- Traditional IRAs
- Roth IRAs
- SEP IRAs
- Simple IRAs
- 403(b) Plans
- Thrift Savings Plan
- Education Savings
Permitted disparity-Social security integration
Last Updated March 19, 2009
Method of computing and allocating nonelective contributions under an employer sponsored plan, where the allocation method results in participants, with compensation above the integration level receiving a higher percentage of contribution .
- IRC § 401(l)
- Treas Reg § 1.401(l)-1 Permitted disparity in employer-provided contributions or benefits.
- Treas Reg § 1.401(l)-2 Permitted disparity for defined contribution plans.
- Treas Reg § 1.401(l)-3 Permitted disparity for defined benefit plans.
- Treas Reg § 1.401(l)-5 Overall permitted disparity limits
- Notice 89-70
Additional Helpful Information
- Permitted disparity cannot be used for SIMPLE IRAs