondiscrimination testing requirements, see ADP AND ACP TESTING

* Nonelective contributions

- Definition, (Ch1A/Def-EmployerContributions)

- Formulas for nonelective contributions under section 401(k) plan, (Ch3A/SecII/PtD.7.)

* Nonqualified CODA, see Cash or deferred arrangement above

* Nonqualified plan maintained in tandem with 401(k) plan, (Ch16/SecIV/PtD)

* One person 401(k) plan, (Ch7/SecXVI/PtB.3.f.)(Ch7/SecXVI/PtP.2.a.2)

* Otherwise excludable employees: separate testing, see ADP AND ACP TESTING

* Partnerships

- Earned income of partners treated as becoming currently available at end of partnership tax year, (Ch11/SecXIV/PtJ)

- Election to defer must be made no later than last day of partnership tax year, (Ch11/SecXIV/PtJ)

- Limited liability companies (LLCs) may be subject to same rules, (Ch11/SecVI/PtC.1.f.30)

* Permissive aggregation for ADP testing purposes, see ADP AND ACP TESTING (Aggregation rules)

* Permissible withdrawals from eligible automatic contribution arrangements, see Restrictions on distributions of elective deferrals below

* Plan assets under Title I of ERISA, see Title I below

* Plan coverage changes that affect prior year testing method, see ADP AND ACP TESTING

* Pre-ERISA money purchase plan defined, (Ch1B/Def-PreERISAMoneyPurchasePlan)

* Prior year data for NHC group used to run ADP test in post-1996 years, see ADP AND ACP TESTING (Deferral percentages)

* Prior year testing method, see ADP AND ACP TESTING

* Prohibited sponsors of 401(k) plans, (Ch1B/Def-Section401(k)Arrangement/PtB.1.) (Ch1B/Section401(k)Arrangement/PtA)

* QMACs, see ADP AND ACP TESTING

* QNECs, see ADP AND ACP TESTING

* Qualified matching contributions, see ADP AND ACP TESTING

* Qualified nonelective contributions, see ADP AND ACP TESTING

* Recharacterization of excess contributions as employee contributions, see ADP AND ACP TESTING

* Related employers treated as single employer in applying ADP test, see ADP AND ACP TESTING

* Restrictions on distributions of elective deferrals, (Ch6/SecIV/PtC.3.)

- Distribution events that are permitted under 401(k) arrangements, (Ch6/SecIV/PtC.3.a.)

- Eligible automatic contribution arrangement (EACA): permissible withdrawal within 90 days of automatic enrollment, (Ch6/SecIV/PtC.6.)

◆ Plans eligible for permissible withdrawals, (Ch6/SecIV/PtC.6.g.)

◆ Qualified automatic contribution arrangement under IRC §401(k)(13) may allow permissible withdrawals if EACA notice requirement is met, (Ch6/SecIV/Pt.C.6.h.)

◆ Requirements for withdrawal election, (Ch6/SecIV/Pt.C.6.a.)

◆ Shorter election period (at least 30 days) permissible, (Ch6/SecIV/Pt.C.6.a.)

- Hardship distributions, (Ch6/SecIV/Pt.C.4.)

◆ Amount of hardship distribution necessary to satisfy financial need, (Ch6/SecIV/Pt.C.4.c.)

. . . Safe harbor 401(k) plans with matching contributions must use 6-month suspension period for hardship distributions made in pre-2019 plan years, (Ch6/SecIV/PtC.4.d.3)c)), (Ch11/SecXIV/PtC.2.b.)

. . . Uniform standard proposed, (Ch6/SecIV/PtC.4.e.)

◆ Beneficiaries of participant who are not dependents: expenses relating to such beneficiaries, (Ch6/SecIV/Pt.C.4.b.1)b))

◆ EPCRS correction for making hardship distributions without authorizing plan provision, (Ch6/SecIV/Pt.C.4.g.)

◆ Examples of hardship distributions, (Ch6/SecIV/Pt.C.4.g.)

◆ IRS guidelines for substantiating hardship distributions, (Ch6/SecIV/PtC.4.b.2))

◆ Limit on amount distributable for hardship, (Ch6/SecIV/Pt.C.4.f.)

. . . Earnings on deferrals not included in pre-2019 plan years, (Ch6/SecIV/Pt.C.4.f.)

. . . QMACs, QNECs, safe harbor 401(k) contributions, not included in pre-2019 plan years, (Ch6/SecIV/Pt.C.4.f.1))

◆ Loans must be taken first in pre-2019 plan years, (Ch6/SecIV/Pt.C.4.d.2))

◆ Plan sponsor's obligations, (Ch6/SecIV/PtC.4.b.2)a))

◆ Representation by employee of no other available cash/liquid resources outside of plan: proposal for post-2019 plan years, (Ch6/SecIV/PtC.4.e.3))

◆ Safe harbor definition of hardship, (Ch6/SecIV/Pt.C.4.b.)

◆ Suspension of deferrals for 6 months required for pre-2019 plan years, (Ch6/SecIV/Pt.C.4.d.3))

. . . Safe harbor 401(k) plans with matching contributions must use 6-month suspension period for hardship distributions made in pre-2019 plan years, (Ch6/SecIV/Pt.C.4.d.3))

. . . Suspensions prohibited in post-2019 plan years, (Ch6/SecIV/PtC.4.d.3)a))

◆ Taxes and penalties may be taken into account to determine amount of hardship withdrawal, (Ch6/SecIV/Pt.C.4.c.2)), (Ch6/SecIV/PtC.4.d.1)a))

- Permissible withdrawal within 90 days of automatic enrollment, (Ch6/SecIV/PtC.6.)

- Qualified hurricane distributions, (Ch6/SecIV/PtC.3.a.9))

- Qualified reservist distributions, (Ch6/SecIV/PtC.3.a.8))

- Severance from employment, (Ch6/SecIV/PtC.3.b.)

◆ How to determine whether severance has occurred in a business transaction, (Ch6/SecIV/Pt.C.3.b.1))

◆ May continue using separation from service rule, (Ch6/SecIV/Pt.C.3.c.3))

- Termination of plan: distribution of elective deferrals, (Ch6/SecIV/Pt.C.5.)

◆ Acquisition of company after plan terminated, (Ch6/SecIV/Pt.C.5.c.)

◆ Establishment of successor plan after distribution of 401(k) plan's assets, (Ch6/SecIV/Pt.C.5.g.)

◆ Exception if less than 2% covered in successor plan, (Ch6/SecIV/Pt.C.5.a.1))

◆ Leased employees: application of successor plan rule, (Ch6/SecIV/Pt.C.5.b.4))

◆ Options for elective deferrals held by terminated 401(k) plan if successor plan exists, (Ch6/SecIV/Pt.C.5.h.)

◆ Related employer: maintenance of successor plan, (Ch6/SecIV/Pt.C.5.b.)

◆ Section 403(b) plans not successor plans, (Ch6/SecIV/Pt.C.5.a.2))

Section 457 plans not successor plans, (Ch6/SecIV/Pt.C.5.a.2))

◆ SEPs and SIMPLE-IRA plans not successor plans, (Ch6/SecIV/Pt.C.5.a.2))

◆ Stock acquisition and effect on successor plan rule, (Ch6/SecIV/Pt.C.5.e.)

◆ Successor plan defined, (Ch6/SecIV/Pt.C.5.a.)

◆ Termination of plan after acquisition of company's assets, (Ch6/SecIV/Pt.C.5.d.2))

* Safe harbor 401(k) plans, see SAFE HARBOR 401(k) PLANS

* Salary reduction agreement, (Ch3A/SecII/PtD.2.a.)

- Election must be made before compensation is currently available, (Ch3A/SecII/PtD.2.a.1)), (Ch13A/SecIII/PtB.1.d.9)g))

* SARSEPs: comparison with section 401(k) arrangements, (Ch11/SecXVI)

* Section 401(k) arrangement

- Contingent benefit rule, see Contingent benefit rule above

- Definition of a section 401(k) arrangement, (Ch1B/Def-Section401(k)Arrangement)

- List of requirements for a section 401(k) plan, (Ch1B/Def-Section401(k)Arrangement)

* Section 401(k) plan defined, (Ch1B/Def-Section401(k)Arrangement)

* Section 402(g) limit on elective deferrals, (Ch1A/Def-ElectiveDeferral)

* Section 415 limits: application to section 401(k) plans, (Ch16/SecII/PtH.6.b.)

* Section 415 limits: return of elective deferrals to correct violation, see (Ch16/SecII/PtH.6.b.)

* Separation from service, see Restrictions on distributions above

* Severance payments not eligible for deferral, (Ch1A/Def-CashOrDeferredArrangement/PtF), (Ch1A/Def-CashOrDeferredArrangement/PtF),(Ch11/SecVI/PtB.5.c.2))

* Short plan years: special testing issues, (Ch11/SecXII/PtG.7.)

* SIMPLE-401(k) plans, see SIMPLE-401(k) PLANS

* Small Business Job Protection Act of 1996, changes made by

- Calculation of deferral percentages for NHC group in post-1996 plan years, see ADP AND ACP TESTING

- Corrective distributions: calculation method changed, see ADP AND ACP TESTING

- Safe harbor 401(k) plans, see SAFE HARBOR 401(k) PLANS

- SIMPLE-401(k) plans, see SIMPLE-401(k) PLANS

* Subsidiary, distribution following sale of, see Restrictions on distributions above

* Successor employer, effect on distributions from 401(k) plan, see Restrictions on distributions above

* Successor plan,

- Distribution upon termination restricted if there is a successor plan, see Restrictions on distributions above

- Not treated as new plan for ADP testing purposes, see ADP AND ACP TESTING

* Suspension of deferrals following hardship distribution, see Restrictions on distributions above

* Tandem arrangement with nonqualified plan, (Ch16/SecIV/PtD)

* Tax-exempt organizations may establish 401(k) plans in post-1996 years, (Ch1B/Def-Section401(k)Arrangement/PtB.3.)

* Termination of plan, distribution of 401(k) deferrals after, see Restrictions on distributions above

* Timing of contributions, see Deferral percentages above and Title I issues below

* Title I issues

- Salary deferrals must be transmitted to trust as soon as can reasonably be segregated from employer's general assets, see PLAN ASSETS

* Trade or business, distribution following sale of, see Restrictions on distributions above

* Types of employer contributions made to 401(k) plans, (Ch3A/SecII/PtD.1.)

* Union employees: special issues, (Ch11/SecXII/PtI)

* Vesting requirements for 401(k) plans, see VESTING RULES

* Why employer might establish 401(k) plan, (Ch3A/SecII/PtD.7.)

- Deduction limits in post-2001 tax years make 401(k) plans more attractive, (Ch3A/SecII/PtD.10.a.)

SECTION 401(m) PLANS

* 1.25 test, see ADP AND ACP TESTING

* 2% spread test, see ADP AND ACP TESTING

* ACP test, see ADP AND ACP TESTING

* Aggregate contributions: definition, see ADP AND ACP TESTING

* Aggregation rules, see ADP AND ACP TESTING

* Availability of each rate of matching contributions must be nondiscriminatory, (Ch9/SecX/PtA.2.a.)

* Availability of employee contributions must be nondiscriminatory, (Ch9/SecX/PtA.2.a.)

* Benefits, rights and features under plan must be available on nondiscriminatory basis, (Ch11/SecXII/PtE)

* Checklist of testing issues for 401(m) arrangements, (Ch15/SecV/PtB(Step3))

* Compensation used in ACP test, see ADP AND ACP TESTING

* Contribution percentages used in ACP test, see ADP AND ACP TESTING

* Correcting violations of ACP test, see ADP AND ACP TESTING

* Corrective distributions, see ADP AND ACP TESTING

* Coverage testing for section 401(m) arrangement, see COVERAGE TESTING

* Current year testing method, see ADP AND ACP TESTING

* Deemed passage of ACP test, see ADP AND ACP TESTING

* Eligible employees for ACP testing purposes, see ADP AND ACP TESTING

* Failure to cover an eligible employee, see PLAN DISQUALIFICATION

* Forfeitures of matching contributions

- Allocation methods, see ACCRUAL OF BENEFITS

- Nondiscriminatory availability of matching contributions may be corrected by forfeiture, (Ch11/SecXII/PtE.3.a.2))

- Nonvested portion of excess aggregate contributions under ACP test may be forfeited, (Ch11/SecVIII/PtB.4.)

* Governmental plans

- Benefits, rights and features deemed nondiscriminatory, (Ch11/SecXII/PtE.1.a.)

- Deemed to pass ACP test, (Ch11/SecXII/PtO)

* Inclusion of an ineligible employee, see PLAN DISQUALIFICATION

* Leased employees may participate in section 401(m) arrangement, (Ch1A/Def-HighlyCompensatedEmployee/PtA.6.), (Ch1A/Def-LeasedEmployee/PtB.3.)

* Matching contributions

- Allocation formulas, see MATCHING CONTRIBUTIONS

- Each rate of matching contributions must be available on nondiscriminatory basis, (Ch9/SecX/PtA.2.a.)

- Forfeitures of, see Forfeitures of matching contributions above

- Military service: matching contributions on elective deferrals and employee contributions made for military service period, (Ch11/SecXII/PtM.3.b.)

- Safe harbor 401(k) plans: matching contributions, see SAFE HARBOR 401(k) PLANS

- SIMPLE-401(k) plans: matching contributions, see SIMPLE-401(k) PLANS

- SIMPLE-IRAs: matching contributions, see SIMPLE PLANS

* Merger of plans: ACP testing for merger year, see ADP AND ACP TESTING

* Military service: issues regarding 401(k) plans, administrative issues, (Ch11/SecXII/PtM.35.)

* Multiple use limit (pre-2002 years), see ADP AND ACP TESTING

* New plans: special 401(m) testing rules, 4, see ADP AND ACP TESTING

* Otherwise excludable employees: separate testing, see ADP AND ACP TESTING

* Permissive aggregation, see ADP AND ACP TESTING

* Plan coverage changes that affect prior year testing method, see ADP AND ACP TESTING

* Prior year testing method, see (Ch11/SecV/PtA) above

* QNECs, (Ch16/SecII/PtH.6.b.) Also see ADP AND ACP TESTING

* Qualified nonelective contributions, see QNECs above

* Safe harbor 401(k) plans: matching contributions, see SAFE HARBOR PLANS

* Section 401(m) plan (or arrangement) defined, (Ch11/SecIV/PtA)

* Section 415 limits: application to section 401(m) plans, (Ch16/SecII/PtH.6.b.)

* Violation of ACP test: correction methods, see ADP AND ACP TESTING

SECTION 403(b) PLANS

* Audit CAP applies to 403(b) plans, (Ch15/SecVI/PtE.2.c.)

* Bankruptcy protection for section 403(b) interest, Ch3B/SecXI/PtB.1.f..)

* Catch-up contributions for individuals over age 50, (Ch16/SecII/PtI.3.), (Ch1A/Def-Catch-upContributions)

* Church plans: special transfer and merger rules, (Ch16/SecII/PtJ.1.d.)

* Compensation definition used to calculate contribution limits, (Ch16/SecII/PtI.4.c.)

- Nonelective contributions permitted for former employees due to modified compensation definition, (Ch16/SecII/PtI.4.c.3))

* Contract exchanges, (Ch16/SecII/PtJ.1.)

* Contribution limits, (Ch1A/Def-EducationIRA/PtA)

* Death benefits, (Ch16/SecII/PtF.7.)

* Deemed IRAs under section 403(b) plans, (Ch16/SecII/PtN)

* Definition of section 403(b) plan, (Ch1B/Def-Section403(b)Plan/PtB)

* Designated Roth contributions, (Ch3A/SecII/PtD.2.f.1)) Also see DESIGNATED ROTH CONTRIBUTIONS

* Determination letter program for 403(b) plan not available, (Ch16/SecII/PtH.6.b.)

* Distribution restrictions under 403(b) plans, (Ch16/SecII/PtF.2.)

- Hardship distributions, (Ch16/SecII/PtF.2.a.2))

- Permissible withdrawals from eligible automatic contribution arrangements, (Ch16/SecII/PtF.2.g.)

- Qualified reservist distributions, (Ch16/SecII/PtF.2.)

- Severance treatment for individuals on active military duty, (Ch16/SecII/PtF.2.e.1))

* Elective deferrals

- Automatic enrollment allowed, (Ch16/SecII/PtI.1.b.)

- Limited by IRC §402(g), (Ch16/SecII/PtI.4.c.4))

- Maximum exclusion allowance (pre-2002 years only), (Ch16/SecII/PtI.6.)

* Eligible employees, (Ch16/SecII/PtB.2.)

* Eligible employers, (Ch16/SecII/PtB.1.)

* Employee Plans Compliance Resolution System (EPCRS) available to section 403(b) plans, (Ch15/SecVI/PtE)

- Compliance fees, (Ch15/SecVI/PtE.4.a.)

- Correction of excess amounts, (Ch15/SecVI/PtE.4.a.)

- Correction through IRC §403(c) tax treatment, (Ch15/SecVI/PtE.5.f.)

- Description of program, (Ch15/SecVI/PtE)

- Employer Eligibility Failure, (Ch15/SecVI/PtE.5.c.)

◆ Correction through IRC §403(c) tax treatment, (Ch15/SecVI/PtE.5.c.)

- Favorable Letter requirement for SCP, (Ch15/SecVI/PtE.2.c.)

- Ineligible employers who have adopted 403(b) plans, (Ch15/SecVI/PtE.1.b.)

- Information sharing agreement failure, (Ch15/SecVI/PtE.5.c.)

- Orphan 403(b) contracts, (Ch15/SecVI/PtC.13.a.)

- Overpayments, (Ch15/SecVI/PtE.5.c.)

- Participation in VCP resolution procedure does not subject plan to Title I of ERISA, (Ch13A/SecII/PtD.2.g.)

- Plan Document failure, (Ch15/SecVI/PtE.1.d.)

◆ Correction of failure to adopt written plan document by deadline under Notice 2009-3, (Ch15/SecVI/PtE.1.d.)

- Pre-2009 failures, (Ch15/SecVI/PtE.¶5.g.)

- Universal availability failure with respect to elective deferral arrangement, (Ch15/SecVI/PtC.¶4.b.(2)(a)(i)(D))

- User fees for VCT submission, see USER FEES

* Excise taxes, (Ch16/SecII/PtK)

* Excluded employees under the universal availability requirement, (Ch16/SecII/PtG.1.c.)

- Part-time employee exclusion (20-hours-per-week exclusion), (Ch16/SecII/PtG.1.c.3))

◆ Once-In-Always-In (OIAI) rule and transitional relief, (Ch16/SecII/PtG.1.c.3)a))

* Failure to satisfy IRC §403(b) requirements, (Ch16/SecII/PtM)

* FICA: application to salary reduction contributions, (Ch16/SecII/PtI.9.)

* Form 5500 filings, see FORM 5500 SERIES

* Funding vehicles, (Ch16/SecII/PtC)

* Incidental death benefits, (Ch16/SecII/PtE)

* Includible compensation definition, (Ch16/SecII/PtI.4.c.1))

* Maximum exclusion allowance (pre-2002 only), (Ch16/SecII/PtI.6.)

* Mergers of 403(b) plans and qualified plans maintained by churches, (Ch16/SecII/PtJ.1.d.)

* Minimum distribution rules apply to section 403(b) plans, (Ch16/SecII/PtF.1.)

- Exception for pre-1987 balance, (Ch16/SecII/PtF.1.c.)

* Nondiscrimination testing requirements, (Ch16/SecII/PtG)

- Employer contributions subject to same tests as apply to qualified plans, (Ch16/SecII/PtG.2.)

◆ Safe harbor tests for satisfying coverage and IRC §401(a)(4) testing (repealed after 2009), (Ch16/SecII/PtG.2.c.2))

- No ADP test for elective deferrals, (Ch16/SecII/PtG.1.d.)

- Universal availability requirement for elective deferrals (salary reduction contributions), (Ch16/SecII/PtG.1.)

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

* Overview of requirements under IRC §403(b), (Ch16/SecII/PtA)

* Participant loans under 403(b) plans, (Ch16/SecII/PtF.1.)

- Regulation Z not applicable as of July 1, 2010, (Ch16/SecII/PtF.3.a.)

* Plan document requirement, see Written plan document requirement below

* Prohibited transaction rules: application to section 403(b) plans, 13A.23, (Ch13A/SecII/PtD.2.f.)

* Prototype program for 403(b) documents, (Ch16/SecII/PtH.6.)

* Regulations update rules for law changes, (Ch16/SecII/PtA)

- Significant changes made by regulations, (Ch16/SecII/PtA.5.)

* Repayments using 403(b) funds for prior forfeited service credit under governmental plan, (Ch16/SecII/PtJ.5.)

* Review of plan document by IRS solely through pre-approved plan program, (Ch16/SecII/PtH.6.)

* Rollovers and transfers, (Ch16/SecII/PtJ)

- Direct rollovers of after-tax amounts between qualified plans and 403(b) plans, (Ch16/SecII/PtJ.2.)

- Direct transfers to qualified plans involving church plans (IRC §414(z)), (Ch16/SecII/PtJ.1.d.)

- Hardship withdrawals generally not eligible for rollover, (Ch16/SecII/PtJ.3.)

- IRAs may be rolled into 403(b) accounts, (Ch16/SecII/PtJ.2.d.)

- IRC §402(f) notice requirement, (Ch16/SecII/PtJ.2.b.)

- Nonspouse beneficiary rollovers, (Ch16/SecII/PtJ.2.c.1))

- Purchase of service credits under governmental defined benefit plan with transfer of 403(b) funds (post-2001), (Ch16/SecII/PtJ.4.)

- Roth conversions, see ROTH CONVERSIONS 

◆ External Roth Conversion (rollovers from 403(b) plans to Roth IRAs), (Ch16/SecII/PtJ.2.f.)

◆ Internal Roth Conversions (in-plan rollovers to designated Roth account under 403(b) plan), (Ch16/SecII/PtJ.2.g.

- Surviving spouse rollover, (Ch16/SecII/PtJ.2.c.)

- Transfer from 403(b) to qualified plan not permitted unless it qualifies as a rollover transaction, (Ch16/SecII/PtJ.1.d.)

◆ Exception for church plans, (Ch16/SecII/PtJ.1.d.2.)

* Roth 403(b) contributions,(Ch3A/SecII/PtD.2.f.1)) Also see DESIGNATED ROTH CONTRIBUTIONS

* Ruling on the plan document not available except through the pre-approved plan program, (Ch16/SecII/PtH.6.b.1))

* SCP available for self-correction of qualifying defects in 403(b) plan, (Ch15/SecVI/PtE.2.c.)

* Section 402(g) limit applies to salary reduction contributions, (Ch16/SecII/PtI.4.c.4))

- Special limit under IRC §402(g)(7), (Ch16/SecII/PtI.5.)

* Section 415 limits

- Aggregation with qualified plans, (Ch16/SecII/PtH.6.b.)

- Application of limits to contributions to section 403(b) plan, (Ch16/SecII/PtI.4.b.)

* Tax-sheltered annuity voluntary compliance program under EPCRS, see VCT program to resolve noncompliance issues below

* Taxation rules, (Ch16/SecII/PtI.7.)

- Distributions from the 403(b) plan: tax rules, (Ch16/SecII/PtI.7.)

- Expatriation can trigger special tax rules, see EXPATRIATION

- Maximum exclusion allowance, see Maximum exclusion allowance above

- Rollovers, see Rollovers above

- Transfers, see Transfers below

* Termination of plan is a distribution event, due to regulatory rule, (Ch16/SecII/PtF.6.)

- IRS guidance on the mechanics of terminating a 403(b) plan, (Ch16/SecII/PtF.6.b.)

* Title I of ERISA: application to 403(b) plan, (Ch13A/SecII/PtD.2.), (Ch16/SecII/PtL)

- Effect of demutualization of insurance company that issued group annuity contract held by 403(b) plan, (Ch13A/SecII/PtD.3.)

- Limited employer involvement required for ERISA exemption, (Ch13A/SecII/PtD.2.a.2))

- Participation in VCP resolution program does not trigger Title I coverage, (Ch13A/SecII/PtD.2.g.)

- Requirements of regulations effective in 2009 generally do not result in Title I coverage, (Ch13A/SecII/PtD.2.a.3))

* Transfers between 403(b) accounts/annuities, (Ch16/SecII/PtJ.1.b.)

* Trust requirement under Title I of ERISA does not apply to section 403(b) plans, (Ch13B/SecII/PtB.3.c.)

* Universal availability requirement for elective deferrals (salary reduction contributions), (Ch16/SecII/PtG.1.)

- Excluded employees under universal availability rule, (Ch16/SecII/PtG.1.c.)

* Withholding on distributions, see WITHHOLDING RULES

* Written plan document requirement, (Ch16/SecII/PtH)

- Delayed until end of 2009 if certain conditions are met, (Ch16/SecII/PtH)

SECTION 414(o) ARRANGEMENTS, see RELATED ORGANIZATIONS

SECTION 414(s) COMPENSATION, see COMPENSATION

SECTION 415 COMPENSATION, see COMPENSATION

SECTION 415 LIMITS

* Aggregation rules

- Defined benefit plans aggregated under §415(b), see Defined benefit plan limit

- Defined contribution plans aggregated under §415(c), see Defined contribution plan limit below

- Different from aggregation rules for section 402(g) limit, (Ch5/SecII/PtB.6.)

- Participation in defined benefit plans and defined contribution plans, see Section 415(e) limit below

- Predecessor employer, (Ch5/SecV/PtD.3.)

- Previously unaggregated plans: special rules, (Ch5/SecV/PtA)

- Section 403(b) plans: special aggregation rules apply, (Ch5/SecV/PtC)

- Special limits applicable to certain plans being aggregated, (Ch5/SecV/PtH)

* Annual additions

- Cash-out repayment disregarded, (Ch5/SecII/PtA.1.a.1))

- Corrective distributions under section 401(k) plans, treatment of, see SECTION 401(k) PLANS below

- Crediting rules

◆ Employer contributions treated as annual additions for prior year only if made within certain time frame, (Ch5/SecII/PtC.1.)

◆ Gap in the rules for money purchase plans, (Ch5/SecII/PtC.1.c.2)b))

◆ 30-day period following due date of tax return, (Ch5/SecII/PtC.1.)

- Deemed IRA contributions are not annual additions, (Ch5/SecII/PtA.1.i.)

- Definition of annual additions, (Ch5/SecII/PtA.1.)

- Demutualization of insurance company: allocation of shares of stock not annual additions, (Ch5/SecII/PtA.1.j.)

- Disability policy held by account: payments under policy to account did not result in annual additions, (Ch5/SecII/PtA.1.h,)

- Dividends paid under IRC §404(k), see ESOP allocations below

- Elective deferrals are annual additions, (Ch5/SecII/PtA.1.b.)

◆ Excess deferrals under §402(g) not treated as annual additions if returned by April 15 deadline, (Ch5/SecII/PtA.1.b.2)a))

- Employee contributions

◆ Defined benefit plan: employee contributions to, (Ch5/SecII/PtA.1.c.)

◆ Pre-1987 treated only portion of employee contributions as annual additions, (Ch5/SecII/PtA.1.a.4))

- ESOP allocations from suspense account, see ESOP allocations below

- Excess annual additions, correction of, see Excess annual additions below

- Funding deficiencies and funding waivers: when make-up contributions are treated as annual additions, (Ch5/SecII/PtC.1.c.2))

- Loan repayments not annual additions, (Ch5/SecII/PtA.1.a.3))

- Make-up contributions, (Ch5/SecII/PtC.1.c.1)), (Ch5/SecII/PtC.1.c.1))

- Noncash contributions, (Ch5/SecII/PtA.1.d.)

- One-to-one contribution under EPCRS correction method, (Ch5/SecII/PtC.1.e.)

- QNECs: timing issues for determining the year they relate to for limitation purposes, (Ch5/SecII/PtC.1.d.)

- Rollovers and transfers generally disregarded, (Ch5/SecII/PtA.1.a.2))

◆ Defective rollovers, (Ch5/SecII/PtA.1.a.2)c))

◆ Transfer of surplus assets from defined benefit plan to defined contribution plan, (Ch5/SecII/PtA.1.a.2)a))

* Annual benefit, see Defined benefit plan limit below

* APRSC, see SCP below

* Average compensation definition, see Defined benefit plan limit below

* Cafeteria plans

- Effect on compensation used to determine IRC §415 limit, (Ch5/SecII/PtA.4.)

- Salary reduction contributions to cafeteria plan are not annual additions, (Ch5/SecII/PtA.1.g.)

* Church plans

- Benefit payable in form other than annual benefit, (Ch5/SecIII/PtB.5.)

* Combined limit for participation in defined benefit and defined contribution plans, see Section 415(e) limit below

* Compensation definition used to apply limits, see COMPENSATION (Section 415 compensation)

* Compensation dollar limit under IRC §401(a)(17) applies to IRC §415(b) limit, (Ch5/SecIII/PtA.2.b.)

- Grandfathered benefits, (Ch5/SecI/PtB.2.)

* Compensation for benefit accrual purposes, as defined by plan, does not affect section 415 limit, (Ch1A/Def-Compensation/PtA.7.f.)

* Correction of violations, see Excess annual additions below

* DB fraction, see Section 415(e) limit below

* DC fraction, see Section 415(e) limit below

* Deduction limits: relationship to section 415 limits, (Ch7/SecXVIV/PtF.2.)

* Deemed IRA contributions are not annual additions, (Ch5/SecII/PtA.i.)

* Defined benefit plan limit (IRC §415(b))

- $10,000 minimum benefit rule, (Ch5/SecIII/PtE.2.)

◆ Ten years of service required, (Ch5/SecIII/PtE.2.f.)

- Actuarial assumptions used to make adjustments to limit, (Ch5/SecIII/PtB.2.), (Ch5/SecIII/PtB.2.)

- Annual benefit: definition, (Ch5/SecIII/PtA.1.a.)

◆ Employee-provided portion of benefit disregarded, (Ch5/SecIII/PtA.1.b.)

◆ IRC §414(k) account disregarded, 5.70, (Ch5/SecIII/PtA.1.c.1))

◆ Projected annual benefit, see Section 415(e) limit below

◆ Rollover account disregarded, (Ch5/SecIII/PtA.1.c.)

- Aggregation of all defined benefit plans maintained by employer, (Ch5/SecIII/PtA.5.)

◆ Average compensation determination for aggregated plans, (Ch5/SecIII/PtA.5.b.)

◆ Predecessor employers, (Ch5/SecIII/PtA.5.c.)

- Average annual compensation limit

◆ Compensation dollar limit under IRC §401(a)(17) applies to IRC §415(b), (Ch5/SecIII/PtA.2.b.)

. . . Grandfathered benefits, (Ch5/SecI/PtB.2.)

◆ Definition of average annual compensation, (Ch5/SecIII/PtA.2.)

◆ Pre-participation compensation is taken into account, (Ch5/SecIII/PtA.2.a.3))

◆ Ten years of service required before full compensation limit is reached, (Ch5/SecIII/PtA.4.b.)

- Benefit payable in form other than annual benefit: adjustment of limitation for alternative form of payment, (Ch5/SecIII/PtB)

◆ Actuarial assumptions used, (Ch5/SecIII/PtB.2.)

◆ Benefits that are subject to §417(e)(3), (Ch5/SecIII/PtB.2.b.)

◆ Benefits that are not subject to §417(e)(3), (Ch5/SecIII/PtB.2.a.)

◆ Governmental and nonelecting church plans, (Ch5/SecIII/PtB.5.)

◆ MAP-21 rates do not apply, (Ch5/SecIII/PtB.2.b.2))

◆ PPA 2006 modifies actuarial assumptions for post-2005 years, (Ch5/SecIII/PtB.2.b.)

. . . Technical corrections changes rules for small plans in post-2008 years, (Ch5/SecIII/PtB.2.b.1))

◆ QJSA disregarded in determining whether benefit is payable as an annual benefit, (Ch5/SecIII/PtB.1.)

◆ Temporary interest rate rules for 2004 and 2005 plan years, (Ch5/SecIII/PtB.2.b.2))

◆ Terminated plans (before April 10, 2004) not subject to temporary interest rate rules), (Ch5/SecIII/PtB.2.b.2))

- Dollar limit on the annual benefit, (Ch5/SecIII/PtA.3.)

◆ Adjustment of dollar limit for early commencement (before age 62), (Ch5/SecIII/PtC.1.)

◆ Adjustment of dollar limit for late commencement (after age 65), (Ch5/SecIII/PtC.2.)

◆ Indexing of the dollar limit, (Ch5/SecIII/PtA.3.b.)

◆ Plan termination: dollar limit frozen as of termination date, (Ch5/SecIII/PtA.3.c.)

◆ Social security retirement age: definition of, (Ch5/SecIII/PtA.3.a.2)a))

◆ Ten years of participation required for full dollar limit, (Ch5/SecIII/PtA.4.a.)

. . . No separate phase-in for benefit changes, (Ch5/SecIII/PtA.4.a.5))

. . . Prevents use of pre-participation service to accrue maximum benefits in less than 10 years, (Ch5/SecIII/PtA.4.a.4))

- Employee contributions to defined benefit plan subject to defined contribution plan limits, (Ch5/SecII/PtA.1.c.)

- GATT amendments affected defined benefit limits, (Ch5/SecIII/PtE.1.a.)

- Governmental plans: IRC §415(b) special limits, (Ch5/SecIII/PtE.3.)

◆ Age-adjustment for early commencement not applicable to certain police or firefighter employees, (Ch5/SecIII/PtE.3.b.)

◆ Compensation limit not applicable to governmental plans, (Ch5/SecIII/PtE.3.c.)

◆ DROP accounts: treatment under IRC §415, (Ch5/SecIII/PtE.3.h.)

◆ Grandfathered benefits, (Ch5/SecIII/PtE.3.d.)

◆ Permissive service credits, (Ch5/SecIII/PtE.3.e.)

◆ Pre-TRA '86 rules apply in pre-2002 years, (Ch5/SecIII/PtE.3.a.)

◆ Qualified governmental excess benefit arrangements, (Ch5/SecIII/PtE.3.f.)

- IRC §414(k) account in DB plan, (Ch5/SecIII/PtA.1.f.)

◆ Rollover to §414(k) account to stop continued application of §415(b), (Ch5/SecIII/PtA.1.c.1))

- Late retirement actuarial adjustment might be precluded by dollar limit applicable to ages 62 to 65: plan must address issue, (Ch3A/SecIII/PtB.6.d.), (Ch3A/SecIII/PtB.6.d.)

- Minimum benefit limit ($10,000), (Ch5/SecIII/PtE.2.)

- Multiemployer plans not subject to compensation limit, (Ch5/SecIII/PtE.3.c.)

- Multiple annuity starting dates: regulations prescribe interim rule until new rules can be issued, (Ch5/SecIII/PtD)

- PFEA changes interest rate rules for 2004 and 2005 plan years, (Ch5/SecIII/PtB.2.b.2))

- PPA 2006 changes interest rate rules for 2006 years and beyond, (Ch5/SecIII/PtB.2.b.)

◆ Special rule for small plans in post-2008 plan years (technical correction to PPA), (Ch5/SecIII/PtB.2.b.1))

- QDRO payments treated as part of participant's limit, (Ch5/SecIII/PtE.4.)

- Qualified disability benefit disregarded, (Ch5/SecIII/PtB.2.c.)

- Participation in defined contribution plan, see Section 415(e) limit below

- Rolling over benefit to defined contribution plan after reaching normal retirement age, (Ch5/SecIII/PtA.7.b.)

- Social security retirement age: definition, (Ch5/SecIII/PtA.3.a.2)a))

- Tax-exempt organizations: special limits, (Ch5/SecIII/PtE.3.)

◆ Compensation limit not applicable to NHC benefits under church plans, (Ch5/SecIII/PtE.3.c.)

◆ Pre-TRA '86 rules apply in pre-2002 years, (Ch5/SecIII/PtE.3.a.)

- Use of deemed IRA to receive intra-plan rollover under DB plan, (Ch5/SecIII/PtA.7.b.2))

- Years of participation: definition used to determine 10-year requirement for maximum dollar limit, (Ch5/SecIII/PtA.4.a.)

* Defined contribution plan limit (IRC §415(c))

- Aggregation of all defined contribution plans maintained by employer, (Ch5/SecII/PtB)

◆ Different limitation years under aggregated DC plans: application of limitation, (Ch5/SecII/PtB.4.)

- Annual additions, definition of, see Annual additions above

- Compensation for entire year taken into account even if participant for only part of year, (Ch5/SecII/PtA.4.)

- Compensation limit for DC plans increased from 25% to 100% for post-2001 limitation years, (Ch5/SecII/PtA)

- Correction of violations, see Excess annual additions below

- Disabled participants: special compensation rule, (Ch5/SecII/PtA.7.a.)

- Employee contribution: when treated as credited for limitations purposes, (Ch5/SecII/PtC.2.)

- Employer contribution: when treated as credited for limitations purposes, (Ch5/SecII/PtC.1.)

◆ Funding deficiencies and funding waiver: contributions relate to prior year for which made, (Ch5/SecII/PtC.1.c.2))

◆ Make-up contributions relate to prior year for which made, (Ch5/SecII/PtC.1.c.1))

◆ Military service: make-up contributions relate to make-up year for limitations purposes, (Ch5/SecII/PtC.1.g.)

◆ QNECs, (Ch5/SecII/PtC.1.d.)

◆ Tax-exempt or governmental organization: special timing rules, (Ch5/SecII/PtC.1.f.)

- Excess annual additions, correction of, see Excess annual additions below

- Forfeitures: when treated as credited, (Ch5/SecII/PtC.3.)

- How violations of the §415 limit commonly arise, (Ch5/SecII/PtE)

- Indexing of dollar limit, (Ch5/SecII/PtA.2.)

- Limit is not cumulative, (Ch5/SecII/PtA)

- Participation in defined benefit plan, see Section 415(e) limit below

- Proration of dollar limit for short limitation year, (Ch5/SecII/PtA.3.)

◆ Company not in existence before effective date of plan, (Ch1B/Def-PlanYear/PtA.1.)

◆ Initial short plan year, (Ch5/SecII/PtA.3.a.)

◆ Termination of plan before end of year deemed to create short limitation year, (Ch5/SecII/PtA.3.c.)

* Disqualification for §415 violation: ordering rule when more than one plan is involved, (Ch5/SecV/PtB)

* Dividends under IRC §404(k) used to repay exempt loan under ESOP: application of §415 limits, (Ch5/SecII/PtA.i.)

* DROP accounts under a governmental plan: treatment under IRC §415, (Ch5/SecIII/PtH.3.h.)

* Elective deferrals, return of to correct section 415 violation, see SECTION 401(k) PLANS below

* Employee contributions

- Annual additions, treatment as, see Annual additions above

- Return of to correct section 415 violation, see Section 401(m) plans below

- When treated as credited, see Defined contribution plan limit above

* Employer contributions, when treated as credited, see Defined contribution plan limit above

* Employer for §415 purposes, (Ch5/SecI/PtC.2.)

- Loss of affiliation: effect on plans maintained by previously-affiliated companies, (Ch5/SecV/PtD.2.)

- Predecessor employer, (Ch5/SecV/PtD.3.)

- Related employers treated as single employer, (Ch5/SecI/PtC.2.), (Ch5/SecIII/PtA.5.), (Ch5/SecV/PtA) (employers become related)

- Unrelated employers treated separately under 415 limits,  (Ch5/SecIII/PtA.5.)

* EPCRS: using EPCRS relief to correct violations of §415, (Ch5/SecII/PtD.1.) (DB plans)

* ESOP allocations from suspense account holding securities acquired with exempt loan

- Annual addition calculation, (Ch5/SecII/PtA.1.e.)

- Certain forfeitures and interest payments excluded, (Ch5/SecII/PtA.1.e.2))

- Employer contributions made to repay exempt loan treated as annual additions, (Ch5/SecII/PtA.1.e.1))

- Fair market of value of securities may be substituted if shares have devalued, (Ch5/SecII/PtA.1.e.1)a))

- Sale of unallocated shares in suspense account to payoff exempt loan when ESOP terminates, (Ch5/SecII/PtA.1.e.4))

◆ Allocation of remaining shares in suspense account, after loan is repaid, is not annual addition, (Ch5/SecII/PtA.1.e.4))

* ESOP dividends under IRC §404(k) used to repay exempt loan, (Ch5/SecII/PtA.i.)

* Excess annual additions: correction methods, (Ch5/SecII/PtD)

- Distribution of elective deferrals and employee contributions, (Ch5/SecII/PtD.1.a.)

◆ Catch-up contributions not distributed because they are exempt from IRC §415(c) limit, (Ch5/SecII/PtD.1.a.4))

◆ Compensation for §415 purposes not affected by distribution of elective deferrals, (Ch5/SecII/PtD.1.a.6))

◆ Effect on nondiscrimination testing, (Ch5/SecII/PtD.1.a.4))

◆ Failure to use proper compensation definition to determine excess amount can result in disqualification, (Ch5/SecII/PtD.5.)

- EPCRS program covers correction of violations, (Ch15/SecVI/PtE.4.a.) (403(b) plans)

- Reduction of account balance method of correction for excess annual additions other than elective deferrals and employee contributions, (Ch5/SecII/PtD.1.b.)

- Regulatory correction methods in effect in pre-2009 limitation years, (Ch5/SecII/PtD.1.b.)

* Formerly affiliated plans: application of IRC §415, (Ch5/SecV/PtD.2.)

* Funding deficiencies and funding waivers, contributions to satisfy, see Defined contribution plan limit above

* GATT amendments to section 415, see Defined benefit plan limit above

* Governmental plans

- Benefits payable in form other than annual benefit, (Ch5/SecIII/PtB.5.)

- Compensation limit not applicable to governmental plans, (Ch5/SecIII/PtE.3.c.)

- "Pick up"contributions are treated as employer contributions, 

- Police and firefighters exceptions, (Ch5/SecIII/PtE.3.b.)

- Special rules for determining §415(b) limits for governmental plans, (Ch5/SecIII/PtE.3.)

* Indexed IRC §415 dollar limits: table, (Ch17/SecII/PtG)

* IRC §414(k) account in defined benefit plan: application of §415 limits to, (Ch5/SecIII/PtA.1.f.)

* Leased employees: application of IRC §415 limits to, (Ch5/SecV/PtG)

* Limitation year

- Changing the limitation year, (Ch5/SecI/PtC.1.)

- Company not in existence before effective date of plan, (Ch1B/Def-PlanYear/PtA.1.)

- Definition of limitation year, (Ch5/SecI/PtC.1.)

- Different limitation years in two or more plans maintained by employer, (Ch5/SecI/PtC.1.c.)

- Initial short year, (Ch5/SecII/PtA.3.a.)

- Short limitation year: proration of defined contribution limit required, (Ch5/SecII/PtA.3.)

- Termination of plan before end of limitation year creates short limitation year, (Ch5/SecII/PtA.3.c.)

* Make-up contributions to restore losses resulting from fiduciary breach (or potential breach) are not annual additions, (Ch5/SecII/PtC.1.c.1))

* Military service: make-up contributions relating to absence subject to limitations in effect for make-up period, (Ch5/SecII/PtC.1.g.)

* Multiemployer plan: application of section 415 limits, (Ch5/SecV/PtF)

- Multiemployer defined benefit plans exempt from compensation limit, (Ch5/SecIII/PtE.3.c.)

* Multiple annuity starting dates: regulations prescribe interim rules for determining applicable limit, (Ch5/SecIII/PtD)

* Multiple employer plan: application of section 415 limits, (Ch5/SecV/PtE)

* Overlapping plan limitation, see Section 415(e) limit below

* Pension Funding Equity Act (PFEA) modifies interest rate rules for 2004 and 2005 plan years to determine certain maximum benefit limitations, (Ch5/SecIII/PtB.2.b.2))

* Permissive service credits purchased under governmental defined benefit plans: special rules, (Ch5/SecIII/PtE.3.e.)

- No 5-year restrictions on nonqualified service for transfers from 403(b) plans or 457(b) plans, (Ch5/SecIII/PtE.3.e.3)b))

* Plan design: how 415 limits affects plan design, (Ch5/SecVI)

- Age threshold for considering defined benefit plan, (Ch5/SecVI/PtB.2.)

- Defined benefit limits favor closer to retirement, (Ch5/SecVI/PtB)

- Defined contribution limits favor person farther from retirement, (Ch5/SecVI/PtA)

- Factor tables for determining projected accumulations, (Ch17/SecIII/PtB)

* Plan document requirements, (Ch5/SecI/PtD)

- Incorporation by reference, (Ch5/SecI/PtD.1.)

* Plan termination

- Dollar limit in effect at plan termination is frozen under terminated defined benefit plan, (Ch5/SecIII/PtA.3.c.)

- Reversion of suspense account that holds unallocated excess annual additions, (Ch5/SecII/PtD.5.)

* Police and firefighters, see Governmental plans above

* "Pop-up" of benefits due to EGTRRA, (Ch5/SecIII/PtF.2.)

- May be reversed by plan amendment adopted by June 30, 2002, (Ch5/SecIII/PtF.2.b.)

* Predecessor employer

- Aggregation with plans maintained by predecessor employer, (Ch5/SecV/PtD.3.)

- Merger of companies, (Ch5/SecV/PtD.3.e.1))

* Projected annual benefit, see Section 415(e) limit below

* QDRO payments, see Defined benefit plan limit above

* QNECs, (Ch5/SecII/PtC.1.d.)

- Might be counted as annual additions in current year even though allocated for prior year, (Ch5/SecII/PtC.1.d.)

* Qualified governmental excess benefit arrangement not subject to IRC §415, (Ch5/SecIII/PtE.3.e.)

* Qualified nonelective contributions, see QNECs above

* Regulations: comprehensive revisions effective July 1, 2007, (Ch5/SecI/PtB)

* Related employers, treatment of, see Employer above

* Restorative contributions to settle potential fiduciary claims are not annual additions, (Ch13B/SecVI/PtB.1.b.)

* Return of elective deferrals to correct violation, see SECTION 401(k) PLANS below

* Return of employee contributions to correct violation, see Section 401(m) plans below

* Reversion of §415 suspense account to employer, see EXCLUSIVE BENEFIT RULE

* Rollovers

- Defective rollovers, see Annual additions above

- Rollover from defined benefit plan to defined contribution plan eliminates continued application of §415(b) as post-rollover value increases, (Ch5/SecIII/PtA.7.b.)

- Rollover into plan not treated as annual addition, (Ch5/SecII/PtA.1.a.2))

* Roth 401(k) contributions are annual additions, (Ch5/SecII/PtA.1.b.3))

* SCP (self-correction) relief under EPCRS may be used to correct violations of IRC §415, (Ch5/SecII/PtD.1.) (DB plans)

* Section 401(k) plans

- Annual additions: elective deferrals taken into account, (Ch5/SecII/PtA.1.b.)

◆ Catch-up contribution not counted as annual additions, (Ch9/SecX/PtA.2.a.1))

- Contributions distributed under ADP test, ACP test are still counted as annual additions, (Ch5/SecII/PtA.1.b.2))

- Elective deferrals

◆ Effect on compensation, (Ch5/SecII/PtA.4.)

◆ Return of deferrals to correct §415 violation, (Ch5/SecII/PtD.1.a.)

- Excess deferrals under §402(g) not annual additions if returned by April 15 deadline, (Ch5/SecII/PtA.1.b.2)a))

- QNECs, (Ch5/SecII/PtC.1.d.)

◆ Might be counted as annual additions in current year even though allocated for prior year, (Ch5/SecII/PtC.1.d.)

* Section 401(m) plans

- Contributions distributed because of failed ACP test are still counted as annual additions, (Ch5/SecII/PtA.1.b.2))

- Return of employee contributions to correct section 415 violation, (Ch5/SecII/PtD.1.a.)

* Section 403(b) plans

- Aggregation with qualified plan under limited circumstances, (Ch5/SecV/PtC)

- Application of section 415 limits to contributions under section 403(b) plan, (Ch16/SecII/PtI.4.b.), (Ch5/SecV/PtC)

- Treated as maintained by employee, (Ch5/SecI/PtC.3.b.)

* Section 415(e) limit (repealed for post-1999 limitation years), (Ch5/SecIV)

* Separate limitations for plans maintained by unrelated employers, (Ch5/SecIII/PtA.5.)

* SEPs: application of section 415, see SEPs

* SIMPLE-401(k) plans subject to section 415 limits like other qualified plans, (Ch11/SecXIII/PtA.4.)

* SIMPLE-IRA plans: exempted from section 415, see SIMPLE PLANS

* Small Business Job Protection Act of 1996

- Compensation includes elective deferrals and other salary reduction contributions, (Ch5/SecII/PtA.4.)

* Social security retirement age, see Defined benefit plan limit above

* Suspense account for excess annual additions, see Excess annual additions, correction of above

* Tax-exempt organizations: special rules for determining defined benefit plan limits, (Ch5/SecIII/PtE.3.)

* Transfers from one plan to another, see Annual additions above

* Unrelated employers, see Employer above

* Violations: how they commonly arise in defined contribution plans, (Ch5/SecII/PtE)

* Year of participation, see Defined benefit plan limit above

SECTION 457 PLANS

* Annual deferral amount under IRC §457(b) plan, (Ch16/SecIII/PtA.1.)

- Age 50 catch-up limit (governmental 457(b) plans only), (Ch16/SecIII/PtA.1.c.)

- Basic limit, (Ch16/SecIII/PtA.1.b.)

- Individual limitation aggregates all 457(b) plans, (Ch16/SecIII/PtA.1.j.)

- Pre-2002 annual limit, (Ch16/SecIII/PtA.1.f.)

- Special section 457 catch-up limit, (Ch16/SecIII/PtA.1.d.)

* Automatic enrollment feature in section 457 plan, (Ch16/SecIII/PtA.3.a.)

* Cash-out distributions of small benefits, (Ch16/SecIII/PtA.4.c.)

* Catch-up contributions for individuals over age 50, (Ch16/SecIII/PtA.1.c.) Also see (Ch1A/Def-Catch-upContributions)

* Certain nonelective arrangements covering independent contractors exempt from §457, (Ch16/SecIII/PtC.1.c.)

* Comparison of 457(b) plans maintained by tax-exempt entities and by governmental entities, (Ch16/SecIII/PtA.13.)

* Constructive receipt rule not applicable to governmental 457(b) plans after 2001, (Ch16/SecIII/PtA.9.a.2))

* Coordination with IRC §83, (Ch16/SecIII/PtB.5.e.)

* Deemed IRA accounts under governmental 457(b) plans, (Ch16/SecIII/PtA.12.)

* Deferral of benefit commencement permitted under certain circumstances, (Ch16/SecIII/PtA.9.b.3))

* Definition of a section 457 plan, (Ch1B/Def-Section457Plan)

* Designated Roth contributions permitted after 2010, (Ch3A/SecII/PtD.2.f.1)), (Ch11/SecXV/PtC)

* Distribution restrictions, (Ch16/SecIII/PtA.4)

- Exception for cash-outs of small benefits, (Ch16/SecIII/PtA.4.c.)

- Unforeseeable emergencies (hardship), (Ch16/SecIII/PtA.4.b.)

* Eligible deferred compensation plan defined, (Ch16/SecIII/PtA)

* Eligible employers, (Ch16/SecII/PtB.1.)

- Eligible employers who become ineligible employers, (Ch16/SecIII/PtD.2.)

* Exemptions from IRC §457, (Ch16/SecIII/PtC)

- Bona fide death and disability plans, (Ch16/SecIII/PtC.2.b.)

- Bona fide severance pay plans, (Ch16/SecIII/PtC.2.a.)

- Bona fide sick or vacation leave plans, (Ch16/SecIII/PtC.2.c.)

- Length of service awards for volunteers, (Ch16/SecIII/PtC.2.d.)

- Plans that are not subject to IRC §457, (Ch16/SecIII/PtC.1.)

◆ Nonelective plans for independent contractors, (Ch16/SecIII/PtC.1.c.)

* FICA and FUTA: application of rules to section 457 plan contributions and distributions, (Ch16/SecIII/PtA.1.g.2)a))

* Funding restrictions for nongovernmental 457(b) plans, (Ch16/SecIII/PtA.7.)

* Governmental 457(b) plan

- Constructive receipt rule eliminated, (Ch16/SecIII/PtA.9.a.2))

- Definition, (Ch1B/Def-PreApprovedPlan)

- Protected trust must be established to hold assets, (Ch16/SecIII/PtA.7.b.)

◆ Consequences of failure to comply, (Ch16/SecIII/PtA.7.b.4))

◆ Protection from government's creditors required, (Ch16/SecIII/PtA.7.b.)

◆ Timing of transmittal of contribution to trust, (Ch16/SecIII/PtA.7.b.3))

- Rollover rules, see Rollovers below

* Hardship (unforeseeable emergency), (Ch16/SecIII/PtA.4.b.)

* Independent contractor may participate in a section 457 plan, (Ch16/SecIII/PtA.1.)

* Indexed dollar limit for eligible deferred compensation plans, (Ch17/SecII/PtJ)

* Ineligible deferred compensation plan (§457(f)): definition, (Ch16/SecIII/PtB)

- Benefits taxed when no longer subject to substantial risk of forfeiture, (Ch16/SecIII/PtB.1.)

- Present value determinations for income inclusion, (Ch16/SecIII/PtB.3.)

- Substantial risk of forfeiture for IRC §457 purposes, (Ch16/SecIII/PtB.4.)

- Treatment of section 457(b) plan that becomes an ineligible deferred compensation plan, (Ch16/SecIII/PtB.5.)

- When compensation is treated as deferred for IRC §457(f) purposes, (Ch16/SecIII/PtB.2.)

* IRC §83: coordination with IRC §457, (Ch16/SecIII/PtC.5.)

* IRC §457(f) plans, see Ineligible deferred compensation plan above

* Limit on deferral amount under eligible deferred compensation plan, (Ch16/SecIII/PtA.1.)

- Age 50 catch-up contributions, (Ch16/SecIII/PtA.1.c.)

- Special catch-up limit for participant who is within 3 years of normal retirement age, (Ch16/SecIII/PtA.1.d.)

* Loans to participants, (Ch16/SecIII/PtA.5.)

- Regulation Z (Truth in Lending) does not apply after July 1, 2010, (Ch16/SecIII/PtA5.a.)

* Minimum distribution rules apply, (Ch16/SecIII/PtA.6.)

* Nongovernmental employer must maintain unfunded arrangement, (Ch16/SecIII/PtA.7.a.)

- Rabbi trust may be used, (Ch16/SecIII/PtA.7.a.)

* Permissive service credits, (Ch16/SecIII/PtA.11.c.), (Ch5/SecIII/PtE.3.e.)

* Plan document requirements, (Ch5/SecI/PtD)

* Premature distribution penalty

- Applicable to rollover accounts under governmental 457(b) plan that are from qualified plans, 403(b) plans or IRAs, (Ch16/SecIII/PtA.9.c.)

- Section 457 plans exempt from penalty except for certain rollover accounts, (Ch16/SecIII/PtA.9.c.)

* QDRO tax rules are applicable to 457 plans, (Ch7/SecXV)

* Rollovers and transfers

- Direct rollover option must be made available for eligible rollover distribution from governmental 457(b) plan, (Ch16/SecIII/PtA.10.c.)

- Hardship withdrawals not eligible for rollover, (Ch16/SecIII/PtA.10.g.)

- IRC §402(f) notice requirements, (Ch16/SecIII/PtA.10.d.)

- Purchase of service credits under governmental defined benefit plan with transfer of governmental 457(b) funds, (Ch16/SecIII/PtA.11.c.)

- Nonspouse beneficiary rollovers, (Ch16/SecII/PtJ.2.c.1))

- Rollovers between governmental 457(b) plans and IRAs, (Ch16/SecIII/PtA.10.f.)

◆ Separate accounting for rollover received from IRA, (Ch16/SecIII/PtA.10.f.)

- Rollovers from workplace retirement plans to governmental 457(b) plans, (Ch16/SecIII/PtA.10.b.)

◆ Must agree to separate accounting if rollover is from qualified plan or 403(b) plan, (Ch16/SecIII/PtA.10.b.1))

- Roth conversions, see ROTH CONVERSIONS

◆ External Roth Conversion (rollovers from 403(b) plans to Roth IRAs), (Ch16/SecII/PtJ.2.f.)

◆ Internal Roth Conversions (in-plan rollovers to designated Roth account under 403(b) plan), (Ch16/SecII/PtJ.2.g.)

- Transfers between 457 plans, (Ch16/SecIII/PtA.11.)

* Substantial risk of forfeiture under IRC §457(f) plan, (Ch16/SecIII/PtB.4.)

* Tax and reporting rules, (Ch16/SecIII/PtA.9.)

- Constructive receipt rule not applicable to governmental 457(b) plan, (Ch16/SecIII/PtA.9.a.2))

- Expatriation can trigger special tax rules, see EXPATRIATION

- Premature distribution penalty not applicable except to certain rollover accounts, (Ch16/SecIII/PtA.9.c.)

- Reporting distributions from 457 plans, (Ch16/SecIII/PtA.9.f.)

- Rollovers, see Rollover above

- Timing of income, (Ch16/SecIII/PtA.9.)

- Withholding on 457 plan distributions, (Ch16/SecIII/PtA.9.f.)

* Tax-exempt organizations' nonqualified arrangements must comply with §457, (Ch1B/Def-Section457Plan)

* Termination of a section 457 plan, (Ch16/SecIII/PtA.4.d.)

* Timing of deferral agreement, (Ch16/SecIII/PtA.3.)

- Automatic enrollment feature is permissible, (Ch16/SecIII/PtA.3.a.)

* Transfers between 457(b) plans, (Ch16/SecIII/PtA.11.)

* Transfers to governmental qualified plans, (Ch16/SecIII/PtA.11.c.)

* Unforeseeable emergency (hardship), (Ch16/SecIII/PtA.4.b.)

* Withholding requirements on 457 plan distributions, (Ch16/SecIII/PtA.9.f.)

SECTION 1563 ATTRIBUTION, see ATTRIBUTION RULES

SECURITIES LAWS

* Insider information: ERISA implications/coordination between ERISA and securities law, (Ch13B/SecII/PtG.2.c.)

* Investment advice: proposal to enhance protections for retail investors and to clarify investment relationships, (Ch13B/SecII/PtA.2.h.1))

* Proposal to repeal Rule 12b-1, (Ch13B/SecII/PtE.4.c.8))

* Rule 12b-2 proposed regarding service and marketing fees, (Ch13B/SecII/PtE.4.c.8)a))

* Rule 22c-2: redemption fees, (Ch13B/SecII/PtE.4.c.7))

* Rule 482 does not apply to participant fee disclosures mandated by DOL, (Ch13B/SecII/PtJ.1.d.10)a))

SELF-EMPLOYED INDIVIDUALS

* Accrual of benefits for self-employed individuals, see ACCRUAL OF BENEFITS

* Allocation formulas: application to self-employed, see ACCRUAL OF BENEFITS

* Change in the form of entity

- Individual might have compensation and earned income in same year, (Ch1A/Def-EarnedIncome/PtA.8.), (Ch1A/Def-EarnedIncome/PtF), (Ch1A/Def-EarnedIncome/PtA.8.)

* Compensation dollar limit: application to self-employed individuals, see COMPENSATION DOLLAR LIMIT

* Compensation for, see Earned income below

* Deduction limits: calculation for self-employed, see DEDUCTION LIMITS

* Director's fees, see Earned income below

* Earned income

- Changing status from employee to partner, (Ch1A/Def-EarnedIncome/PtA.8.)

◆ Should net loss on earned income offset compensation as employee? (Ch1A/Def-EarnedIncome/PtE)

- Definition of earned income, (Ch1A/Def-EarnedIncome)

- Director's fees are earned income, (Ch1A/Def-EarnedIncome/PtC)

- Excess contributions for partners due to errors in computing earned income could be returned as mistake of fact, (Ch1A/Def-EarnedIncome/PtA.9.)

- Guaranteed payments, (Ch1A/Def-EarnedIncome/PtA.7.)

- Independent contractors have earned income, see INDEPENDENT CONTRACTORS

- IRC§164(f) deduction, (Ch7/SecXIVI/PtH.1.c.)

◆ Effect of 2011 and 2012 FICA tax holiday, (Ch7/SecXVIV/PtH.1.c.3)a))

◆ Effect of Medicare surcharge in post-2012 years, (Ch7/SecXVIV/PtH.1.c.3)a))

- Limited liability company's owners have earned income, (Ch1A/Def-EarnedIncome/PtB.2.)

- Partial year compensation rule: should it apply to self-employed individual who is eligible for only part of the year? (Ch3B/SecIII/PtJ)

- Personal services must be actually rendered, (Ch1A/Def-EarnedIncome/PtB)

- Plan year doesn't match employer's tax year, (Ch3B/SecIII/PtI)

- Qualified business income deduction under IRC §199 (enacted by Tax Cut and Jobs Act) does not affect earned income computation, (Ch1A/Def-EarnedIncome/Intro)

- Qualified plan deduction reduces earned income, (Ch1A/Def-EarnedIncome/PtA.3.)

◆ "Gross-up" for 401(k) deferrals for section 415 compensation (post-1997) and deduction limit compensation (post-2001), (Ch1A/Def-DisqualifiedPerson/PtA.3.b.)

- Religious practitioners, (Ch1A/Def-EarnedIncome/PtA.6.)

- S corporation shareholder does not have earned income, (Ch1A/Def-EarnedIncome/PtD)

- Section 164(f) deduction, see IRC §164(f) deduction above

- Self-employed individuals include qualified plan contribution in computing self-employment taxes, (Ch7/SecII/PtA.4.)

- Self-employment tax deduction under IRC §164(f) affects earned income calculation, (Ch1A/Def-EarnedIncome/PtA.2.)

- Separately determined for each trade or business, (Ch1A/Def-EarnedIncome/PtE)

◆ Should a net loss be taken into account? (Ch1A/Def-EarnedIncome/PtE.1.)

- W-2 issued to a partner, (Ch1A/Def-EarnedIncome/PtA.10.)

* Employee becomes partner during year: compensation includes earned income as partner, (Ch1A/Def-EarnedIncome/PtA.8.), (Ch1A/Def-EarnedIncome/PtA.8.)

* Full-time insurance salesman not self-employed individual, (Ch1A/Def-EarnedIncome/PtA.5.a.)

* Guaranteed payments to partners, (Ch1A/Def-EarnedIncome/PtA.7.)

- Effect on elective deferrals, (Ch3B/SecIII/PtF.1.)

* H.R. 10 plan, see Keogh plan below

* Independent contractor are self-employed individuals, see INDEPENDENT CONTRACTOR

* IRC §164(f) deduction, see Earned income above

* Keogh plan defined, (Ch1A/Def-Keogh)

* Limited liability company: members of LLC might be self-employed individuals, see LIMITED LIABILITY COMPANY

* Ministers and Christian Science practitioners, (Ch1A/Def-EarnedIncome/PtA.6.)

- Other religious practitioners (post-2001 years), (Ch1A/Def-EarnedIncome/PtA.6.)

* Owner-employee defined, (Ch1B/Def-OwnerEmployee)

* Partnerships maintaining section 401(k) arrangements, see SECTION 401(k) PLANS

* Permitted disparity formulas: application to self-employed individuals, (Ch10/SecII/PtE)

* Personal checks written by partners to cover partnership contributions to the plan, (Ch7/SecXVIV/PtH) (Introductory material)

* S corporation shareholder, see Earned income above

* Section 164(f) deduction, see Earned income above

* Self-employed individual defined, (Ch1B/Def-SelfEmployedIndividual)

* Self-employment taxes

- Qualified plan contribution included in self-employment income, (Ch7/SecII/PtA.4.)

* SIMPLE-IRA plans: participation by self-employed individuals, see SIMPLE PLANS

* Statutory employees, treatment as self-employed individuals, (Ch1A/Def-EarnedIncome/PtA.5.)

- Full time life insurance salesmen who are statutory employees are not treated as self-employed, (Ch1A/Def-EarnedIncome/PtA.5.a.)

* Sole proprietors: participation in section 401(k) arrangements, see SECTION 401(k) PLANS

* Title I of ERISA, exemption for certain plans covering sole proprietors or partners, see ERISA

SELF-EMPLOYMENT INCOME, see SELF-EMPLOYED INDIVIDUALS

SEPARATE CONTRACT RULE FOR TAX PURPOSES, see TAXATION OF BENEFITS

SEPARATION FROM SERVICE

* Definition of separation from service, (Ch1B/Def-SeparationFromService)

* Predecessor employer: service credits with respect to current employer's plan, see SERVICE CREDITING RULES

* "Same desk" rule, (Ch1B/Def-SeparationFromService/PtA), (Ch6/SecIV/PtC.3.c.)(Ch7/SecV/PtC.1.b.) (premature distribution penalty issue)

* Section 401(k) plans: distribution event triggered by separation from service (pre-2002), see SECTION 401(k) PLANS

* Severance from employment, (Ch1B/Def-PredecessorEmployer), (Ch1B/Def-PredecessorEmployer)

- Asset sale, (Ch1B/Def-SeveranceFromEmployment/PtA.2.)

- Distinguished from same desk rule, (Ch1B/Def-PredecessorEmployer/PtA.2.)

- Leased employees: Recipient's prior employees, (Ch1B/Def-SeveranceFromEmployment/PtD)

- Sale of subsidiary treated as severance if subsidiary doesn't continue plan, (Ch1B/Def-SeveranceFromEmployment/PtA.3.a.)

- Section 401(k) distribution event, (Ch6/SecIV/Pt.C.3.b.)

- Stock sale, (Ch1B/Def-SeveranceFromEmployment/PtA.3.)

SEPs

* Age 21 requirement, (Ch12/SecII/PtA.1.)

* Allocation of employer contribution must be uniform, (Ch12/SecII/PtB)

- Declining allocation rate as compensation increases is permitted, (Ch12/SecII/PtB.2.)

- Permitted disparity allocation is allowed, (Ch12/SecII/PtB.1.)

* Catch-up contributions for individuals over 50 permitted under SARSEPs, (Ch12/SecII/PtE.3.a.1)), (Ch1A/Def-Catch-upContributions)

* Comparison of SARSEPs with 401(k) plans, (Ch11/SecXVI)

* Comparison of SEPs and profit sharing plans, (Ch12/AppE)

* Comparison of SEPs and SIMPLE-IRA plans with qualified plans, (Ch12/SecVIII)

* Compensation requirement for entitlement to SEP allocation, (Ch12/SecII/PtA.3.)

- Table of indexed SEP minimum compensation dollar amounts, (Ch17/SecII/PtH)

* Disclosure exemptions, (Ch13A/SecVI/PtF.1.)

* Distributions to participants: employer cannot restrict timing of distributions from SEP, (Ch12/SecVIII/PtM.1.)

* Documents, (Ch12/SecIV)

- IRS model, (Ch12/SecIV/PtA)

- Prototype SEPs available, (Ch12/SecIV/PtB)

* Employer may establish SEP-IRA for participant, (Ch12/SecII/PtA.4.)

* EPCRS program available to correct qualification failures under SEPs, (Ch15/SecVI/PtB.1.b.)

* Incentives to SEP customers: prohibited transaction exemption, see (Ch14/SecIII/PtA.2.)

* Individually-designed SEPs, (Ch12/SecIV/PtC)

* IRS Form 5305-SEP, (Ch12/SecIV/PtA)

* Joint and survivor annuity requirements not applicable to SEPs, (Ch12/SecVII/PtC)

* Life insurance investments not permitted, (Ch12/SecVIII/PtL)

* Loans not permitted, (Ch12/SecVIII/PtI)

* Nondiscrimination testing requirements, (Ch12/SecII/PtB), (Ch12/SecII/PtE)

- HCE over age 50 might have excess SARSEP contribution recharacterized as catch-up contribution, (Ch12/SecII/PtE.3.a.1))

- Permitted disparity allocation allowed, (Ch12/SecII/PtB.1.)

- Uniform allocation methods required, (Ch12/SecII/PtB)

* Nonforfeitability required on all SEP contributions to IRA, (Ch12/SecII/PtG)

* Participation requirements, (Ch12/SecII/PtA)

- Special requirements for SARSEP, (Ch12/SecII/PtE.1.)

* Permanency requirements for qualified plans not applicable to SEPs, (Ch12/SecVIII/PtH)

* Permitted disparity allocation permitted, (Ch12/SecII/PtB.1.)

- Reduction of maximum SEP contribution to extent permitted disparity is utilized, (Ch12/SecIII/PtA.3.)

* Plan year must be calendar year or employer's tax year, (Ch12/SecII/PtF)

* Prohibited transaction exemption for incentives to SEP customers, (Ch14/SecIII/PtA.2.)

* Protection from creditors may be more restricted than for qualified plans, (Ch12/SecVIII/PtF)

* Prototype SEPs, (Ch12/SecIV/PtB)

* Qualified plans compared to SEPs, (Ch12/SecVIII)

* Reporting and disclosure requirements, (Ch15/SecIV/PtM)

* Rollovers of SEP assets to qualified plan, (Ch7/SecIV/PtD.6.), (Ch7/SecIV/PtD.6.)

* Salary reduction arrangement maintained with SEP, see SARSEPs below

* SARSEPs, (Ch12/SecII/PtE)

- Compared with SIMPLE-IRA plans, (Ch12/AppC)

- Definition of SARSEP, (Ch12/SecII/PtE)

- Distribution restrictions under section 401(k) not applicable to SARSEP, (Ch12/SecII/PtE.4.)

- HCEs' deferral percentages not averaged to performed nondiscrimination test, (Ch12/SecII/PtE.3.)

- Maximum number of eligible employees is 25, (Ch12/SecII/PtE.2.)

- New SARSEPs cannot be established after 1996, (Ch12/SecII/PtE)

- Nondiscrimination test on elective deferrals, (Ch12/SecII/PtE.3.)

- Special participation requirements, (Ch12/SecII/PtE.1.)

- Tax-exempt organizations and governments, (Ch12/SecII/PtE.5.)

* Section 415 limits applied as if SEP is a qualified defined contribution plan, (Ch5/SecII/PtB.5.)

* Self-employed individual, see Taxation rules below

* SEP defined, (Ch12/SecII)

* SEP-IRA defined, (Ch12/SecIX/PtD)

* Service requirements (3-out-of-5 rule), (Ch12/SecII/PtA.2.)

* SIMPLE-IRA plans compared to SEPs and qualified plans, (Ch12/SecVIII)

* Taxation rules

- Aggregation of all IRAs (including SEP-IRAs) to determine tax consequences of distributions, (Ch12/SecII/PtC)

- Annual exclusion limit for each employee, (Ch12/SecIII/PtA)

◆ 25% limit, (Ch12/SecIII/PtA.1.)

◆ Compensation definition for exclusion limit, (Ch12/SecIII/PtA.1.a.)

◆ Maximum allowable contribution under IRC §415, (Ch12/SecIII/PtA.1.c.)

◆ Reduced for permitted disparity, (Ch12/SecIII/PtA.3.)

◆ SARSEP deferrals taken into account to determine exclusion limit has been exceeded, (Ch12/SecIII/PtA.1.d.)

◆ Treatment of excess contribution, (Ch12/SecIII/PtA.1.)

- Deduction by employer, (Ch12/SecIII/PtB)

- Distributions taxed in the same way as other IRA distributions, (Ch12/SecIII/PtC)

- Employee excludes employer contribution from gross income, (Ch12/SecIII/PtA)

◆ Excess treated as employee contribution to IRA, (Ch12/SecIII/PtA.1.)

◆ Exclusion limit, (Ch12/SecIII/PtA)

- Self-employed individual bases exclusion limit on earned income, (Ch12/SecIII/PtA.5.)

* Title I minimum standards does not apply to SEPs, (Ch13A/SecVII/PtC.1.)

* Top heavy rules apply to SEPs, (Ch12/SecII/PtH)

* Trust requirement not applicable to SEPs, (Ch12/SecVII/PtB)

* VCP submission to cure qualification defects under SEPs, (Ch15/SecVI/PtB.1.b.)

* Vesting, (Ch12/SecII/PtG)

* Withdrawals from SEP-IRA cannot be restricted by employer, (Ch12/SecII/PtC), (Ch12/SecII/PtC)

* Written allocation formula required, (Ch12/SecII/PtD)

SERPs, see NONQUALIFIED DEFERRED COMPENSATION ARRANGEMENTS

SERVICE CREDITING RULES

* Break in service

- Definition of break in service, (Ch1A/Def-BreakInService)

- Period of severance, see Elapsed time method below

* Business owner who takes no compensation for the year: crediting of hours of service, (Ch1A/Def-HourOfService/PtD.1.)

* Changing the plan's service crediting method from elapsed time to counting-hours method or vice versa, (Ch1A/Def-ElapsedTime/PtD)

* Elapsed time method

- Changing from computation periods method to elapsed time method, (Ch1A/Def-ElapsedTime/PtD.1.)

- Changing from elapsed time to computation periods method, (Ch1A/Def-ElapsedTime/PtD.2.)

- Definition of elapsed time, (Ch1A/Def-ElapsedTime)

- Period of severance, (Ch1A/Def-ElapsedTime/PtC.2.)

- Severance from service date, (Ch1A/Def-ElapsedTime/PtB)

- Service spanning rule, (Ch1A/Def-ElapsedTime/PtC.1.)

* Hour of service

- Definition of hours of service, (Ch1A/Def-Keogh)

- Equivalency methods, (Ch1A/Def-HourOfService/PtE)

- Method of counting hours for non-performance of duties, (Ch1A/Def-HourOfService/PtB.5.)

- "On-call" hours, (Ch1A/Def-KeyEmployee)

* Nondiscrimination issues relating to service crediting methods under a plan, (Ch3A/SecIII/PtA.1.c.)

* Predecessor employer: crediting service with, (Ch1B/Def-PredecessorEmployer)

- Change in business entity, (Ch1B/Def-PredecessorEmployer/PtC)

- Crediting service with predecessor for eligibility purposes, see ELIGIBILITY RULES

- Mandatory crediting of service with a predecessor employer, (Ch1B/Def-PredecessorEmployer/PtA)

- Optional crediting of service with a predecessor employer, (Ch1B/Def-PredecessorEmployer)/PtB)

- Severance of employment principle used to determine whether predecessor service must be counted, (Ch1B/Def-PredecessorEmployer)

* Related employer

- Eligibility service, see ELIGIBILITY RULES

* Same desk rule, (Ch1B/Def-SeparationFromService)

* Severance of employment, (Ch1B/Def-SeparationFromService)

* Year of participation, see ACCRUAL OF BENEFITS

* Year of service

- Definition of year of service, (Ch1B/Def-YearOfService)

- Eligibility to participate: service crediting rules, see ELIGIBILITY RULES

- Vesting schedule: service crediting rules, see VESTING RULES

SERVICE OF PROCESS, see ENFORCEMENT OF ERISA

SERVICE REQUIREMENT FOR ELIGIBILITY TO PARTICIPATE, see ELIGIBILITY RULES

SETTLEMENT OF ERISA CLAIMS, see ENFORCEMENT

SEVERANCE FROM EMPLOYMENT, see SEPARATION FROM SERVICE

SEVERANCE PAYMENTS

* Inclusion of severance payments in compensation used to determine accrued benefit, (Ch1A/Def-Compensation/PtC.2.)

* Section 401(k) deferral from severance payments, (Ch1A/Def-CashOrDeferredArrangement/PtF), (Ch1A/Def-CashOrDeferredArrangement/PtF),(Ch11/SecXII/PtM.1.)

SEX DISCRIMINATION

* Gender-based mortality tables to determine optional forms of benefit, (Ch6/SecIII/Pt.C.2.f.)

* Service bridging policy challenged by rehired plaintiffs who were terminated due to marital status or pregnancy, (Ch3A/SecIII/PtB.4.f.1))

SHARED EMPLOYEE, see EMPLOYEE

SHORT PLAN YEAR, see PLAN ADMINISTRATION (Plan year)

SICK LEAVE

* Deferral of compensation attributable to paid time off (PTO) plans, see PTO PLANS

* Unused sick leave applied to increase pension benefit did not result in taxable income because employee did not have cash option, (Ch1A/Def-CashOrDeferredArrangement/PtE.2.)

SIGNIFICANT DETRIMENT ISSUE, see DISTRIBUTIONS (Notice and consent requirements)

SIMILARLY-SITUATED TEST FOR AGE DISCRIMINATION TESTING, see AGE DISCRIMINATION

SIMPLE-401(k) PLANS

* 100-employee limit, (Ch11/SecXIII/PtB)

* Allocation requirements not permitted, (Ch11/SecXIII/PtA.7.)

* Catch-up contributions for individuals over age 50 (post-2001), (Ch1A/Def-Catch-upContributions)

* Comparison to other 401(k) plans, (Ch11/SecXVI)

* Comparison to safe harbor 401(k) plans, (Ch11/SecXIV/PtJ)

* Compensation definition to determine contributions, (Ch11/SecXIII/PtA.5.)

* Compensation dollar limit applies to matching and nonelective contributions, (Ch11/SecXIII/PtA.6.)

* Contribution limits, (Ch1A/Def-EducationIRA/PtA)

* Converting SIMPLE-401(k) plan into regular 401(k) plan, (Ch11/SecXIII/PtI)

* Definition of SIMPLE-401(k) plan, (Ch11/SecXIII)

* Differences between SIMPLE-401(k) plans and SIMPLE-IRA plans, (Ch12/SecVI/PtB)

* Distribution rules for SIMPLE-401(k) plans, (Ch12/SecVI/PtB.7.)

* Election requirements regarding employees' opportunity to make elective deferrals, (Ch11/SecXIII/PtF)

* Eligibility rules follow those for other qualified plans, (Ch11/SecXIII/PtG)

* Employer must make matching contribution or nonelective contribution, (Ch11/SecXIII/PtA.2.)

* Exclusive plan requirement, (Ch11/SecXIII/PtC)

* Issues that may favor SIMPLE-401(k) plan over SIMPLE-IRA plan for certain employers, (Ch12/SecVI/PtC)

* Listing of requirements for a SIMPLE-401(k) plan, (Ch11/SecXIII), (Ch12/SecVI/PtB)

* Matching contributions deemed to satisfy ACP test, (Ch11/SecXIII/PtA.2.a.1))

* Model amendment issued by IRS, (Ch11/SecXIII/PtE)

* Plan year must be calendar year, (Ch11/SecXIII/PtD)

* Section 415 limits: application to SIMPLE-401(k) plans, see (Ch16/SecII/PtH.6.b.)

* Top heavy rules not applicable, (Ch11/SecXIII/PtH)

* Vesting must be 100% on all contributions, (Ch11/SecXIII/PtA.4.)

SIMPLE-IRA PLANS

* 100-employee test, (Ch12/SecV/PtA.1.)

- Based on employee-count in prior year, (Ch12/SecV/PtA.1.)

- Independent contractors not counted, (Ch12/SecV/PtA.2.)

- Leased employees counted, (Ch12/SecV/PtA.3.)

- Nonresident aliens excluded, (Ch12/SecV/PtA.1.b.)

- Related employers treated as single employer, (Ch5/SecI/PtC.2.)

- Self-employed individuals counted, (Ch12/SecV/PtA.2.)

- Two-year grace period if employee count exceeds 100, (Ch12/SecV/PtA.6.)

* Acquisition of employees

- Exception from 100-employee test, (Ch12/SecV/PtA.6.)

- Exception to exclusive plan rule, (Ch12/SecV/PtB.4.b.)

- Exclusion of certain employees when there is an acquisition or disposition of employees, (Ch12/SecV/PtD.9.)

* Annual administration requirements, (Ch12/SecV/PtH)

- Employer's duties, (Ch12/SecV/PtH.1.)

- Trustee's duties, (Ch12/SecV/PtH.2.)

* Automatic enrollment in a SIMPLE-IRA plan, (Ch12/SecV/PtF.3.)

- DFI used for default contributions, (Ch12/SecV/PtF.3.c.)

- Eligible automatic contribution arrangement (EACA) under a SIMPLE-IRA plan, (Ch12/SecV/PtF.3.e.)

- Escalator provisions, (Ch12/SecV/PtF.3.a.)

- Notice requirements, (Ch13A/SecVI/PtF.1.)

- Sample plan language, (Ch12/SecV/PtF.3.f.)

* Catch-up contributions for individuals over age 50 (post-2001), (Ch1A/Def-Catch-upContributions)

* Checklist of SIMPLE requirements, (Ch12/AppA)

* Comparison of qualified plans with SEPs and SIMPLE-IRA plans, (Ch12/SecVIII)

* Comparison of SIMPLE-IRA plans to SIMPLE-401(k) plans, (Ch12/SecVI/PtB)

* Compensation definition used to determine SIMPLE-IRA plan contributions, (Ch12/SecV/PtA.1.a.)

* Compensation dollar limit applies only to nonelective contributions, (Ch12/SecV/PtG.4.)

* Contribution limits

- Catch-up contributions for individuals over age 50 (post-2001), (Ch1A/Def-Catch-upContributions)

- Elective contributions, see Elective contributions below

- Matching contributions, see Matching contributions below

* Deductibility of employer contributions, (Ch12/SecV/PtG.9.)

- Domestic workers covered by SIMPLE-IRA plan: relief from excise tax on nondeductible employer contributions, (Ch7/SecXVIV/PtL.5.g.), (Ch7/SecXVIV/PtL.5.g.)

- Noncalendar year employer, (Ch12/SecV/PtG.9.a.)

* Definition of SIMPLE-IRA plan, (Ch12/SecV)

* Deposit of elective contributions: deadline, (Ch12/SecV/PtF.8.)

* Designated financial institution (DFI)

- Definition, (Ch1B/Def-PreApprovedPlan)

- Effect on forms used, (Ch12/SecV/PtC.1.)

- Penalty-free transfers must be available, (Ch12/SecV/PtI.1.)

* Disclosure exemptions for SIMPLE plans, (Ch13A/SecVI/PtF.1.)

* Distributions from the SIMPLE-IRA, (Ch12/SecV/PtI)

- Penalty-free transfers must be available if designated financial institution, (Ch12/SecV/PtI.1.)

- Permissible withdrawals under an eligible automatic contribution arrangement not subject to premature distribution penalty, (Ch12/SecV/PtI.3.d.)

- Premature distribution penalty increased to 25% in first two years after SIMPLE-IRA established, (Ch12/SecV/PtI.3.)

- Taxation of distributions, (Ch12/SecV/PtI.2.)

* Document requirements

- Form 5304-SIMPLE, (Ch12/SecV/PtC.1.)

- Form 5305-S, (Ch12/SecV/PtC.1.)

- Form 5305-SA, (Ch12/SecV/PtC.1.)

- Form 5305-SIMPLE, (Ch12/SecV/PtC.1.)

- SIMPLE-IRA document, (Ch12/SecV/PtC.2.)

- SIMPLE-IRA plan document, (Ch12/SecV/PtC.1.)

* Domestic workers may be covered by SIMPLE-IRA plan, (Ch7/SecXVIV/PtL.5.g.)

- Relief from excise tax on nondeductible employer contributions, (Ch7/SecXVIV/PtL.5.g.)

* Election periods for eligible employees, see Notice requirements and election periods below

* Elective contributions

- Annual dollar limit, (Ch12/SecV/PtF.1.)

- Catch-up contributions for individuals over age 50 (post-2001), (Ch1A/Def-Catch-upContributions)

- Coordination with section 402(g) limit, (Ch12/SecV/PtF.7.)

- Deadline for depositing contributions, (Ch12/SecV/PtF.8.)

- Notice and election requirements, see Notice requirements and election periods below

- Percentage of compensation or dollar amount may be specified, (Ch12/SecV/PtF.1.)

- Plan may not limit percentage of compensation that may be deferred, (Ch12/SecV/PtF.2.c.)

* Eligible automatic contribution arrangement (EACA) in a SIMPLE-IRA plan, (Ch12/SecV/PtF.3.e.)

* Eligible employees, (Ch16/SecII/PtB.2.)

- $5,000 compensation test, (Ch12/SecV/PtD.1.)

- Compensation definition for eligibility purposes, (Ch12/SecV/PtD.1.b.)

- Domestic workers may be covered by SIMPLE-IRA plan, (Ch7/SecXVIV/PtL.5.g.)

- Election periods, see Notice requirements and election periods below

- Exclusion of certain employees involved in an acquisition transaction, (Ch12/SecV/PtD.9.)

- More expansive eligibility permitted, (Ch12/SecV/PtD.3.)

- Nonresident aliens may be excluded, (Ch12/SecV/PtD.8.)

- Union employees may be excluded, (Ch12/SecV/PtD.7.)

* Employers eligible to maintain SIMPLE-IRA plan, (Ch12/SecV/PtA)

- 100-employee test, see 100-employee test above

- Invalid SIMPLE-IRA plan because employer is not eligible, (Ch12/SecV/PtA.1.)

- Tax-exempt organizations and governments are eligible to maintain SIMPLE-IRA plans, (Ch12/SecV/PtA.9.)

* EPCRS corrections available for violation of SIMPLE rules, (Ch12/SecV/PtA.10.a.)(Ch12/SecV/PtB.5.a.)(Ch15/SecVI/PtB.1.b.)

* Excess contributions to a SIMPLE-IRA, (Ch12/SecV/PtG.12.)

- Application of SEP rules regarding excess contributions, (Ch12/SecV/PtG.12.c.)

- Excise tax consequences, (Ch12/SecV/PtG.12.d.)

* Exclusive plan requirement, (Ch11/SecXIII/PtC)

- Exception for acquired employees, (Ch12/SecV/PtB.4.b.)

- Noncalendar year plans, (Ch1B/Def-Participant/PtB.1.b.)

- Predecessor employer, (Ch5/SecV/PtD.3.)

- SARSEP participation violates exclusive plan requirement, (Ch12/SecV/PtB.5.)

- Union plan exception, (Ch12/SecV/PtB.4.a.)

* FICA applies to elective contributions, (Ch12/SecV/PtF.4.)

* Forms used to establish SIMPLE-IRA plan, see Document requirements above

* Indexed dollar limit on SIMPLE elective deferrals, (Ch17/SecII/PtI)

* Governments may maintain SIMPLE-IRA plans, (Ch12/SecV/PtA.9.)

* IRA contribution not prohibited merely because of participation in SIMPLE-IRA plan, (Ch12/SecV/PtF.9.)

* IRS forms used to establish SIMPLE-IRA plans and SIMPLE-IRAs, see Document requirements above

* Leased employee rules apply, (Ch12/SecV/PtA.3.), (Ch12/SecV/PtA.3.)

* Matching contributions under SIMPLE plans

- Cannot match elective contributions if nonelective contributions are made, (Ch12/SecV/PtG.5.)

- Cap on match may be reduced below 3% in certain years, (Ch12/SecV/PtG.1.c.)

- Compensation determined on calendar year basis, (Ch12/SecV/PtA.1.a.)

- Compensation dollar limit does not apply to matching contributions, (Ch12/SecV/PtG.4.)

- Deemed to pass nondiscrimination tests, (Ch12/SecV/PtH.3.)

- Generally match the first 3% deferred, (Ch12/SecV/PtG.1.)

- Vesting must be 100%, (Ch12/SecV/PtG.6.)

* Military service

- Current year limits not affected by makeup contributions, (Ch12/SecV/PtK)

- Makeup elective contributions permitted under SARSEP, (Ch12/SecV/PtK)

* Nondiscrimination testing is not applicable, (Ch12/SecV/PtH.3.)

* Nonelective contributions

- Cannot make nonelective contributions if matching contributions are made, (Ch12/SecV/PtG.5.)

- Compensation determined on calendar year basis, (Ch12/SecV/PtA.1.a.)

- Compensation dollar limit applies to nonelective contributions, (Ch12/SecV/PtG.4.)

- Equals 2% of compensation, (Ch12/SecV/PtG.2.)

- Vesting must be 100%, (Ch12/SecV/PtG.6.)

* Nonresident aliens may be excluded, (Ch12/SecV/PtD.8.)

* Notice requirements and election periods for participation, (Ch12/SecV/PtE)

- Employee eligible for first time: special notice rule, (Ch12/SecV/PtE.3.)

- Minimum 60-day election period rule, (Ch12/SecV/PtE.1.)

- Modifying election, (Ch12/SecV/PtF.5.)

- More liberal election periods permitted, (Ch12/SecV/PtF.5.)

- New SIMPLE-IRA plans: special notice rule, (Ch12/SecV/PtE.2.)

- Notice requirements, (Ch12/SecV/PtE)

- Responsibility for notice requirements, (Ch12/SecV/PtE.5.e.)

- Starting elective contributions, (Ch12/SecV/PtF.5.)

- Stopping elective contributions, (Ch12/SecV/PtF.6.)

- Summary description requirement, (Ch12/SecV/PtE.5.a.)

- Trustee's responsibilities, (Ch12/SecV/PtE.5.f.)

* Plan asset rule: application to SIMPLE-IRA plan contributions made by participant, see PLAN ASSETS

* Plan year

- Calendar year required, (Ch12/SecV/PtC.4.)

- Effective date of new SIMPLE-IRA plan need not be January 1, (Ch12/SecV/PtC.4.a.)

* Predecessor employer

- Exclusive plan requirement may be affected, (Ch5/SecV/PtD.3.)

* Premature distribution penalty

- Code "S" used on Form 1099-R if 25% penalty applies, (Ch12/SecV/PtI.3.)

- Increased to 25% for withdrawals made in first two years, (Ch12/SecV/PtI.3.)

* Prohibited transaction exemption for incentives to SIMPLE-IRA plan customers, (Ch14/SecIII/PtA.2.)

* Qualified plans compared with SEPs and SIMPLE-IRA plans, (Ch12/SecVIII)

* Related employers treated as single employer to determine who is eligible for SIMPLE-IRA plan, (Ch5/SecI/PtC.2.), (Ch12/SecV/PtA.7.)

* Reporting and disclosure rules under ERISA do not apply to SIMPLE-IRA plan, (Ch15/SecIV/PtM)

* Rollover rules for SIMPLE-IRA plans, (Ch7/SecIV/PtD.7.), (Ch12/SecV/PtI.3.) Also see ROLLOVERS

* SARSEPs compared with SIMPLE-IRA plans, (Ch12/AppC)

* Section 401(k) plans that adopt SIMPLE-IRA plan contribution limits (SIMPLE-401(k) plans), see SIMPLE-401(k) PLANS

* Section 415 limits do not apply to SIMPLE-IRA plans, (Ch5/SecII/PtB.5.)

* Self-employed individuals may participate in a SIMPLE-IRA plan, (Ch12/SecV/PtA.2.), (Ch12/SecV/PtA.2.)

* SEPs compared with profit sharing plans, (Ch12/AppE)

* SEPs compared with SIMPLE-IRA plans, (Ch12/SecVIII)

* SIMPLE-IRA defined, (Ch12/SecV)

* SIMPLE-401(k) plans, see SIMPLE-401(k) PLANS

* Summary description requirement, (Ch12/SecV/PtE.5.a.)

* Taxation of distributions, (Ch12/SecV/PtI.2.)

- Basis recovery rules modified to address more liberal rollover rules, (Ch7/SecIV/PtD.7.)

* Tax-exempt organizations may maintain SIMPLE-IRA plans, (Ch12/SecV/PtA.9.)

* Title I of ERISA

- Exemption of SIMPLE-IRA plan from reporting and disclosure rules, (Ch12/SecVII/PtA.3.)

- Fiduciary responsibility limited, (Ch12/SecVII/PtD)

* Title I minimum standards does not apply to SIMPLE-IRA plans, (Ch13A/SecVII/PtC.1.)

* Top heavy rules do not apply, (Ch12/SecV/PtG.10.)

* Trust requirement does not apply to SIMPLE-IRA plans, (Ch12/SecVII/PtB)

* Union employees may be excluded, (Ch12/SecV/PtD.7.)

* USERRA requirements for SIMPLE plans, see Military service above

* VCP submission to cure qualification defects in a SIMPLE-IRA plan, (Ch15/SecVI/PtB.1.b.)

* Vesting must be 100% on all contributions, (Ch12/SecV/PtG.6.)

* Who will adopt SIMPLE-IRA plans, (Ch12/SecV/PtJ)

SIMPLIFIED EMPLOYEE PENSION, see SEPs

SINGLE PLAN CONCEPT FOR PLANS IN WHICH MORE THAN ONE EMPLOYER PARTICIPATES, see MULTIPLE EMPLOYER PLAN

SMALL BUSINESS JOB PROTECTION ACT OF 1996

* Checklist of changes made by SBJPA, (Ch15/SecIX/PtA)

SMALL BUSINESS JOBS AND CREDIT ACT OF 2010

* Summary of legislation, (Ch1A/Def-EBSA)

SNAPSHOT TESTING DATE, see COVERAGE TESTING, NONDISCRIMINATION TESTING

SOCIAL SECURITY RETIREMENT AGE, (Ch3A/SecIII/PtA.1.c.)

SOLE PROPRIETORS, see SELF-EMPLOYED INDIVIDUALS

SPD, see DISCLOSURE TO PARTICIPANTS AND BENEFICIARIES

SPIN-OFF, see MERGERS, SPIN-OFFS, AND TRANSFERS OF PLAN ASSETS

SPOUSE/SAME-SEX MARRIAGE

* Definition of spouse, (Ch1B/Def-Spouse)

* Plan amendments to reflect Windsor, Obergefell, and Rev. Rul. 2013-17, (Ch1B/Def-Spouse/Pt.B.2.b.2))

- Timing of amendments, (Ch1B/Def-Spouse/PtB.2.b.2)c))

* Plan issues affected by Windsor case, (Ch1B/Def-Spouse/PtB.2.b.)

* Same-sex marriage, (Ch1B/Def-Spouse/PtB)

* IRS/DOL adopt place of ceremony rule/Rev. Rul. 2013-17, (Ch1B/Def-Spouse/PtB.2.a.)

* State law determination, (Ch1B/Def-Spouse/PtA)

* Windsor and Obergefell cases, (Ch1B/Def-TopHeavyPlan/PtB.1.)

SPOUSAL CONSENT REQUIREMENTS, see J&S RULES

SSA REPORTING, see REPORTING REQUIREMENTS

STANDARD INTEREST RATE AND MORTALITY TABLE, (Ch3A/SecIII/PtA.1.c.)

STANDARD OF REVIEW, see ENFORCEMENT OF ERISA

STANDARDIZED M&P PLAN, see APPROVAL PROCESS (Master/prototype plan)

STANDING, see ENFORCEMENT OF ERISA

STATE TAXATION OF BENEFITS, see TAXATION OF BENEFITS

STATEMENTS OF INVESTMENT POLICY, see FIDUCIARY DUTY

STATUTE OF LIMITATIONS, see ENFORCEMENT OF ERISA

STATUTORY EMPLOYEE, see EMPLOYEE

STATUTORY HYBRID PLAN, see CASH BALANCE PLANS

STOCK BONUS PLAN

* Deduction limits for employer contributions, see DEDUCTION LIMITS

* Definition of stock bonus plan, (Ch3A/SecII/PtE)

* Why employer might establish stock bonus plan, (Ch3A/SecII/PtE.4.)

STOCK OPTIONS

* Impact on attribution rules under IRC §§318 and 1563, see ATTRIBUTION RULES

SUBSIDIZED BENEFITS, see DISTRIBUTIONS

SUBSTANTIATION QUALITY DATA, see COVERAGE TESTING, NONDISCRIMINATION TESTING

SUCCESSOR EMPLOYER, see EMPLOYER

SUMMARY OF MATERIAL MODIFICATIONS, see DISCLOSURE TO PARTICIPANTS AND BENEFICIARIES

SUMMARY PLAN DESCRIPTION, see DISCLOSURE TO PARTICIPANTS AND BENEFICIARIES

SUPER TOP HEAVY PLANS, see TOP HEAVY RULES

SUPPLEMENTAL EXECUTIVE RETIREMENT PLANS (SERPs), see NONQUALIFIED DEFERRED COMPENSATION ARRANGEMENTS

SURPLUS ASSETS

* Qualified transfers to retire health accounts or retiree life insurance accounts (IRC §420), (Ch3B/SecVI/PtD)

- Definition of excess pension assets, (Ch3B/SecVI/PtD.1.a.)

- Minimum cost requirement, (Ch3B/SecVI/PtD.4.)

- Qualified transfers for future retiree health costs and collectively-bargained transfers, (Ch3B/SecVI/PtD.5.)

- Use requirement, (Ch3B/SecVI/PtD.2.)

- Vesting requirement, (Ch3B/SecVI/PtD.3.)

* Surplus assets in defined benefit plans involved in spinoff transactions, (Ch1A/Def-Mergers/PtB)

* Surplus assets under terminated defined benefit plan, see REVERSION OF PLAN ASSETS TO EMPLOYER

* Transfer to health benefit accounts (IRC §420) requires notice to participants, (Ch13A/SecVI/PtF.6.)

SURVIVING SPOUSE, see EXCESS RETIREMENT ACCUMULATIONS AND DISTRIBUTIONS, J&S RULES, MINIMUM DISTRIBUTION RULES, ROLLOVERS

SUSPENSE ACCOUNTS, (Ch16/SecII/PtH.6.b.) Also see ACCRUAL OF BENEFITS

SUSPENSION OF BENEFITS RULE FOR DEFINED BENEFIT PLANS, see VESTING RULES (Forfeiture)