Statements (23)
| Predicate | Object |
|---|---|
| gptkbp:instanceOf |
United States tax code section
|
| gptkbp:administeredBy |
employers
|
| gptkbp:allows |
employee salary deferral
|
| gptkbp:appliesTo |
employer-sponsored retirement plans
|
| gptkbp:codifiedIn |
gptkb:26_U.S.C._§_401(k)
|
| gptkbp:dateEnacted |
1978
|
| gptkbp:enables |
gptkb:401(k)_plan
|
| gptkbp:enactedBy |
gptkb:United_States_Congress
|
| https://www.w3.org/2000/01/rdf-schema#label |
Section 401(k)
|
| gptkbp:limitation |
annual contribution amounts
|
| gptkbp:monitors |
gptkb:Internal_Revenue_Service
|
| gptkbp:partOf |
gptkb:Internal_Revenue_Code
|
| gptkbp:penalty |
early withdrawal before age 59½
|
| gptkbp:permits |
tax-deferred growth
|
| gptkbp:prohibits |
early withdrawal without penalty
|
| gptkbp:regulates |
tax-deferred retirement savings
|
| gptkbp:relatedTo |
gptkb:Section_403(b)
gptkb:Section_457 |
| gptkbp:requires |
minimum distribution at age 73 (as of 2023)
|
| gptkbp:subject |
gptkb:IRS_regulations
contribution limits set by IRS |
| gptkbp:bfsParent |
gptkb:Internal_Revenue_Code
|
| gptkbp:bfsLayer |
5
|