Irc Section 401 A

In such judgment order decree or settlement such spouse retains the right to receive the survivor annuity under a qualified joint and survivor annuity provided pursuant to section 401 a 11 a i and under a qualified preretirement survivor annuity provided pursuant to section 401 a 11 a ii determined in accordance with subparagraph d.

Irc section 401 a. The distribution rules of section 401 a 9 apply to all account balances and benefits in existence on or after january 1 1985. A state or political subdivision or its agency or instrumentality. The united states or its agency or instrumentality.

Section 401 a 4 provides that a plan is a qualified plan only if the contributions or the benefits provided under the plan do not discriminate in favor of hces. The internal revenue service irs draws upon section 401 a of the tax code to formulate rules for the administration of 401 a plans. Under internal revenue code section 414 d a governmental plan is an irc section 401 a retirement plan established and maintained for the employees of.

A rural cooperative plan which includes a qualified cash or deferred arrangement shall not be treated as violating the requirements of section 401 a or of paragraph 2 merely by reason of a hardship distribution or a distribution to a participant after attainment of age 59 1 2. This section and 1 401 a 9 2 through 1 401 a 9 9 apply for purposes of determining required minimum distributions for calendar years beginning on or after january 1 2003.