eligible retirement plan
Defined in 4 places of the United States Code.
The term "eligible retirement plan" shall have the meaning given such term by section 402(c)(8)(B).
Same definition in 2 sections
- 2005–present26 U.S.C. § 1400QInternal Revenue Code · Special rules for use of retirement funds · for purposes of this title
- 2022–present26 U.S.C. § 72Internal Revenue Code · Annuities; certain proceeds of endowment and life insurance contracts · under this chapter
Eligible retirement plan.—For purposes of this paragraph, the term "eligible retirement plan" has the meaning given such term by section 402(c)(8)(B), except that a qualified trust shall be considered an eligible retirement plan only if it is a defined contribution plan, the terms of which permit the acceptance of rollover distributions.
Source
- 1994–202526 U.S.C. § 401Internal Revenue Code · Qualified pension, profit-sharing, and stock bonus plans · under this section
For purposes of paragraph (1), the term “eligible retirement plan” means a governmental plan (within the meaning of section 414(d)) which is described in clause (iii), (iv), (v), or (vi) of subsection (c)(8)(B).
Source
- 2006–present26 U.S.C. § 402Internal Revenue Code · Taxability of beneficiary of employees trust · for purposes of this chapter
For purposes of this paragraph, the term “eligible retirement plan” has the meaning given such term by section 402(c)(8)(B), except that a qualified trust shall be considered an eligible retirement plan only if it is a defined contribution plan, the terms of which permit the acceptance of rollover distributions.
Source
- 2013–present26 U.S.C. § 401Internal Revenue Code · Qualified pension, profit-sharing, and stock bonus plans · under this section
The term “eligible retirement plan” has the meaning given such term by subsection (c)(8)(B).
Source
- 1994–present26 U.S.C. § 402Internal Revenue Code · Taxability of beneficiary of employees trust · in this section
The term “eligible retirement plan” means—
(i) an individual retirement account described in section 408(a),
(ii) an individual retirement annuity described in section 408(b) (other than an endowment contract),
(iii) a qualified trust, and
(iv) an annuity plan described in section 403(a).
Source
- 1994–200126 U.S.C. § 402Internal Revenue Code · Taxability of beneficiary of employees trust · for purposes of this title
The term “eligible retirement plan” means—
(i) an individual retirement account described in section 408(a),
(ii) an individual retirement annuity described in section 408(b) (other than an endowment contract),
(iii) a qualified trust,
(iv) an annuity plan described in section 403(a),
(v) an eligible deferred compensation plan described in section 457(b) which is maintained by an eligible employer described in section 457(e)(1)(A), and
(vi) an annuity contract described in section 403(b).
Source
- 2001–present26 U.S.C. § 402Internal Revenue Code · Taxability of beneficiary of employees trust · for purposes of this title
The term "eligible retirement plan" means—
(i) an individual retirement account described in section 408(a),
(ii) an individual retirement annuity described in section 408(b) (other than an endowment contract),
(iii) a qualified trust,
(iv) an annuity plan described in section 403(a),
(v) an eligible deferred compensation plan described in section 457(b) which is maintained by an eligible employer described in section 457(e)(1)(A), and
(vi) an annuity contract described in section 403(b).
If any portion of an eligible rollover distribution is attributable to payments or distributions from a designated Roth account (as defined in section 402A), an eligible retirement plan with respect to such portion shall include only another designated Roth account and a Roth IRA.
Source
- 2005–202426 U.S.C. § 402Internal Revenue Code · Taxability of beneficiary of employees trust · for purposes of this title