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USA-2001-R-59646
Breadcrumb
Title_of_text
Non-Discrimination Requirements for Certain Defined Contribution Retirement Plans. Final Regulations (26 CFR Part 1).
Main Region
First Region
Country(ies)
United States of America
Subjects (Classification)
Old-age, invalidity and survivors benefit
Adopted on (Date of text)
2001-06-29
Scope of text
National
Type of legislation (Type of text)
Regulation, Decree, Ordinance
Second Region
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.
Entry dates region
Date of entry into force
2001-06-29
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Serial region
Serial title
Federal Register
Date
2001-06-29
Volume
Vol. 66
Number
No. 126
Page range
pp. 34535-34545