BenefitsLink logo
EmployeeBenefitsJobs logo
  
  

Search the News


Featured Jobs
Client Relations Manager
Defined Contribution Plan Administrator
ERISA Legal Consultant
DB Pension Analyst
Head of Operations, Retirement Plans Service & Operations
Enrolled Actuary
DC Compliance Analyst
Account Manager
Search all jobs
 
Get the BenefitsLink app for iPhone and iPad LinkedIn
Twitter
Facebook

Jump to content


IRC Section 501(c)(18)(D) Plans


  • Please log in to reply
1 reply to this topic

#1 Guest_named_Thornton_*

Guest_named_Thornton_*
  • Unregistered (or Not Logged In)

Posted 04 March 2004 - 01:12 PM

Is anyone familiar with such plans. I'v been asked what the deferral limits are. I read the statute and it sounds like a 401(k) plan, including reference to IRC 402(g). According, I assume under EGTRRA the limit is $13,000 in 2004. Is this correct? I assume the plans are maintained by not-for-profits, but would appreciate more information.

#2 mbozek

mbozek

    Moderator

  • Sitewide Moderator
  • 5,242 posts

Posted 09 March 2004 - 07:28 AM

501©(18)(D) limits employee deferrals to the amount permitted under IRC 219(b)(3). There are very few of these entitiles in existance. They were established by labor unions to provide for employee funded pension plans.
mjb