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Etats-Unis d'Amérique (1,638) > Prestations de vieillesse, d'invalidité et de survivants (171)

Nom: Non-Discrimination Requirements for Certain Defined Contribution Retirement Plans. Final Regulations (26 CFR Part 1).
Pays: Etats-Unis d'Amérique
Sujet(s): Prestations de vieillesse, d'invalidité et de survivants
Type de loi: Règlement, Décret, Arrêté, Ordonnance
Adopté le: 2001-06-29
Entry into force:
Publié le: Federal Register, 2001-06-29, Vol. 66, No. 126, pp. 34535-34545
ISN: USA-2001-R-59646
Lien: https://www.ilo.org/dyn/natlex/natlex4.detail?p_isn=59646&p_lang=fr
Bibliographie: Federal Register, 2001-06-29, Vol. 66, No. 126, pp. 34535-34545
Résumé/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.

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