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U.S.C.
Notes

§4980D. Failure to meet certain group health plan requirements — Inbound Citations

26 U.S.C. § 4980D

Cited by 5 provisions in release 119-102.

Citations to §4980D(d)(2)

  • 26 U.S.C. § 414(x)(2)(A)
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    (A) The term “eligible combined plan” means a plan—
    (i) which is maintained by an employer which, at the time the plan is established, is a small employer,
    (ii) which consists of a defined benefit plan and an applicable defined contribution plan,
    (iii) the assets of which are held in a single trust forming part of the plan and are clearly identified and allocated to the defined benefit plan and the applicable defined contribution plan to the extent necessary for the separate application of this title under paragraph (1), and
    (iv) with respect to which the benefit, contribution, vesting, and nondiscrimination requirements of subparagraphs (B), (C), (D), (E), and (F) are met.
    For purposes of this subparagraph, the term “small employer” has the meaning given such term by section 4980D(d)(2), except that such section shall be applied by substituting “500” for “50” each place it appears.
  • 29 U.S.C. § 1060(e)(2)(A)
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    (A) The term “eligible combined plan” means a plan—
    (i) which is maintained by an employer which, at the time the plan is established, is a small employer,
    (ii) which consists of a defined benefit plan and an applicable individual account plan each of which qualifies under section 401(a) of title 26,
    (iii) the assets of which are held in a single trust forming part of the plan and are clearly identified and allocated to the defined benefit plan and the applicable individual account plan to the extent necessary for the separate application of this chapter under paragraph (1), and
    (iv) with respect to which the benefit, contribution, vesting, and nondiscrimination requirements of subparagraphs (B), (C), (D), (E), and (F) are met.
    For purposes of this subparagraph, the term “small employer” has the meaning given such term by section 4980D(d)(2) of title 26, except that such section shall be applied by substituting “500” for “50” each place it appears.

Citations to §4980D(d)(2)(B)

  • 26 U.S.C. § 9812(c)(1)(B)
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    (B) For purposes of subparagraph (A), the term “small employer” means, with respect to a calendar year and a plan year, an employer who employed an average of at least 2 (or 1 in the case of an employer residing in a State that permits small groups to include a single individual) but not more than 50 employees on business days during the preceding calendar year. For purposes of the preceding sentence, all persons treated as a single employer under subsection (b), (c), (m), or (o) of section 414 shall be treated as 1 employer and rules similar to rules of subparagraphs (B) and (C) of section 4980D(d)(2) shall apply.

Citations to §4980D(d)(2)(C)

  • 26 U.S.C. § 9812(c)(1)(B)
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    (B) For purposes of subparagraph (A), the term “small employer” means, with respect to a calendar year and a plan year, an employer who employed an average of at least 2 (or 1 in the case of an employer residing in a State that permits small groups to include a single individual) but not more than 50 employees on business days during the preceding calendar year. For purposes of the preceding sentence, all persons treated as a single employer under subsection (b), (c), (m), or (o) of section 414 shall be treated as 1 employer and rules similar to rules of subparagraphs (B) and (C) of section 4980D(d)(2) shall apply.

Citations to §4980D(g)