Internal Revenue Code Section 401 A

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.
Internal revenue code section 401 a. Complying with the requirements of 401 a and related sections is what makes a plan qualified. The distribution rules of section 401 a 9 apply to all account balances and benefits in existence on or after january 1 1985. But does not include any contract or certificate issued after december 31 1962 which is transferable if any person other than the.
Qualified pension profit sharing and stock bonus plans on westlaw. The united states or its agency or instrumentality. 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.
A state or political subdivision or its agency or instrumentality. For purposes of this section and sections 402 403 and 404 the term annuity includes a face amount certificate as defined in section 2 a 15 of the investment company act of 1940 15 u s c sec. For more detailed codes research information including annotations and citations please visit westlaw.
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. Code section 401 a code section 401 a is the key internal revenue code section that provides in conjunction with code section 501 the trusts of qualified employee benefit plans with their tax exempt status.