Help with Common IRS Problems: As an expert witness Lance Wallach side has never ...

Help with Common IRS Problems: As an expert witness Lance Wallach side has never ...: As an expert witness Lance Wallach side has never lost a case: Sometimes the IRS might disagree with planning you... : Sometimes the IRS mig...








Tuesday, March 25, 2014


Section 79 Plans: WHAT IS A SECTION 79 PLAN?

Section 79 Plans: WHAT IS A SECTION 79 PLAN?: Section 79 plans are commonly known for the $50,000 free term life insurance they can provide for employees. Less commonly known is tha...





26 U.S. Code § 412 - Minimum funding standards

Current through Pub. L. 113-86, except 113-79. (See Public Laws for the current Congress.)
PREV | NEXT

(a) Requirement to meet minimum funding standard
(1) In general
A plan to which this section applies shall satisfy the minimum funding standard applicable to the plan for any plan year.
(2) Minimum funding standard
For purposes of paragraph (1), a plan shall be treated as satisfying the minimum funding standard for a plan year if—
(A) in the case of a defined benefit plan which is not a multiemployer plan, the employer makes contributions to or under the plan for the plan year which, in the aggregate, are not less than the minimum required contribution determined under section 430 for the plan for the plan year,
(B) in the case of a money purchase plan which is not a multiemployer plan, the employer makes contributions to or under the plan for the plan year which are required und

1 comment: