Section 411

Code 411 rights and protections under title vii of the civil rights act of 1964 the age discrimination in employment act of 1967 the rehabilitation act of 1973 and title i of the americans with disabilities act of 1990.

Section 411. Section 411 d 6 generally provides that the accrued benefit of a participant may not be decreased by an amendment to the plan. 1 1956 applicable with respect to the same taxable years with respect to which the amendment to section 3121 k 1 of title 26 internal revenue code applies see section 104 i of act aug. Amendment by section 104 h of act aug.

Section 411 d 3 provides in relevant part that a plan will not be qualified unless the plan provides that upon its partial termination the rights of all affected employees to benefits accrued to the date of such partial termination to the 2 extent funded on that date or the amounts credited to their accounts are nonforfeitable. 1 1956 set out as a note under section 410 of this title and section 201 m 2 of such act aug. 1182 a 3 is amended 1 in subparagraph b a in clause i i by amending subclause iv to read as follows.

Iv is a representative as defined in clause v of. D at least annually the heads of the divisions and bureaus after due investigation shall make a report to the director of the efficiency of each employee within the division or bureau. Definitions relating to terrorism.

The secretary of the treasury shall modify the regulations under section 411 a 11 of the internal revenue code of 1986 and under section 205 of the employee retirement income security act of 1974 to provide that the description of a participant s right if any to defer receipt of a distribution shall also describe the consequences of failing to defer such receipt. A grounds of inadmissibility section 212 a 3 of the immigration and nationality act 8 u s c. Section 411 b is intended to deal with the special situation presented by works that are being transmitted live at the same time they are being fixed in tangible form for the first time.

The protection of section 411 d 6 applies to a participant s entire accrued benefit under the plan as of the applicable amendment date without regard to whether the entire accrued benefit was accrued before a participant s severance from employment or whether any portion was the result of an increase in the accrued benefit of the participant pursuant to a plan amendment adopted after the participant s severance from employment.