US Codex
U.S.C.
Notes

§4979. Tax on certain excess contributions — Inbound Citations

26 U.S.C. § 4979

Cited by 4 provisions in release 119-102.

Citations to 26 U.S.C. § 4979 as a whole

  • 26 U.S.C. § 501(c)(18)
    Go to provision →
    (18) A trust or trusts created before June 25, 1959, forming part of a plan providing for the payment of benefits under a pension plan funded only by contributions of employees, if—
    (A) under the plan, it is impossible, at any time prior to the satisfaction of all liabilities with respect to employees under the plan, for any part of the corpus or income to be (within the taxable year or thereafter) used for, or diverted to, any purpose other than the providing of benefits under the plan,
    (B) such benefits are payable to employees under a classification which is set forth in the plan and which is found by the Secretary not to be discriminatory in favor of employees who are highly compensated employees (within the meaning of section 414(q)),
    (C) such benefits do not discriminate in favor of employees who are highly compensated employees (within the meaning of section 414(q)). A plan shall not be considered discriminatory within the meaning of this subparagraph merely because the benefits received under the plan bear a uniform relationship to the total compensation, or the basic or regular rate of compensation, of the employees covered by the plan, and
    (D) in the case of a plan under which an employee may designate certain contributions as deductible—
    (i) such contributions do not exceed the amount with respect to which a deduction is allowable under section 219(b)(3),
    (ii) requirements similar to the requirements of section 401(k)(3)(A)(ii) are met with respect to such elective contributions,
    (iii) such contributions are treated as elective deferrals for purposes of section 402(g), and
    (iv) the requirements of section 401(a)(30) are met.
    For purposes of subparagraph (D)(ii), rules similar to the rules of section 401(k)(8) shall apply. For purposes of section 4979, any excess contribution under clause (ii) shall be treated as an excess contribution under a cash or deferred arrangement.

Citations to §4979(e)(1)

Citations to §4979(e)(2)

Citations to §4979(e)(3)