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us/statute/26/414/x/6/B — Reporting · Axiom

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On this page

(A) Treatment of separate plans
(B) Reporting

Axiom
US Federal
Statutes
Title 26
§ 414
(x)
(6)

Coordination with other requirements

Official source

(A) Treatment of separate plans

(A)Treatment of separate plans#

Section 414(k) shall not apply to an eligible combined plan.

(B)Reporting#

An eligible combined plan shall be treated as a single plan for purposes of sections 6058 and 6059.

← Automatic contribution arrangement Applicable defined contribution plan →

in view

Whole section

▸citations (2)

References

This rule cites 2 other rules.

26 USC § 414 (k)inferredUS Federal › Statutes › Title 26 › § 414 › (k)
26 USC § 6058inferredUS Federal › Statutes › Title 26 › § 6058