qualified employer plan
Defined in 7 places of the United States Code.
For purposes of this subsection, the term "qualified employer plan" has the meaning given such term by section 72(p)(4).
Source
- 2017–present26 U.S.C. § 402Internal Revenue Code · Taxability of beneficiary of employees trust · in this section
For purposes of this subsection, the term “qualified employer plan” means a plan, contract, pension, or account described in section 219(g)(5).
Source
- 2001–present26 U.S.C. § 132Internal Revenue Code · Certain fringe benefits · for purposes of this section
The term “qualified employer plan” has the meaning given such term by section 72(p)(4)(A)(i); except that such term shall also include an eligible deferred compensation plan (as defined in section 457(b)) of an eligible employer described in section 457(e)(1)(A).
Source
- 2002–present26 U.S.C. § 408Internal Revenue Code · Individual retirement accounts · for purposes of this title
The term “qualified employer plan” has the meaning given such term by section 72(p)(4); except such term shall not include a government plan which is not a qualified plan unless the plan is an eligible deferred compensation plan (as defined in section 457(b)).
Source
- 2001–200226 U.S.C. § 408Internal Revenue Code · Individual retirement accounts · for purposes of this title
The term “qualified employer plan” has the meaning given to such term by subsection (p)(3)(A)(i).
Source
- 1994–present26 U.S.C. § 72Internal Revenue Code · Annuities; certain proceeds of endowment and life insurance contracts · for purposes of this section
The term “qualified employer plan”—
(I) shall include any plan which was (or was determined to be) a qualified employer plan or a government plan, but
(II) shall not include a plan described in subsection (e)(7).
Source
- 1994–199626 U.S.C. § 72Internal Revenue Code · Annuities; certain proceeds of endowment and life insurance contracts · for purposes of this section
The term “qualified employer plan” means—
(A) any plan, contract, pension, account, or trust described in subparagraph (A) or (B) of section 219(g)(5) (without regard to subparagraph (A)(iii)),
(B) any eligible deferred compensation plan (within the meaning of section 457(b)), and
(C) any plan described in section 415(m).
Source
- 2005–present26 U.S.C. § 409AInternal Revenue Code · Inclusion in gross income of deferred compensation under nonqualified deferred compensation plans · for purposes of this section
The term “qualified employer plan” means—
(A) any plan described in section 401(a) which includes a trust exempt from tax under section 501(a),
(B) an annuity plan described in section 403(a), or
(C) an annuity contract described in section 403(b).
Such term includes any plan or contract which, at any time, has been determined by the Secretary to be such a plan or contract.
For purposes of this section—
Source
- 1994–present26 U.S.C. § 4980AInternal Revenue Code · Repealed. Pub. L. 10534, title X, 1073(a), Aug. 5, 1997, 111 Stat. 948] · for purposes of this section
The term “qualified employer plan” means—
(I) a plan described in section 401(a) which includes a trust exempt from tax under section 501(a),
(II) an annuity plan described in section 403(a), and
(III) a plan under which amounts are contributed by an individual's employer for an annuity contract described in section 403(b).
Source
- 1994–present26 U.S.C. § 72Internal Revenue Code · Annuities; certain proceeds of endowment and life insurance contracts · for purposes of this section
The term “qualified employer plan” means—
(i) any plan meeting the requirements of section 401(a) which includes a trust exempt from tax under section 501(a),
(ii) an annuity plan described in section 403(a), and
(iii) any simplified employee pension (within the meaning of section 408(k)).
Source
- 1994–199626 U.S.C. § 4972Internal Revenue Code · Tax on nondeductible contributions to qualified employer plans · for purposes of this section
The term “qualified employer plan” means—
(i) any plan meeting the requirements of section 401(a) which includes a trust exempt from tax under section 501(a),
(ii) an annuity plan described in section 403(a),
(iii) any simplified employee pension (within the meaning of section 408(k)), and
(iv) any simple retirement account (within the meaning of section 408(p)).
Source
- 1996–present26 U.S.C. § 4972Internal Revenue Code · Tax on nondeductible contributions to qualified employer plans · for purposes of this section
The term “qualified employer plan” shall include any plan which was (or was determined to be) a qualified employer plan or a government plan.
Source
- 1996–present26 U.S.C. § 72Internal Revenue Code · Annuities; certain proceeds of endowment and life insurance contracts · for purposes of this section