Section 401 A Of The Internal Revenue Code
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Section 401 a of the internal revenue code. Internal revenue code 401. For more detailed codes research information including annotations and citations please visit westlaw. Qualified pension profit sharing and stock bonus plans on westlaw.
The united states or its agency or instrumentality. Qualified pension profit sharing and stock bonus plans. Complying with the requirements of 401 a and related sections is what makes a plan qualified.
Federal tax law begins with the internal revenue code irc enacted by congress in title 26 of the united states code 26 u s c. 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. 31 direct transfer of eligible rollover distributions.
In the united states a 401 a plan is a tax deferred retirement savings plan defined by subsection 401 a of the internal revenue code. Findlaw codes are provided courtesy of thomson reuters westlaw the industry leading online legal research system. 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.
The 401 a plan is established by an employer and allows for contributions by the employer or both employer and employee. Internal revenue code section 401 a 31 qualified pension profit sharing and stock bonus plans. Internal revenue code section 401 a 9 qualified pension profit sharing and stock bonus plans a requirements for qualification.