§1193. Pension-linked emergency savings accounts — Inbound Citations
29 U.S.C. § 1193
Cited by 7 provisions in release 119-102.
Citations to 29 U.S.C. § 1193 as a whole
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(45) The term “pension-linked emergency savings account” means a short-term savings account established and maintained as part of an individual account plan, in accordance with section 1193 of this title, on behalf of an eligible participant (as such term is defined in section 1193(b) of this title) that—(A) is a designated Roth account (within the meaning of section 402A of title 26) and accepts only participant contributions, as described in section 1193(d)(1)(A) of this title, which are designated Roth contributions subject to the rules of section 402A(e) of title 26; and(B) meets the requirements of part 8 of subtitle B.
Citations to §1193(b)
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(45) The term “pension-linked emergency savings account” means a short-term savings account established and maintained as part of an individual account plan, in accordance with section 1193 of this title, on behalf of an eligible participant (as such term is defined in section 1193(b) of this title) that—(A) is a designated Roth account (within the meaning of section 402A of title 26) and accepts only participant contributions, as described in section 1193(d)(1)(A) of this title, which are designated Roth contributions subject to the rules of section 402A(e) of title 26; and(B) meets the requirements of part 8 of subtitle B.
Citations to §1193(c)(1)(A)(iii)
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(6) For purposes of paragraph (1), a participant in a pension-linked emergency savings account shall be treated as exercising control over the assets in the account with respect to the amount of contributions and earnings which are invested in accordance with section 1193(c)(1)(A)(iii) of this title.
Citations to §1193(d)(1)(A)
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(A) is a designated Roth account (within the meaning of section 402A of title 26) and accepts only participant contributions, as described in section 1193(d)(1)(A) of this title, which are designated Roth contributions subject to the rules of section 402A(e) of title 26; and
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(A) whether the amount of the dollar limitation under section 1193(d)(1)(A) of this title is sufficient;
Citations to §1193(d)(2)
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Notwithstanding any other provision of law, this part shall supersede any law of a State which would directly or indirectly prohibit or restrict the use of an automatic contribution arrangement, described in section 1193(d)(2) of this title, for a pension-linked emergency savings account. The Secretary may promulgate regulations to establish minimum standards that such an arrangement would be required to satisfy in order for this subsection to apply with respect to such an account.
Citations to §1193(d)(2)(A)
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(B) whether the limitation on the contribution rate under section 1193(d)(2)(A) of this title is appropriate; and