Federal (United States) · Session law
Subtitle D
37 sections
1 group
33 sections filed directly here
- Pub. L. 104-188, tit. I, subtit. D, ch. 1, sec. 1401REPEAL OF 5-YEAR INCOME AVERAGING FOR LUMP-SUM DISTRIBUTIONS.Enacted
- Pub. L. 104-188, tit. I, subtit. D, ch. 1, sec. 1402REPEAL OF $5,000 EXCLUSION OF EMPLOYEES’ DEATH BENEFITS.Enacted
- Pub. L. 104-188, tit. I, subtit. D, ch. 1, sec. 1403SIMPLIFIED METHOD FOR TAXING ANNUITY DISTRIBUTIONS UNDER CERTAIN EMPLOYER PLANS.Enacted
- Pub. L. 104-188, tit. I, subtit. D, ch. 1, sec. 1404REQUIRED DISTRIBUTIONS.Enacted
- Pub. L. 104-188, tit. I, subtit. D, ch. 3, sec. 1431DEFINITION OF HIGHLY COMPENSATED EMPLOYEES; REPEAL OF FAMILY AGGREGATION.Enacted
- Pub. L. 104-188, tit. I, subtit. D, ch. 3, sec. 1432MODIFICATION OF ADDITIONAL PARTICIPATION REQUIREMENTS.Enacted
- Pub. L. 104-188, tit. I, subtit. D, ch. 3, sec. 1433NONDISCRIMINATION RULES FOR QUALIFIED CASH OR DEFERRED ARRANGEMENTS AND MATCHING CONTRIBUTIONS.Enacted
- Pub. L. 104-188, tit. I, subtit. D, ch. 3, sec. 1434DEFINITION OF COMPENSATION FOR SECTION 415 PURPOSES.Enacted
- Pub. L. 104-188, tit. I, subtit. D, ch. 4, sec. 1441PLANS COVERING SELF-EMPLOYED INDIVIDUALS.Enacted
- Pub. L. 104-188, tit. I, subtit. D, ch. 4, sec. 1442ELIMINATION OF SPECIAL VESTING RULE FOR MULTIEMPLOYER PLANS.Enacted
- Pub. L. 104-188, tit. I, subtit. D, ch. 4, sec. 1443DISTRIBUTIONS UNDER RURAL COOPERATIVE PLANS.Enacted
- Pub. L. 104-188, tit. I, subtit. D, ch. 4, sec. 1444TREATMENT OF GOVERNMENTAL PLANS UNDER SECTION 415.Enacted
- Pub. L. 104-188, tit. I, subtit. D, ch. 4, sec. 1445UNIFORM RETIREMENT AGE.Enacted
- Pub. L. 104-188, tit. I, subtit. D, ch. 4, sec. 1446CONTRIBUTIONS ON BEHALF OF DISABLED EMPLOYEES.Enacted
- Pub. L. 104-188, tit. I, subtit. D, ch. 4, sec. 1447TREATMENT OF DEFERRED COMPENSATION PLANS OF STATE AND LOCAL GOVERNMENTS AND TAX-EXEMPT ORGANIZATIONS.Enacted
- Pub. L. 104-188, tit. I, subtit. D, ch. 4, sec. 1448TRUST REQUIREMENT FOR DEFERRED COMPENSATION PLANS OF STATE AND LOCAL GOVERNMENTS.Enacted
- Pub. L. 104-188, tit. I, subtit. D, ch. 4, sec. 1449TRANSITION RULE FOR COMPUTING MAXIMUM BENEFITS UNDER SECTION 415 LIMITATIONS.Enacted
- Pub. L. 104-188, tit. I, subtit. D, ch. 4, sec. 1450MODIFICATIONS OF SECTION 403(b).Enacted
- Pub. L. 104-188, tit. I, subtit. D, ch. 4, sec. 1451SPECIAL ROLES RELATING TO JOINT AND SURVIVOR ANNUITY EXPLANATIONS.Enacted
- Pub. L. 104-188, tit. I, subtit. D, ch. 4, sec. 1452REPEAL OF LIMITATION IN CASE OF DEFINED BENEFIT PLAN AND DEFINED CONTRIBUTION PLAN FOR SAME EMPLOYEE; EXCESS DISTRIBUTIONS.Enacted
- Pub. L. 104-188, tit. I, subtit. D, ch. 4, sec. 1453TAX ON PROHIBITED TRANSACTIONS.Enacted
- Pub. L. 104-188, tit. I, subtit. D, ch. 4, sec. 1454TREATMENT OF LEASED EMPLOYEES.Enacted
- Pub. L. 104-188, tit. I, subtit. D, ch. 4, sec. 1455UNIFORM PENALTY PROVISIONS TO APPLY TO CERTAIN PENSION REPORTING REQUIREMENTS.Enacted
- Pub. L. 104-188, tit. I, subtit. D, ch. 4, sec. 1456RETIREMENT BENEFITS OF MINISTERS NOT SUBJECT TO TAX ON NET EARNINGS FROM SELF-EMPLOYMENT.Enacted
- Pub. L. 104-188, tit. I, subtit. D, ch. 4, sec. 1457SAMPLE LANGUAGE FOR SPOUSAL CONSENT AND QUALIFIED DOMESTIC RELATIONS FORMS.Enacted
- Pub. L. 104-188, tit. I, subtit. D, ch. 4, sec. 1458TREATMENT OF LENGTH OF SERVICE AWARDS TO VOLUNTEERS PERFORMING FIRE FIGHTING OR PREVENTION SERVICES, EMERGENCY MEDICAL SERVICES, OR AMBULANCE SERVICES.Enacted
- Pub. L. 104-188, tit. I, subtit. D, ch. 4, sec. 1459ALTERNATIVE NONDISCRIMINATION RULES FOR CERTAIN PLANS THAT PROVIDE FOR EARLY PARTICIPATION.Enacted
- Pub. L. 104-188, tit. I, subtit. D, ch. 4, sec. 1460CLARIFICATION OF APPLICATION OF ERISA TO INSURANCE COMPANY GENERAL ACCOUNTS.Enacted
- Pub. L. 104-188, tit. I, subtit. D, ch. 4, sec. 1461SPECIAL RULES FOR CHAPLAINS AND SELF-EMPLOYED MINISTERS.Enacted
- Pub. L. 104-188, tit. I, subtit. D, ch. 4, sec. 1462DEFINITION OF HIGHLY COMPENSATED EMPLOYEE FOR PRE-ERISA RULES FOR CHURCH PLANS.Enacted
- Pub. L. 104-188, tit. I, subtit. D, ch. 4, sec. 1463RULE RELATING TO INVESTMENT IN CONTRACT NOT TO APPLY TO FOREIGN MISSIONARIES.Enacted
- Pub. L. 104-188, tit. I, subtit. D, ch. 4, sec. 1464WAIVER OF EXCISE TAX ON FAILURE TO PAY LIQUIDITY SHORTFALL.Enacted
- Pub. L. 104-188, tit. I, subtit. D, ch. 4, sec. 1465DATE FOR ADOPTION OF PLAN AMENDMENTS.Enacted