bulletin Internal Revenue›Bulletin No. 2001–29 July 16, 2001
EMPLOYEE PLANS
Internal Revenue Bulletin 2001-29 · 2026-10-03 edition · updated 2026-10-04 · United States
Rev. Rul. 2001–30, page 46. Nondiscrimination; cross-testing. This ruling describes specific conditions that a defined contribution plan allocation must meet to be treated as a defined benefit replacement allocation under section 1.401(a)(4)–8(b) of the regulations.
T.D. 8954, page 47. Final regulations under section 401(a)(4) of the Code prescribe conditions under which certain defined contribution retirement plans (sometimes referred to as “new comparability” plans) can comply with applicable nondiscrimination requirements based on plan benefits rather than plan contributions.
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