person in pay status
Defined in 4 places across 2 titles — 3 distinct definitions of the United States Code.
the term "person in pay status" means—
(I) a participant or beneficiary on the last day of the base plan year who, at any time during such year, was paid an early, late, normal, or disability retirement benefit (or a death benefit related to a retirement benefit), and
(II) to the extent provided in regulations prescribed by the Secretary of the Treasury, any other person who is entitled to such a benefit under the plan.
Same definition in 2 sections
- 2014–present26 U.S.C. § 418EInternal Revenue Code · Insolvent plans · under this section
- 2014–present29 U.S.C. § 1426Labor · Insolvent plans · under this section
For purposes of this part, the term “person in pay status” means—
(A) a participant or beneficiary on the last day of the base plan year who, at any time during such year, was paid an early, late, normal, or disability retirement benefit (or a death benefit related to a retirement benefit), and
(B) to the extent provided in regulations prescribed by the Secretary of the Treasury, any other person who is entitled to such a benefit under the plan.
Source
- 1994–present29 U.S.C. § 1421Labor · Reorganization status · for purposes of this part
The term “person in pay status” means—
(A) a participant or beneficiary on the last day of the base plan year who, at any time during such year, was paid an early, late, normal, or disability retirement benefit (or a death benefit related to a retirement benefit), and
(B) to the extent provided in regulations prescribed by the Secretary, any other person who is entitled to such a benefit under the plan.
Source
- 1994–present26 U.S.C. § 418Internal Revenue Code · Reorganization status · for purposes of this subpart