NATLEX
Database of national labour, social security and related human rights legislation
United States of America (1,643) > Old-age, invalidity and survivors benefit (171)
| Name: | Non-Discrimination Requirements for Certain Defined Contribution Retirement Plans. Final Regulations (26 CFR Part 1). |
| Country: | United States of America |
| Subject(s): | Old-age, invalidity and survivors benefit |
| Type of legislation: | Regulation, Decree, Ordinance |
| Adopted on: | 2001-06-29 |
| Entry into force: | |
| Published on: | Federal Register, 2001-06-29, Vol. 66, No. 126, pp. 34535-34545 |
| ISN: | USA-2001-R-59646 |
| Link: | https://www.ilo.org/dyn/natlex/natlex4.detail?p_isn=59646&p_lang=en |
| Bibliography: | Federal Register, 2001-06-29, Vol. 66, No. 126, pp. 34535-34545 |
| Abstract/Citation: | Permits certain defined contribution retirement plans to demonstrate compliance with non-discrimination requirements based on plan benefits rather than contributions. Defined contribution plan can test on a benefit basis if it provides broadly available allocation rates, age-based allocations, or passes a gateway requiring allocation rates for non-highly compensated employees to be at least 5 per cent of pay or at least one-third of the highest allocation rate for highly compensated employees. |