applicable period
Defined in 13 places across 3 titles of the United States Code.
For purposes of clause (i), the term “applicable period” means, with respect to a participant, whichever of the following periods ends last:
(I) The period beginning with the first day of the plan year in which the participant attains age 32 and ending with the close of the plan year preceding the plan year in which the participant attains age 35.
(II) A reasonable period after the individual becomes a participant.
(III) A reasonable period ending after paragraph (5) ceases to apply to the participant.
(IV) A reasonable period ending after section 401(a)(11) applies to the participant.
Source
- 2013–present26 U.S.C. § 417Internal Revenue Code · Definitions and special rules for purposes of minimum survivor annuity requirements · in this section
For purposes of clause (i), the term "applicable period" means, with respect to a participant, whichever of the following periods ends last:
(I) The period beginning with the first day of the plan year in which the participant attains age 32 and ending with the close of the plan year preceding the plan year in which the participant attains age 35.
(II) A reasonable period after the individual becomes a participant.
(III) A reasonable period ending after paragraph (5) ceases to apply to the participant.
(IV) A reasonable period ending after section 401(a)(11) applies to the participant.
In the case of a participant who separates from service before attaining age 35, the applicable period shall be a reasonable period after separation.
Source
- 1994–201526 U.S.C. § 417Internal Revenue Code · Definitions and special rules for purposes of minimum survivor annuity requirements · in this section
For purposes of clause (i), the term “applicable period” means, with respect to a participant, whichever of the following periods ends last:
(I) The period beginning with the first day of the plan year in which the participant attains age 32 and ending with the close of the plan year preceding the plan year in which the participant attains age 35.
(II) A reasonable period after the individual becomes a participant.
(III) A reasonable period ending after paragraph (5) ceases to apply to the participant.
(IV) A reasonable period ending after this section applies to the participant.
Source
- 2013–present29 U.S.C. § 1055Labor · Requirement of joint and survivor annuity and preretirement survivor annuity · in this section
For purposes of clause (i), the term "applicable period" means, with respect to a participant, whichever of the following periods ends last:
(I) The period beginning with the first day of the plan year in which the participant attains age 32 and ending with the close of the plan year preceding the plan year in which the participant attains age 35.
(II) A reasonable period after the individual becomes a participant.
(III) A reasonable period ending after paragraph (5) ceases to apply to the participant.
(IV) A reasonable period ending after this section applies to the participant.
In the case of a participant who separates from service before attaining age 35, the applicable period shall be a reasonable period after separation.
Source
- 1994–201929 U.S.C. § 1055Labor · Requirement of joint and survivor annuity and preretirement survivor annuity · in this section
For purposes of clause (i), the term “applicable period” means, with respect to a provider or supplier of ground ambulance services, a year specified by the Secretary not more than 2 years after the end of the period with respect to which the Secretary has made a determination under clause (i)(II) that the provider or supplier of ground ambulance services failed to sufficiently submit information under the data collection system.
Source
- 2018–present42 U.S.C. § 1395MThe Public Health and Welfare · Special payment rules for particular items and services · under this part
For purposes of this paragraph, the term “applicable period” means the period beginning on March 13, 2020, and ending on December 31, 2020.
Source
- 2020–202142 U.S.C. § 1103The Public Health and Welfare · Amounts transferred to State accounts · in this section
For purposes of this paragraph, the term “applicable period” means the period beginning on March 13, 2020, and ending on March 14, 2021.
Source
- 202142 U.S.C. § 1103The Public Health and Welfare · Amounts transferred to State accounts · in this section
For purposes of this paragraph, the term “applicable period” means the period beginning on March 13, 2020, and ending on September 6, 2021.
Source
- 2021–present42 U.S.C. § 1103The Public Health and Welfare · Amounts transferred to State accounts · in this section
For purposes of this subparagraph, the term "applicable period" means, in the case of a principal residence in a qualified disaster area with respect to any qualified disaster, the period beginning on the first day of the incident period of such qualified disaster and ending on the date which is 180 days after the applicable date with respect to such disaster.
Source
- 2022–present26 U.S.C. § 72Internal Revenue Code · Annuities; certain proceeds of endowment and life insurance contracts · under this chapter
For purposes of this subsection, the term “applicable period” means—
(A) with respect to any qualified Katrina distribution, the period beginning on August 25, 2005, and ending on February 28, 2006,
(B) with respect to any qualified Rita distribution, the period beginning on September 23, 2005, and ending on February 28, 2006, and
(C) with respect to any qualified Wilma distribution, the period beginning on October 23, 2005, and ending on February 28, 2006.
Source
- 2005–present26 U.S.C. § 1400QInternal Revenue Code · Special rules for use of retirement funds · for purposes of this title
In this subsection, the term “applicable period” means, with respect to a fiscal year, a period specified by the Secretary.
Source
- 2010–present42 U.S.C. § 1395WWThe Public Health and Welfare · Payments to hospitals for inpatient hospital services · under this subchapter
the term "applicable period" has the meaning given such term under section 72(t)(8)(F).
Source
- 2022–present26 U.S.C. § 402Internal Revenue Code · Taxability of beneficiary of employees trust · for purposes of this title
the term "applicable period" has the meaning given such term under subsection (t)(8).
Source
- 2022–present26 U.S.C. § 72Internal Revenue Code · Annuities; certain proceeds of endowment and life insurance contracts · for purposes of this section
The term “applicable period” means—
(i) a fiscal year, in the case of fiscal year 1998, fiscal year 1999, and fiscal year 2000; or
(ii) a calendar year with respect to a year beginning with 2000;
Source
- 2013–present42 U.S.C. § 1395WThe Public Health and Welfare · Payment for physicians services · in this section
The term "applicable period" means—
(i) a fiscal year, in the case of fiscal year 1998, fiscal year 1999, and fiscal year 2000; or
(ii) a calendar year with respect to a year beginning with 2000;
as the case may be.
Source
- 1999–202542 U.S.C. § 1395WThe Public Health and Welfare · Payment for physicians services · in this section
The term “applicable period” means the period—
(A) beginning on the first date properties are acquired as part of the acquisition described in subsection (a)(2)(B)(i), and
(B) ending on the date which is 10 years after the last date properties are acquired as part of such acquisition.
Source
- 2005–present26 U.S.C. § 7874Internal Revenue Code · Rules relating to expatriated entities and their foreign parents · for purposes of this section
The term “applicable period” means the period that begins with April 1, 2021, and ends with September 30, 2022.
Source
- 2021–present42 U.S.C. § 603The Public Health and Welfare · Grants to States · under this part
The term “applicable period” means, with respect to a fiscal year, such period as the Secretary shall specify.
Source
- 2010–present42 U.S.C. § 1395WWThe Public Health and Welfare · Payments to hospitals for inpatient hospital services · under this section
The term “applicable period” means, with respect to any facility, the period beginning on January 1, 2003, and ending on the earlier of the date which is 1 year after the date on which the taxpayer must comply with the applicable EPA regulations with respect to such facility or December 31, 2009.
Source
- 2005–present26 U.S.C. § 45HInternal Revenue Code · Credit for production of low sulfur diesel fuel · for purposes of this section
The term “applicable period” means, with respect to any qualified veteran, the 1-year period beginning with the day such qualified veteran begins work for the organization.
Source
- 2011–present26 U.S.C. § 3111Internal Revenue Code · Rate of tax · in this section