Section 412

Section 302 of title 54 names.

Section 412. Section 412 b 1 provides that each plan to which 412 applies shall establish and maintain a funding standard account. Section 412 c 7 provides a full funding limitation for defined benefit plans for purposes of the minimum funding requirements. The secretary of the treasury or his delegate shall amend such regulations to carry out the.

Sections 412 b 2 and 3 provide for charges and credits to the funding standard account. Section 412 is referred to in sections 201 206 413 of this title. Subject of the report means any parent of guardian of or other person eighteen years of age or older legally responsible for as defined in subdivision g of section one thousand twelve of the family court act a child reported to the statewide central register of child abuse and maltreatment who is allegedly responsible for causing injury abuse or maltreatment to such child or.

An irc section 412 i plan is a qualified defined benefit pension plan funded exclusively with annuity contracts or a combination of annuities and whole life insurance. Effective with respect to plan years beginning after december 31 1987 the provisions of the regulations prescribed under section 412 c 2 of the 1986 code which permit asset valuations to be based on a range between 85 percent and 115 percent of average value shall have no force and effect with respect to plans other than multiemployer plans as defined in section 414 f of the 1986 code. 412 a 2 minimum funding standard for purposes of paragraph 1 a plan shall be treated as satisfying the minimum funding standard for a plan year if.

They are also known as fully insured defined benefit plans like all qualified retirement plans employer contributions are generally tax deductible for the employer. This is a tax qualified benefit plan so any amount that the owner contributes to the plan. 106 122 substituted acceptances acquired under section 92 342 to 348 349 to 352 361 372 or 373 of this title for acceptances.

412 a 1 in general a plan to which this section applies shall satisfy the minimum funding standard applicable to the plan for any plan year. The provision of this paragraph g 4 applies to hospitals that qualify as rural referral centers under 412 96 based on rural status acquired under 412 103.