Section 401(k) of the Internal Revenue Code
GPTKB entity
Statements (20)
| Predicate | Object |
|---|---|
| gptkbp:instanceOf |
gptkb:United_States_federal_law
|
| gptkbp:administeredBy |
gptkb:Internal_Revenue_Service
|
| gptkbp:amendedBy |
various acts including Economic Growth and Tax Relief Reconciliation Act of 2001
|
| gptkbp:appliesTo |
employers in the United States
employees in the United States |
| gptkbp:codifiedIn |
gptkb:26_U.S.C._§_401(k)
|
| gptkbp:enables |
gptkb:401(k)_plan
|
| gptkbp:enactedBy |
gptkb:United_States_Congress
|
| https://www.w3.org/2000/01/rdf-schema#label |
Section 401(k) of the Internal Revenue Code
|
| gptkbp:limitation |
annual contribution amounts
|
| gptkbp:partOf |
gptkb:Internal_Revenue_Code
|
| gptkbp:permits |
employer matching contributions
|
| gptkbp:purpose |
to allow employees to make pre-tax contributions to retirement accounts
|
| gptkbp:relatedTo |
retirement savings
tax-deferred accounts |
| gptkbp:startDate |
1978
|
| gptkbp:subject |
early withdrawal penalties
required minimum distributions |
| gptkbp:bfsParent |
gptkb:Section_401(k)_retirement_plans
|
| gptkbp:bfsLayer |
6
|