Internal Revenue Code Section 401(k)

URI: https://gptkb.org/entity/Internal_Revenue_Code_Section_401(k)
GPTKB entity
Statements (27)
Predicate Object
gptkbp:instanceOf gptkb:United_States_federal_law
gptkbp:administeredBy gptkb:Internal_Revenue_Service
gptkbp:amendedBy gptkb:Economic_Growth_and_Tax_Relief_Reconciliation_Act_of_2001
gptkb:Pension_Protection_Act_of_2006
gptkbp:appliesTo employer-sponsored retirement plans
gptkbp:codifiedIn gptkb:Title_26_of_the_United_States_Code
gptkbp:dateEnacted 1978
gptkbp:enables gptkb:401(k)_plan
gptkbp:enactedBy gptkb:United_States_Congress
https://www.w3.org/2000/01/rdf-schema#label Internal Revenue Code Section 401(k)
gptkbp:limitation annual contribution amounts
gptkbp:locatedIn Subchapter D, Chapter 1, Subtitle A, Internal Revenue Code
gptkbp:partOf gptkb:Internal_Revenue_Code
gptkbp:permits employee salary deferral
employer matching contributions
gptkbp:purpose encourage retirement savings
gptkbp:referencedIn United States retirement policy
gptkbp:regulates tax-deferred retirement savings
gptkbp:relatedTo gptkb:Roth_401(k)
gptkb:Internal_Revenue_Code_Section_403(b)
Internal Revenue Code Section 457
Traditional 401(k)
gptkbp:section gptkb:401(k)
gptkbp:subject early withdrawal penalties
required minimum distributions
gptkbp:bfsParent gptkb:Section_401(k)_retirement_plans
gptkbp:bfsLayer 6