Section 414

6 coordination with other requirements a treatment of separate plans section 414 k shall not apply to an eligible combined plan.

Section 414. Prev next 200 414 indirect f a costs. Section 414 b and c the controlled group definition is found in section 414 b c. Private letter rulings irc section 414.

B reporting an eligible combined plan shall be treated as a single plan for purposes of sections 6058 and 6059. Who is an employee for purposes of section 414 q. The section 414 r rules with respect to separate lines of business are not applicable in determining the group of highly compensated employees.

The plan was not a multiemployer plan because the plan was not a plan described in section 3 37 a iii of the employee retirement income security act of 1974 and section 414 f 1 c as such provisions were in effect on the day before the date of the enactment of the multiemployer pension plan amendments act of 1980. A the plan was not a multiemployer plan because the plan was not a plan described in section 3 37 a iii of the employee retirement income security act of 1974 and section 414 f 1 c as such provisions were in effect on the day before the date of the enactment of the multiemployer pension plan amendments act of 1980. This section sets forth the rules applicable to permissible withdrawals from an eligible automatic contribution arrangement within the meaning of section 414 w.

Section 414 use of schoolhouse and grounds. A facilities and administration classification. Schoolhouses and the grounds connected therewith and all property belonging to the district shall be in the custody and under the control and supervision of the trustees or board of education of the district.

Section 414 w provides rules under which certain employees are permitted to elect to make a withdrawal of default elective contributions from an eligible automatic contribution arrangement. For purposes of subparagraph a all plans maintained by employers who are treated as a single employer under subsection b c m or o of section 414 shall be treated as 1 plan except that a plan described in clause i of section 410 b 6 c shall not be treated as a plan of the employer until the expiration of the transition period. Facilities and administration.

For major ihes and major nonprofit organizations indirect f a costs must be classified within two broad categories. 2 cfr 200 414 indirect f a costs.