Save time with our cheat sheets, fact sheets, checklists & books!

February 23, 2009

Integrated plan

Print

Definition

An employer sponsored  retirement plan for which contributions are allocated based on social security integration

Referring Cite

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

More

Keep Learning

Applicable RMD Age

Applicable RMD Age The first year for which an IRA owner or plan participant must begin to take RMDs from their tax-deferred retirement account. RMDs

SIMPLE 401(k) Plan

Definition A SIMPLE 401(k) plan is a 401(k) plan established by a small business for it’s employees. Earnings accrue on a tax-deferred basis and distributions

Required Minimum Distribution (RMD)

Definition The minimum amount that must be withdrawn from retirement accounts, including qualified plans, 403(b) accounts, 457(b) accounts or IRAs, each year.  For retirement account

Required beginning date (RBD)

Definition The date by which a retirement account owner must begin distributing required minimum distribution (RMD) amounts from a Traditional,  SEP or SIMPLE IRA, a

Be among the first to know when

IRA Rules
Change