Statements (51)
| Predicate | Object |
|---|---|
| gptkbp:instanceOf |
Pension Plan
Retirement Plan |
| gptkbp:administeredBy |
Plan Sponsor
|
| gptkbp:canBe |
Defined Benefit Plan
Defined Contribution Plan Employee Contributions Employer Contributions Employer-Sponsored Government-Sponsored Matching Contributions Union-Sponsored |
| gptkbp:eligibility |
Tax Deductible Contributions
Tax-Deferred Earnings |
| https://www.w3.org/2000/01/rdf-schema#label |
Qualified Pension Plan
|
| gptkbp:mayInclude |
Defined Benefit Pension Plan
401(k) Plan Money Purchase Pension Plan Profit-Sharing Plan |
| gptkbp:mustCover |
Broad Group of Employees
|
| gptkbp:mustNotDiscriminate |
Highly Compensated Employees
|
| gptkbp:offers |
Tax-Deferred Growth
|
| gptkbp:provides |
Disability Benefits
Retirement Benefits Annuity Payments Lump Sum Distributions Survivor Benefits |
| gptkbp:regulates |
gptkb:Employee_Retirement_Income_Security_Act
gptkb:Internal_Revenue_Code |
| gptkbp:subject |
Reporting Requirements
Required Minimum Distributions Contribution Limits Early Withdrawal Penalties Fiduciary Standards Annual Reporting to IRS Coverage Testing Form 5500 Filing Hardship Withdrawal Rules Loan Provisions (if allowed) Minimum Funding Standards Nondiscrimination Rules Nondiscrimination Testing PBGC Insurance (for Defined Benefit Plans) Participant Disclosure Requirements Plan Document Requirements Plan Termination Rules Spousal Consent Rules Summary Plan Description Top-Heavy Rules Vesting Requirements |
| gptkbp:bfsParent |
gptkb:QPP
|
| gptkbp:bfsLayer |
8
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