Internal Revenue Code (IRC) section 401(a)(9) establishes a mandatory date, known as the "required beginning date" (RBD), by which payments to a plan participant must start. A minimum payment must be made to the participant by the RBD and for each following year.
Mar 27, 2024
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(a) Requirements for qualificationA trust created or organized in the United States and forming part of a stock bonus, pension, or profit-sharing plan of an ...
A trust created or organized in the United States and forming part of a stock bonus, pension, or profit-sharing plan of an employer for the exclusive ...
Internal Revenue Code Section 401(a)(9). Qualified pension, profit-sharing, and stock bonus plans. (a) Requirements for qualification. A trust created or ...
Apr 17, 2002 · 401(a)(9) will also trigger a 50% excise tax under I.R.C. 4974 with respect to the employee based on the amount of the required minimum ...
Feb 24, 2022 · Section 401(a)(9)(D) provides that (except in the case of a life annuity) the life expectancy of an employee and the employee's spouse that is ...
26 U.S.C. § 401 - U.S. Code Title 26. Internal Revenue Code § 401
codes.findlaw.com › 26-usc-sect-401
--In the case of any plan which provides contributions or benefits for employees some or all of whom are owner-employees (as defined in subsection (c)(3)), a ...
For purposes of this subparagraph, the term “qualified participant” means any employee who has completed at least 10 years of participation under the plan and ...
IRC section 401 provides rules for maintaining tax-qualified ... section 401(a)(9)(B)(iv) generally. Prior to ... Section 411(q)(1) of the Job Creation and Worker ...
[PDF] Internal Revenue Service, Treasury § 1.401(a)(9)–0 - GovInfo
www.govinfo.gov › pkg › pdf › C...
Under section 401(a)(9), all stock bonus, pension, and profit-sharing plans qualified under section 401(a) and annuity contracts described in section. 403(a) ...