Statements (19)
| Predicate | Object |
|---|---|
| gptkbp:instanceOf |
section of the United States Internal Revenue Code
|
| gptkbp:appliesTo |
employer-sponsored retirement plans
|
| gptkbp:codifiedIn |
gptkb:Title_26_of_the_United_States_Code
|
| gptkbp:dateEnacted |
1978
|
| gptkbp:enables |
tax-advantaged retirement savings
|
| gptkbp:enactedBy |
gptkb:United_States_Congress
|
| https://www.w3.org/2000/01/rdf-schema#label |
26 U.S.C. § 401(k)
|
| gptkbp:partOf |
gptkb:Internal_Revenue_Code
|
| gptkbp:permits |
employer matching contributions
employee salary deferrals tax-deferred contributions |
| gptkbp:referencedIn |
gptkb:IRS_regulations
gptkb:Employee_Retirement_Income_Security_Act_(ERISA) |
| gptkbp:regulates |
gptkb:401(k)_retirement_savings_plans
|
| gptkbp:subject |
early withdrawal penalties
required minimum distributions annual contribution limits |
| gptkbp:bfsParent |
gptkb:Section_401(k)
|
| gptkbp:bfsLayer |
6
|