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ERISA Outline Book Index


* Applicable federal mid-term rates (also known as AFR), (Ch17/SecIII/PtC.2.)

* Authorities by subject matter, (Ch17/SecI/PtD)

* Compensation definitions and their uses, (Ch15/SecIV/PtG)

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

* Electronic disclosure rules, (Ch13A/AppG)

* Form 1099-R distribution codes, (Ch7/SecVI/PtD.8.)

* Form 1099-R late filing penalties, (Ch17/SecII/Pt.Q)

* Form 5500 filing requirements, (Ch13A/AppA)

* Interim amendments: table of amendments adopted during or after the beginning of the EGTRRA amendment cycle, (Ch1B/Def-RemedialAmendmentPeriod/PtD.4.d)

* Life expectancy tables used for minimum distribution calculations, (Ch17/SecIII/PtA.1.)

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

* PBGC interest rate used in variable rate premium calculation, (Ch17/SecIII/PtC.2.)

* PBGC interest rates to compute lump sums in private-sector plans, (Ch17/SecIII/PtC.2.)

* Pre-Approved Plans

- Table of prohibited provisions, (Ch1B/Def-PreApprovedPlan/PtC)

- Table of required or permissible provisions, (Ch1B/Def-PreApprovedPlan/PtD)

* Protected optional forms of benefit (IRC §411(d)(6)(B)), (Ch6/AppD)

* Qualified longevity annuity contracts: aggregate premium dollar limits, (Ch17/SecII/PtR)

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

* Reporting and disclosure requirements, (Ch15/SecIV/PtM)

* Safe harbor 401(k) plan requirements, (Ch11/AppA)

* Sanctions affecting qualified plans, (Ch15/SecIV/PtN)

* Section 457 plans: comparison of plans sponsored by governments and by tax-exempt organizations, (Ch16/SecIII/PtA.13.)

* SEPs: comparison to profit sharing plans, (Ch12/AppE)

* Short plan year issues, (Ch15/SecIV/PtN)

* SIMPLE-IRAs compared to SARSEPs, (Ch12/AppC)

* SIMPLE-IRAs compared to SIMPLE-401(k) plans, (Ch12/AppB)

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

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

- Corporate bond rate benchmarks, (Ch17/SecIII/PtC.3.a.)

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

* Yield curve segment rates

- Corporate bond yield curve segment rates used for post-2007 funding, (Ch17/SecIII/PtC.1.c.)

- MAP-21 adjustment for certain users of segment rates (segment rate stabilization rule), (Ch17/SecIII/PtC.1.c.(3))

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


* Accrual of benefits under a target benefit plan, see ACCRUAL OF BENEFITS

* Contribution formulas, see ACCRUAL OF BENEFITS

* Deduction limits for employer contributions, see DEDUCTION LIMITS

* Definition of target benefit plan, (Ch1B/Def-TargetBenefitPlan)





* Declaratory judgment on plan qualification (IRC §7476), see APPROVAL PROCESS

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


 * Automatic enrollment credit (SECURE Act), (Ch7/SecXIX/PtA.5)

* Plan start up costs (IRC §45E)

- Amount of credit increased by SECURE Act, (Ch7/SecXIX/PtA)

- Available for new plans established by small employers, (Ch7/SecXIX/PtA)

- Small employers entitled to credit for portion of plan start up costs incurred in first 3 years of plan, (Ch7/SecXIX/PtA)

* Retirement contributions made by lower-income works (IRC §25B), see SAVER'S CREDIT


* Summary of pension-related provisions, (Ch15SecIX/PtU)


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

* IRC §6694 penalties, (Ch1B/Def-PracticeBeforeTheIRS/PtE)

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

* Tax return preparers in retirement industry, (Ch1B/Def-PracticeBeforeTheIRS/PtA.4.b.3)a))




* Accident and health benefits provided by qualified plan, (Ch7/SecIII/PtB.1.)

* Age 59½: distribution before 59½ subject to penalty tax, see PREMATURE DISTRIBUTION PENALTY

* Agency arrangement: may employer act as agent for plan in issuing distribution checks? (Ch7/SecII/PtB.10.)

* Annuity contract distributed from plan, (Ch7/SecIII/PtE)

- Payments received under contract are subject to basis recovery rules, (Ch7/SecIII/PtE)

* Annuity distributions, see Basis below

* Basis ("investment in the contract")

- Annuity distributions: how basis is recovered, (Ch7/SecIII/PtD.2.)

◆ Annuity payment that is less than recovery amount, (Ch7/SecIII/PtD.2.a.5))

◆ Definition of annuity for basis recovery purposes, (Ch7/SecIII/PtD.1.)

◆ Joint and survivor annuities, (Ch7/SecIII/PtD.2.)

◆ Nonannuity payments made after annuity starting date, (Ch7/SecIII/PtD.3.d.)

◆ Participant is age 75 or older, (Ch7/SecIII/PtD.2.a.3))

◆ Payments not made monthly, (Ch7/SecIII/PtD.2.a.2))

◆ Payments under annuity contract issued by the plan, (Ch7/SecIII/PtE)

◆ Phased retirement payments, (Ch7/SecIII/PtD.6.)

◆ Transition rule under Notice 98-2, (Ch7/SecIII/PtD.2.a.7))

- Cash-out distribution repayment might generate basis, (Ch7/SecIII/PtC.3.)

- Collectibles purchased by participant-directed account result in basis, (Ch7/SecIII/PtC.2.c.)

- Deemed distributions may result in basis, (Ch7/SecIII/PtC.2.)

◆ Expatriates might be subject to deemed distributions, (Ch7/SecII/PtB.3.a.)

- Definition of basis, (Ch1A/Def-Basis)

- Disqualification of plan in prior years results in basis due to previously-taxed benefits, (Ch7/SecIII/PtC.4.)

- Elective deferrals do not generate basis, (Ch7/SecIII/PtC.1.a.)

◆ Elective deferrals designated as Roth contributions treated as basis, (Ch7/SecIII/PtC.1.c.)

- Employee contributions, (Ch7/SecIII/PtC.1.)

- Installment payments: recovery of basis rules, (Ch7/SecIII/PtD.2.a.4))

◆ Fluctuating payments because of investment experience treated as annuity distributions to extent of basis, (Ch7/SecIII/PtD.1.a.1))

. . . Fluctuations in value (e.g., foreign currency payments), (Ch7/SecIII/PtD.1.a.2))

◆ Nonannuity rules apply if fluctuation for reasons other than investment experience, (Ch7/SecIII/PtD.1.a.2))

- Minimum distribution treated as basis first to determine portion of benefit eligible for rollover, (Ch7/SecIII/PtG)

- Participant loan repayment, (Ch7/SecIII/PtC.5.)

- Pre-1987 basis subject to special recovery rules, (Ch7/SecIII/PtD.3.c.)

- P.S. 58 costs generate basis, (Ch7/SecIII/PtC.2.b.)

- Recovery of basis rules, (Ch7/SecIII/PtD)

◆ Annuity distributions, (Ch7/SecIII/PtD.2.)

◆ Death before basis fully recovered, (Ch7/SecIII/PtD.2.d.)

◆ Employee contributions may be treated as a "separate contract," (Ch7/SecIII/PtD.2.)

◆ Employer securities distributed from plan, (Ch7/SecVIII/PtC)

◆ Exclusion ratio computed for annuity starting dates before November 19, 1986, (Ch7/SecIII/PtD.2.b.)

◆ Installment payments, (Ch7/SecIII/PtD.2.a.4))

◆ Minimum distributions under §401(a)(9), (Ch7/SecIII/PtG)

◆ Nonannuity payments, (Ch7/SecIII/PtD.2.)

◆ Payments continuing beyond full recovery of basis, (Ch7/SecIII/PtD.2.c.)

◆ Pre-1987 basis recovered first, (Ch7/SecIII/PtD.3.c.)

◆ Recovery fraction for nonannuity payments, (Ch7/SecIII/PtD.3.b.)

◆ Transition rule under Notice 98-2, (Ch7/SecIII/PtD.2.a.7))

* Capital gains election for lump sum distributions, see LUMP SUM DISTRIBUTIONS

* Check treated as payment, (Ch7/SecII/PtB.1.a.1))

- Check not received, (Ch7/SecII/PtB.1.b.)

- Uncashed checks, (Ch7/SecII/PtB.1.b.1))

* Claim of right doctrine, (Ch7/SecIII/PtB.9.)

- Repayment of improper distributions, (Ch7/SecIII/PtB.9.), (Ch7/SecIII/PtB.9.)

* Corrective distributions

- From section 401(k) or 401(m) plans, see ADP AND ACP TESTING

- Return of elective deferrals or employee contributions to correct IRC §415 violation: tax reporting, (Ch5/SecII/PtD.1.a.2))

* Death benefits: taxation rules, see DEATH BENEFITS

* Deduction for employer contributions to plan, see DEDUCTION LIMITS

* Deemed distributions

- Basis generated from deemed distributions, (Ch7/SecIII/PtC.2.)

* Designated Roth contributions

- Elective deferrals for 401(k) or 403(b) purposes, but not excluded from gross income, (Ch7/SecII/PtA.1.a.)

- Five-year rule for determining qualified Roth distributions, (Ch7/SecIII/PtI.1.a.1))

◆ Military service: effect of make-up contributions made as Roth contributions, (Ch7/SecIII/PtI.1.a.1)i))

- Rollover options, see ROLLOVERS

- Tax rules relating to distributions from designated Roth accounts, (Ch7/SecIII/PtI.1.)

◆ Application of separate contract rule, (Ch7/SecIII/PtI.3.)

◆ Nonqualified distributions, (Ch7/SecIII/PtI.2.)

◆ Qualified distributions, (Ch7/SecIII/PtI.1.)

◆ Tacking earlier first-contribution-year through direct rollover process, (Ch7/SecIII/PtI.6.)

* Direct rollover of benefits to another plan, see ROLLOVERS

* Disability benefits may be excluded from gross income under certain circumstances (IRC §105(c)), (Ch7/SecIII/PtB.2.)

* Disqualification of plan

- Basis generated from benefits previously taxed because of disqualification in prior years, (Ch7/SecIII/PtC.4.)

- Summary of tax consequences when plan is disqualified, (Ch15/SecVI/PtA)

* Duty of consistency doctrine for reporting taxes, (Ch7/SecIII/PtB.7.)

* Elective deferrals not taxed when made, (Ch7/SecII/PtA.1.)

- Designated Roth contributions are includible in gross income when made, (Ch7/SecII/PtA.1.a.)

- Exclusion limit under §402(g), see (Ch1A/Def-ElectiveDeferral)

- FICA and FUTA liability, (Ch7/SecII/PtA.2.)

* Employer contributions not taxed when made to plan, (Ch7/SecII/PtA)

- FICA and FUTA only applies to elective deferrals, (Ch7/SecII/PtA.2.)

- Self-employed individuals include contribution in computing self-employment taxes, (Ch7/SecII/PtA.4.)

* Employer securities: special tax rules, (Ch1A/Def-Government[amp]#8221;PickUp[amp]#8221;Plan/PtC)

* ERISA settlement payments: taxability issues, (Ch7/SecIII/PtB.6.)

* Exclusion from income for employer contributions, (Ch7/SecII/PtA)

- Self-employed individuals include contribution in computing self-employment taxes, (Ch7/SecII/PtA.4.)

* Exclusion ratio calculation for annuity distributions (annuity starting dates before November 19, 1986), (Ch7/SecIII/PtD.2.b.)

* FICA and FUTA not applicable to plan distributions, (Ch7/SecVI/PtC)

* Form 1099-R used to report distributions, see REPORTING REQUIREMENTS

* Hurricanes and other disasters, see DISASTER RELIEF

* Illiquid assets: transfer to liquidating trust or partnership, (Ch7/SecIII/PtF.1.)

* Income averaging election for lump sum distribution, see LUMP SUM DISTRIBUTIONS

* Installment payments: recovery of basis rules, see Basis above

* Investment in the contract, see Basis above

* IRA distributions, see IRAs

* Life insurance in the plan: special tax rules, see INSURANCE

* Liquidating trust or partnership, see Illiquid assets above

* Litigation involving plan assets: tax issues, (Ch7/SecIII/PtF.1.a.)

* Long-term care premiums paid from account, (Ch7/SecIII/PtB.1.a.1))

* Lump sum distribution: income averaging election, see LUMP SUM DISTRIBUTIONS

* Minimum distributions under §401(a)(9): taxability issues, (Ch7/SecIII/PtG)

- Basis recovery rules: application to minimum distributions, (Ch7/SecIII/PtG)

* Net unrealized appreciation: exclusion from income, (Ch1A/Def-Government[amp]#8221;PickUp[amp]#8221;Plan/PtC)

* Noncash distribution, (Ch7/SecIII/PtF)

- Annuity contract distributed from plan, see Annuity contract above

- Liquidating trust for illiquid assets, (Ch7/SecIII/PtF.1.)

* Nonresident aliens: taxation of distributions, see NONRESIDENT ALIENS

* Nontransferable annuity contract

- Definition, (Ch1B/Def-PreApprovedPlan)

- Taxation issues relating to distribution of contract, (Ch7/SecIII/PtE)

* Overpayments

- Income tax loss available with respect to distributee's repayment to plan of excess payment amount, (Ch7/SecIII/PtB.10.)

- Overpayments to 5% owners, (Ch7/SecIII/PtB.6.)

* Participant loans: tax issues, see PARTICIPANT LOANS

* Penalties

- Distributions before age 59½, see PREMATURE DISTRIBUTION PENALTY

- Overpayments to 5% owners, (Ch7/SecIII/PtB.6.)

* Permissible withdrawal (IRC §414(w)) from an eligible automatic contribution arrangements: tax treatment, (Ch6/SecIV/Pt.C.6.c.)

* Premature distribution penalty on pre-59½ distributions, see PREMATURE DISTRIBUTION PENALTY

* P.S. 58 costs, see INSURANCE

* QDRO payments: taxation rules, (Ch1B/Def-QDRO)

* Qualified hurricane distributions eligible for 3-year ratable income inclusion election, see DISASTER RELIEF

* Recovery of basis, see Basis above

* Retired public safety employees may receive tax-free distributions to purchase health benefits, (Ch7/SecII/PtB.9.)

* Rollovers of plan distributions to defer taxation, see ROLLOVERS

* Roth contributions, see Designated Roth contributions above

* Roth conversions, see ROTH CONVERSIONS

* Roth IRAs: taxation of distributions, see ROTH IRAs

* Section 401(k) plans: taxation of corrective distributions, see ADP AND ACP TESTING

* Section 401(m) plans: taxation of corrective distributions, see ADP AND ACP TESTING

* Separate contract rule for employee contributions (IRC §72(d)), (Ch7/SecIII/PtD.2.)

- Annuity distribution, (Ch7/SecIII/PtD.4.d.2))

- Nonannuity distribution, (Ch7/SecIII/PtD.4.d.1))

- Portion of employee contracts may be treated as separate contract, (Ch7/SecIII/PtD.4.e.)

* SEPs: tax issues relating to contributions and distributions, see SEPs

* SIMPLE-IRAs: taxation of distributions, see SIMPLE PLANS

* State taxation

- State cannot tax nonresident recipient, (Ch7/SecVI/PtB.1.)

- Withholding of state taxes, (Ch7/SecVI/PtB)

* Tax basis, see Basis above

* Timing of income issues, (Ch7/SecII/PtB.1.c.)

- Uncashed checks, (Ch7/SecII/PtB.1.b.1))

* Transfer of assets

- Merger of (or transfer between) qualified plan and Puerto Rican plan, (Ch7/SecII/PtB.2.e.)

- Section 403(b) plans: transfers or mergers for qualified plans (including 401(k)) trigger taxation, (Ch7/SecII/PtB.2.b.)

- Transfer between qualified plans is not a taxable event, (Ch7/SecII/PtB.2.a.)

- Transfer from qualified plan to nonqualified plan triggers taxation, (Ch7/SecII/PtB.2.d.)

* Unauthorized distributions: tax issues arising if amount is repaid to plan, 7.37, (Ch7/SecIII/PtB.9.)

* Uncashed checks, (Ch7/SecII/PtB.1.b.1))

* Voluntary assignment of distribution payment, see ANTIASSIGNMENT RULE

* Withholding requirements on plan distributions, see WITHHOLDING RULES

* Wire transfer: when is distribution considered made? (Ch7/SecII/PtB.1.a.3))

* Wrongful denial of distribution before participant's death resulted in payment being asset of estate and not as death benefits, (Ch7/SecXIV/PtA.5.a.)


* Churches and church plans

- Commingling of church funds with plan funds, (Ch1A/Def-ChurchPlan/PtD)

- Controlled group: special rules for church plans, (Ch1A/Def-ControlledGroup/PtC.5.)

- Definition of church plan, (Ch1A/Def-ChurchPlan/PtA)(Ch13A/SecII/PtA.2.)

◆ Supreme Court holds in the Advocate case that "principal purpose organization" can establish a church plan, (Ch1A/Def-ChurchPlan/PtA.1.a.)

◆ Tenth Circuit rules that retirement subcommittee maintaining church plan qualifies as a principal purpose organization, (Ch1A/Def-ChurchPlan/PtA.1.a.3)a))

- Election to become subject to ERISA, (Ch1A/Def-ChurchPlan/PtC)

- Exemption from Title I of ERISA for certain church plans, (Ch1A/Def-ChurchPlan)

- Good faith compliance standard for satisfying nondiscrimination testing, (Ch3A/SecIII/PtA.1.c.)

- Group trust participation, (Ch1A/Def-ChurchPlan/PtD.1.), (Ch1A/Def-GroupTrust/PtA.1.e.)

- Minimum distribution rules, see MINIMUM DISTRIBUTION RULES

- Nonelecting church plans

◆ Coverage testing rules, see COVERAGE TESTING

◆ Definition of nonelecting church plan, (Ch1A/Def-ChurchPlan/PtB)

◆ Exemption from minimum age and service requirements, see ELIGIBILITY RULES

◆ Prohibited transaction rules applied differently to such plans, (Ch14/SecIII/PtA.2.)

◆ Qualification requirements that are not applicable to nonelecting church plans, (Ch1A/Def-ChurchPlan/PtB.1.)

◆ Qualification requirements which do apply to nonelecting church plans, (Ch1A/Def-ChurchPlan/PtB.2.)

- Private letter ruling regarding church plan status, (Ch1A/Def-ChurchPlan/PtE)

◆ Interested person notice requirement, (Ch1A/Def-ChurchPlan/PtE)

- Section 415 limits: special rules, (Ch16/SecII/PtH.6.b.)

* Good faith compliance standard for satisfying nondiscrimination testing, (Ch3A/SecIII/PtA.1.c.)

* Indian tribal governments (ITGs)

- ITG plans treated as governmental plans after August 17, 2006, if plan covers employees performing essential government functions, (Ch1A/Def-GovernmentalPlan/PtD)

- Treated as nongovernmental entity for purposes of determining eligibility to sponsor 401(k) plan, (Ch1B/Def-Section401(k)Arrangement/PtB.2.)

* Profit sharing plan maintained by tax-exempt organization

- May contribute amount greater than §404(a)(3) deduction limit because §4972 excise tax not applicable, (Ch7/SecXVIV/PtL.5.a.)

* Related group rules: application to tax-exempt organizations, see RELATED ORGANIZATIONS

* Section 403(b) plans may be established by only certain tax-exempt organizations, (Ch16/SecII/PtB.1.)

* SIMPLE-IRA plans: maintenance by tax-exempt organization, see SIMPLE PLANS


* Checklist of changes made by TRA '97, (Ch15/SecIX/PtC)



* Citation for TAMs explained, (Ch1B/Def-TechnicalAdviceMemorandum/PtA.2.)

* Coordination with DOL on certain issues, (Ch1B/Def-TechnicalAdviceMemorandum/PtA.4.)

* Definition of technical advice memorandum, (Ch1B/Def-TechnicalAdviceMemorandum)

* Mandatory technical advice for certain issues, (Ch1B/Def-TechnicalAdviceMemorandum/PtA.3.)

* Procedure for obtaining technical advice, (Ch1B/Def-TechnicalAdviceMemorandum)

* Reliance on the memorandum, (Ch1B/Def-TechnicalAdviceMemorandum/PtA.1.)




* ACP testing under IRC §401(m)(2), see ADP AND ACP TESTING

* ADP testing under IRC §401(k)(3), see ADP AND ACP TESTING

* Current year testing method, see ADP AND ACP TESTING

* Prior year testing method, see ADP AND ACP TESTING


* Fiduciary status of TPA, see FIDUCIARY







* Definition of top hat plan, (Ch1B/Def-TargetBenefitPlan)

* Enforcement of provisions under ERISA, (Ch13B/SecIII/PtH.2.)

* Form 5500 filing exemption, see FORM 5500

* Minimum participation, vesting and accrual standards under ERISA do not apply to top hat plans, (Ch13A/SecVII/PtC.3.)

* Rabbi trust may be used to hold assets, (Ch1B/Def-TopHatPlan/PtB)

* Section 457 plans maintained by tax-exempt organization are usually top hat plans, (Ch16/SecIII/PtA.7.a.)

* Select group of management or highly compensated employees must be only participants in plan, (Ch1B/Def-TopHatPlan/PtA)

- Bargaining power of eligible participants is important factor, (Ch1B/Def-TechnicalAdviceMemorandum/PtA.1.)

- "Highly compensated" employees based on relationship between average compensation of participants and the average compensation of all employees, (Ch1B/Def-TechnicalAdviceMemorandum/PtA.3.)

- Plan may cover a very small number of participants outside of the select group without failing to be a top hat plan, (Ch1B/Def-TechnicalAdviceMemorandum/PtA.4.)

* SERPs or supplemental executive retirement plans usually structured as top hat plans, (Ch1B/Def-TargetBenefitPlan)

* Trust requirement under Title I of ERISA does not apply to top hat plan, (Ch13B/SecII/PtB.3.e.)

* Unfunded plan requirement, (Ch1B/Def-TopHatPlan/PtB)


* Aggregation of plans to determine top heavy status, see Top heavy plan below

* Catch-up contributions under IRC §414(v)

- Contributions made in prior plan years are included for purposes of determining top heavy ratio, (Ch1B/Def-TopHeavyPlan/PtA.2.a.7))

- Current-year catch-up contributions disregarded when applying top heavy rules, (Ch1B/Def-TopHeavyPlan/PtA.2.a.7))

- Disregarded in determining highest key employee allocation rate for minimum contribution purposes, (Ch3B/SecIV/PtA.2.c.)

* Collectively-bargained plans

- Collectively-bargained plans: application of top heavy rules, (Ch1B/Def-TopHeavyPlan/PtB.7.)

- Minimum benefit requirements are not applicable to union employees, (Ch3B/SecIV/PtF)

- Multiemployer plans: application of top heavy rules, (Ch1B/Def-TopHeavyPlan/PtB.7.c.)

- Permissive aggregation with collectively-bargained plans, (Ch1B/Def-TopHeavyPlan/PtB.7.)

* Compensation

- Definition used to calculate top heavy minimums, (Ch1A/Def-Compensation/PtD)

* Determination date

- Determination date for aggregated plans, (Ch1B/Def-TopHeavyPlan/PtB.1.g.)

- Determination date for determining top heavy status, (Ch1B/Def-TechnicalAdviceMemorandum/PtA.1.)

- Determination date for identifying key employees, (Ch1A/Def-KeyEmployee/PtC.1.a.)

* Frozen plans

- Defined contribution plan not required to provide any top heavy minimum because key employee allocations rates are 0%, (Ch1A/Def-Compensation/PtD)

- Top heavy minimum accrual not required with respect to years of service earned when defined benefit plan is frozen, (Ch3B/SecIV/PtB.2.a.)Ch3B/SecIV/PtE.2.)

* Key employee

- 1% owner test, (Ch1A/Def-KeyEmployee/PtA.1.b.)

- 5% owner test, (Ch1A/Def-KeyEmployee/PtA.1.a.)

- Comparison to highly compensated employee definition, (Ch1A/Def-KeyEmployee/PtI)

- Compensation used to determine key employee status, (Ch1A/Def-KeyEmployee/PtB)

◆ Short plan year, (Ch3A/SecII/PtH.1.f.)

- Definition of key employee, (Ch1A/Def-KeyEmployee)

- Determination date for determining key employees, (Ch1A/Def-KeyEmployee/PtC.1.a.)

- Employee might satisfy more than one test, (Ch1A/Def-KeyEmployee/PtE)

- Indexed dollar amounts for top ten owner test and officer test: table, (Ch17/SecII/PtF)

- Leased employees taken into account to identify key employees, (Ch1A/Def-KeyEmployee/PtH)

- Officer test, (Ch1A/Def-KeyEmployee/PtA.2.)

◆ Indexed dollar amounts for officer test: table, (Ch17/SecII/PtF)

- Ownership defined, (Ch1A/Def-KeyEmployee/PtD)

◆ Attribution rules that are applicable, see ATTRIBUTION RULES (Section 318 attribution)

- Predecessor employers, (Ch1A/Def-KeyEmployee/PtG)

◆ Acquiring assets of another company, (Ch1A/Def-KeyEmployee/PtG)

◆ Change in business form, (Ch1A/Def-KeyEmployee/PtG.3.)

- Related employers, (Ch1A/Def-Compensation/PtB.7.)

◆ Acquisition or disposition that changes related group, (Ch1A/Def-KeyEmployee/PtG.3.)

◆ Adding a new related group member, (Ch1A/Def-KeyEmployee/PtF.3.b.)

◆ Disposing of related group member, (Ch1A/Def-KeyEmployee/PtF.3.c.)

◆ Ownership not aggregated, (Ch1A/Def-KeyEmployee/PtF.1.)

- Short plan year: how it impacts the key employee determination, (Ch3A/SecII/PtH.1.f.)

- Testing period for making key employee determination, (Ch1A/Def-KeyEmployee/PtC)

◆ Five-year testing period for pre-2002 plan years, (Ch1A/Def-KeyEmployee/PtC.2.)

◆ One-year testing period for post-2001 plan years, (Ch1A/Def-KeyEmployee/PtF.1.)

◆ Short plan years, (Ch3A/SecII/PtH.1.f.)

* Leased employees: application of top heavy rules to, (Ch1B/Def-TopHeavyPlan/PtB.6.)

* Minimum accrual requirements for top heavy plans, (Ch3B/SecIV)

- Breaks in service may affect right to accrue minimum benefit, (Ch3B/SecIV/PtA.3.e.)

- Cash balance plans, (Ch3A/SecIII/PtA.1.d.)

- Correcting failure to provide minimum benefit through EPCRS programs, (Ch15/SecVI/PtC.1.)

- Coverage testing: effect of minimum accruals, see COVERAGE TESTING

- Defined benefit plans, (Ch3B/SecIV/PtF)

◆ Accrual requirements for the top heavy minimum benefit, (Ch3B/SecIV/PtE.2.)

◆ Cash balance plans, (Ch3A/SecIII/PtA.1.d.)

◆ Fully insured plans, (Ch3B/SecIV/PtB.6.)

◆ Minimum benefit formula, (Ch3B/SecIV/PtF)

. . . Benefits paid in another form, (Ch3B/SecIV/PtB.5.)

. . . Disregard years for which no key employee benefits, (Ch3B/SecIV/PtB.2.a.)

. . . Years included in minimum benefit formula, (Ch3B/SecIV/PtE.2.)

◆ Who is entitled to accrue minimum benefit, (Ch3B/SecIV/PtB.5.)

- Defined contribution plans, (Ch3B/SecIV/PtF)

◆ 401(k) plan: determining who is eligible for top heavy minimum, (Ch3B/SecIV/PtA.3.e.)

◆ Allocation requirements for the top heavy minimum contribution, (Ch3B/SecIV/PtB.5.)

. . . Catch-up contributions under IRC §414(v) are disregarded, (Ch3B/SecIV/PtA.2.c.)

◆ Compensation for entire plan year must be taken into account, (Ch3B/SecIV/PtA.1.b.)

◆ Earnings cannot satisfy minimum, (Ch3B/SecIV/PtA.4.b.1))

◆ Elective deferrals cannot satisfy minimum, (Ch3B/SecIV/PtA.4.c.)

◆ Elective deferrals of key employees count to determine minimum allocation rate, (Ch3B/SecIV/PtE.2.)

. . . Catch-up contributions under IRC §414(v) are disregarded, (Ch3B/SecIV/PtA.2.c.)

◆ Employer contributions and forfeitures must satisfy minimum, (Ch3B/SecIV/PtA.4.b.)

◆ Highest key employee rate may affect minimum, (Ch3B/SecIV/PtE.2.)

. . . Effect of having multiple plans, (Ch3B/SecIV/PtA.2.d.)

◆ Hours of service requirement cannot be imposed, (Ch3B/SecIV/PtA.3.e.)

◆ Last day employment may be required as condition for minimum allocation, (Ch3B/SecIV/PtA.3.e.)

◆ Matching contributions may satisfy minimum, (Ch3B/SecIV/PtA.4.d.)

. . . Still included in ACP test, (Ch3B/SecIV/PtA.4.d.)

* Predecessor employers: application of top heavy rules, (Ch1A/Def-KeyEmployee/PtG), (Ch1A/Def-KeyEmployee/PtG)

* Related employers: application of top heavy rules to, (Ch1A/Def-Compensation/PtB.7.), (Ch1A/Def-KeyEmployee/PtG)

* Required aggregation group, (Ch1B/Def-TopHeavyPlan/PtB.1.)

* Rollovers included in top heavy determination, see Top heavy plan, definition of below

* Safe harbor 401(k) plans

- Deemed to be non-top-heavy if certain conditions are met, (Ch1B/Def-TopHeavyPlan/PtC), (Ch1B/Def-TopHeavyPlan/PtC)

◆ Employer contributions to deemed non-top-heavy plan may still be used to help plan within required aggregation group satisfy top heavy minimum, (Ch3B/SecIV/PtC.1.d.)

- Safe harbor matching contributions may be used to satisfy top heavy minimum, (Ch3B/SecIV/PtA.4.f.)

- Satisfying the top heavy minimum contribution requirement, (Ch1B/Def-TopHeavyPlan/PtC), (Ch3B/SecIV/PtA.4.f.)(Ch11/SecXIV/PtH.1.)

* Section 401(k) plan participant: eligibility to receive top heavy minimum allocation, (Ch3B/SecIV/PtA.3.e.)

* SIMPLE-IRA plans exempt from top heavy rules, (Ch12/SecV/PtG.10.)

* SIMPLE-401(k) plans exempt from top heavy rules, (Ch11/SecXIII/PtH)

* Standardized 401(k) prototype plan: use of matching contributions to satisfy top heavy minimum allocation, (Ch3B/SecIV/PtA.4.d.4))

* Terminated plans

- Included in top heavy ratio calculation, (Ch1B/Def-TopHeavyPlan/PtB.1.d.)

- Minimum accruals not required after plan terminates, (Ch3B/SecIV/PtF)

* Top heavy plan defined, (Ch1B/Def-TopHeavyPlan)

- Aggregation of plans in determining top heavy ratio, (Ch1B/Def-TopHatPlan/PtB)

◆ Collectively-bargained plans, (Ch1B/Def-TopHeavyPlan/PtB.7.)

◆ Determination date for aggregated plans, (Ch1B/Def-TopHeavyPlan/PtB.1.g.)

◆ Multiemployer plans, (Ch1B/Def-TopHeavyPlan/PtB.7.c.)

◆ Multiple employer plans, (Ch1B/Def-TopHeavyPlan/PtB.7.)

◆ Permissive aggregation, (Ch1A/Def-KeyEmployee/PtG)

◆ Predecessor employers, (Ch1A/Def-KeyEmployee/PtG)

◆ Required aggregation group, (Ch1B/Def-TopHeavyPlan/PtB.1.)

◆ Safe harbor 401(k) plans, (Ch1B/Def-TopHeavyPlan/PtC)

◆ SEPs included, (Ch1B/Def-TopHeavyPlan/PtB.1.e.)

- Alternate payees under QDROs: treatment in top heavy ratio, (Ch1B/Def-TopHeavyPlan/PtA.5.c.)

- Beneficiaries: treatment in top heavy ratio, (Ch1B/Def-TopHeavyPlan/PtA.5.)

- Catch-up contributions under IRC §414(v): treatment for top heavy testing purposes, (Ch1B/Def-TopHeavyPlan/PtA.2.d.), (Ch1B/Def-TopHeavyPlan/PtA.2.a.7))

- Disaggregated plan for coverage testing purposes is still a single plan for top heavy testing purposes, (Ch1B/Def-TopHeavyPlan/PtB.1.b.)

◆ Special rule for union portion of plan, (Ch1B/Def-TopHeavyPlan/PtB.7.b.)

- Distributions included in calculation, (Ch1B/Def-TopHeavyPlan/PtA2.b.)

◆ Corrective distributions from 401(k) plan, (Ch1B/Def-TopHeavyPlan/PtA.2.b.3))

◆ One-year lookback for adding back distributions, except for in-service distributions, (Ch1B/Def-TopHeavyPlan/PtA2.b.)

◆ Five-year lookback period for in-service distributions, (Ch1B/Def-TopHeavyPlan/PtA.2.b.2))

- Employee contributions included in top heavy ratio, (Ch1B/Def-TopHeavyPlan/PtA.2.d.)

- Former employees: inclusion in calculating top heavy ratio, (Ch1B/Def-TechnicalAdviceMemorandum/PtA.3.)

- Non-key employees who are former key employees are excluded from top heavy ratio, (Ch1B/Def-TechnicalAdviceMemorandum/PtA.4.)

- QDRO payees: treatment in top heavy ratio, (Ch1B/Def-TopHeavyPlan/PtA.5.c.)

- Rollovers and transfers: treatment in calculating top heavy ratio, (Ch1B/Def-TopHeavyPlan/PtA.2.c.)

◆ Rollovers of SEP-IRAs and SIMPLE-IRAs, (Ch1B/Def-TopHeavyPlan/PtA.2.c.1)d))

◆ Related rollovers, (Ch1B/Def-TopHeavyPlan/PtA.2.c.1))

◆ Unrelated rollovers, (Ch1B/Def-TopHeavyPlan/PtA.2.c.2))

- Safe harbor 401(k) plans deemed not to be top heavy if certain conditions met, (Ch1B/Def-TopHeavyPlan/PtC)(Ch1B/Def-TopHeavyPlan/PtC)

- Section 401(k) deferrals included in top heavy ratio, (Ch1B/Def-TopHeavyPlan/PtA.2.d.)

- Short plan year, (Ch3B/SecII/PtD)

- Top heavy ratio determination, (Ch1B/Def-TopHatPlan/PtA)

- Valuing accrued benefits, (Ch1B/Def-TechnicalAdviceMemorandum/PtA.2.)

◆ Accrual method used to value pension plan account balances, (Ch1B/Def-TopHeavyPlan/PtA.2.a.1))

◆ Adjustments to defined contribution plan balances, (Ch1B/Def-TopHeavyPlan/PtA.2.a.)

◆ Cash method used for non-pension plans, (Ch1B/Def-TopHeavyPlan/PtA.2.a.2))

* Top heavy ratio, see Top heavy plan above

* Union employees, see COLLECTIVELY-BARGAINED PLANS above


* Vesting requirements for top heavy plans, see VESTING RULES




* Beneficiary of plan benefits: trust named as beneficiary, see MINIMUM DISTRIBUTION RULES

* Custodial account may satisfy trust requirement, (Ch1B/Def-Trust/PtA.2.)

* Definition of trust, (Ch1B/Def-Trust)

* Disqualified trust

- Taxation of distributions, (Ch12/SecV/PtI.2.)

- Adverse tax consequences can be avoided by using IRS' resolution programs, (Ch7/SecXVII/PtC.3.)

- Grantor trust rules are not applicable, (Ch7/SecXVII/PtC.2.)

- Schedule P no longer needed to start statute of limitations, (Ch7/SecXVII/PtC.1.)

* Domestic trust definition, (Ch1B/Def-Trust/PtC)

- Requirements under IRC §7701(a)(30)(E), (Ch1B/Def-Trust/PtC)

◆ Transition rule for trusts in existence on August 20, 1996, (Ch1B/Def-Trust/PtC.1.)

- Special rule for Puerto Rican trusts, (Ch1B/Def-Trust/PtC.3.)

* Exemptions from trust requirement, (Ch13B/SecII/PtB.3.)

- Cafeteria plans, (Ch13B/SecII/PtB.3.d.1))

- Fully-insured plan, see Nontrusteed plan below

- IRAs, (Ch13B/SecII/PtB.3.a.)

- Keogh plans, (Ch13B/SecII/PtB.3.b.)

- Section 403(b) plans, (Ch6/SecVII/PtB.3.)

- SEPs, (Ch13B/SecII/PtB.3.b.)

- SIMPLE-IRA plans, (Ch13B/SecII/PtB.3.b.)

- Top hat plans, (Ch13B/SecII/PtB.3.e.)

- Welfare benefit plans, (Ch13B/SecII/PtB.1.b.1)j))

* Funding policy, see FIDUCIARY DUTY

* Grantor trust rules do not apply to disqualified trust, (Ch7/SecXVII/PtC.2.)

* Group trust (Rev. Rul. 81-100; 81-100 group trusts), (Ch13A/SecII/PtC.1.)

* IRAs: exemption from trust requirement, (Ch13B/SecII/PtB.3.b.)

* Nontrusteed plan (fully-insured plan) exempt from trust requirement, (Ch13B/SecII/PtB.3.a.)

* Plan assets must be held in trust, (Ch13B/SecII/PtB)

- Exemptions from requirement, see Exemptions from trust requirement above

- Securities may be held in nominee or street name, (Ch13B/SecII/PtB.2.f.)

* Puerto Rican trusts may elect to be treated as domestic trusts, (Ch1B/Def-Trust/PtC.3.)


* Reimbursement by employer of plan expenses paid from trust assets, see DEDUCTION LIMITS

* Schedule P no longer needed to start statute of limitations, (Ch7/SecXVII/PtC.1.)

* Securities may be held in nominee or street name, (Ch13B/SecII/PtB.2.e.)

* SEPs: exemption from trust requirement for, (Ch13B/SecII/PtB.3.b.)

* SIMPLE-IRA plans: exemption from trust requirement, (Ch13B/SecII/PtB.3.b.)

* Statements of investment policy, see FIDUCIARY DUTY

* Statute of limitations period if trust is disqualified, (Ch7/SecXVII/PtC.1.)

* Tax-exempt status of trust, (Ch7/SecXVII)

* Top hat plans: exemption from trust requirement, (Ch13B/SecII/PtB.1.b.1)j))

* Trustee

- Can a corporate plan sponsor serve as trustee? (Ch13B/SecII/PtA.4.a.2))

- Definition of trustee, (Ch13B/SecII/PtA.4.a.), (Ch1B/Def-Trustee)

- Directed trustee: liability issues, see FIDUCIARY LIABILITY

- Fiduciary by virtue of position, (Ch13B/SecII/PtA.4.a.)

- Fiduciary responsibilities of trustee, see FIDUCIARY DUTY

- Relief from liability for trustee when investment manager appointed, see FIDUCIARY LIABILITY

- Resignation may not be sufficient to avoid co-fiduciary liability, see FIDUCIARY LIABILITY

* Unrelated business taxable income, see UBTI



* Comparison of qualified plans and nonqualified plans, 15.259

* Table summarizing plans available to different types of employers, 15.257