US Codex
U.S.C.
Notes

§433. Minimum funding standards for CSEC plans — Inbound Citations

26 U.S.C. § 433

Cited by 26 provisions in release 119-102.

Citations to 26 U.S.C. § 433 as a whole

Citations to §433(b)(2)(C)

Citations to §433(b)(3)(C)

Citations to §433(c)(3)

Citations to §433(d)

  • 26 U.S.C. § 412(c)(4)(A)(i)
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    (i) Except as provided in subparagraph (C), the Secretary may require an employer maintaining a defined benefit plan which is a single-employer plan (within the meaning of section 4001(a)(15) of the Employee Retirement Income Security Act of 1974) to provide security to such plan as a condition for granting or modifying a waiver under paragraph (1) or for granting an extension under section 433(d).
  • 26 U.S.C. § 412(c)(4)(B)
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    (B) Except as provided in subparagraph (C), the Secretary shall, before granting or modifying a waiver under this subsection or an extension under section 433(d) with respect to a plan described in subparagraph (A)(i)—
    (i) provide the Pension Benefit Guaranty Corporation with—
    (I) notice of the completed application for any waiver, modification, or extension, and
    (II) an opportunity to comment on such application within 30 days after receipt of such notice, and
    (ii) consider—
    (I) any comments of the Corporation under clause (i)(II), and
    (II) any views of any employee organization (within the meaning of section 3(4) of the Employee Retirement Income Security Act of 1974) representing participants in the plan which are submitted in writing to the Secretary in connection with such application.
    Information provided to the Corporation under this subparagraph shall be considered tax return information and subject to the safeguarding and reporting requirements of section 6103(p).
  • 26 U.S.C. § 412(c)(4)(C)(i)(III)
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    (III) the total amounts not paid by reason of an extension in effect under section 433(d),
  • 26 U.S.C. § 412(c)(7)(A)
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    (A) No amendment of a plan which increases the liabilities of the plan by reason of any increase in benefits, any change in the accrual of benefits, or any change in the rate at which benefits become nonforfeitable under the plan shall be adopted if a waiver under this subsection or an extension of time under section 431(d) or section 433(d) is in effect with respect to the plan, or if a plan amendment described in subsection (d)(2) which reduces the accrued benefit of any participant has been made at any time in the preceding 12 months (24 months in the case of a multiemployer plan). If a plan is amended in violation of the preceding sentence, any such waiver, or extension of time, shall not apply to any plan year ending on or after the date on which such amendment is adopted.
  • 26 U.S.C. § 412(d)(2)
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    (2) For purposes of this section, any amendment applying to a plan year which—
    (A) is adopted after the close of such plan year but no later than 2½ months after the close of the plan year (or, in the case of a multiemployer plan, no later than 2 years after the close of such plan year),
    (B) does not reduce the accrued benefit of any participant determined as of the beginning of the first plan year to which the amendment applies, and
    (C) does not reduce the accrued benefit of any participant determined as of the time of adoption except to the extent required by the circumstances,
    shall, at the election of the plan administrator, be deemed to have been made on the first day of such plan year. No amendment described in this paragraph which reduces the accrued benefits of any participant shall take effect unless the plan administrator files a notice with the Secretary notifying him of such amendment and the Secretary has approved such amendment, or within 90 days after the date on which such notice was filed, failed to disapprove such amendment. No amendment described in this subsection shall be approved by the Secretary unless the Secretary determines that such amendment is necessary because of a temporary substantial business hardship (as determined under subsection (c)(2)) or a substantial business hardship (as so determined) in the case of a multiemployer plan and that a waiver under subsection (c) (or, in the case of a multiemployer plan or a CSEC plan, any extension of the amortization period under section 431(d) or section 433(d)) is unavailable or inadequate.

Citations to §433(f)

Citations to §433(f)(5)

Citations to §433(j)(1)(B)

  • 26 U.S.C. § 401(o)(1)(G)
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    (G) For purposes of subparagraph (E)—
    (i) the average benefit provided to participants under the plan will be treated as having remained the same between the 2 dates described in subparagraph (E)(ii) if the benefit formula applicable to such participants has not changed between such dates, and
    (ii) if the benefit formula applicable to 1 or more participants under the plan has changed between such 2 dates, then the average benefit under the plan shall be considered to have increased by more than 50 percent only if—
    (I) the total amount determined under section 430(b)(1)(A)(i) for all participants benefitting under the plan for the plan year in which the 5-year period described in subparagraph (E) ends, exceeds
    (II) the total amount determined under section 430(b)(1)(A)(i) for all such participants for such plan year, by using the benefit formula in effect for each such participant for the first plan year in such 5-year period,
    by more than 50 percent. In the case of a CSEC plan (as defined in section 414(y)), the normal cost of the plan (as determined under section 433(j)(1)(B)) shall be used in lieu of the amount determined under section 430(b)(1)(A)(i).

Citations to §433(j)(3)

Citations to §433(j)(5)(A)

Citations to §433(j)(5)(E)