Employee Plans
Internal Revenue Bulletin 2018-33 · 2026-10-03 edition · updated 2026-10-04 · United States
T.D. 9835, page 288. The regulations under sections 401(k) and 401(m) are amended to provide that an employer contribution to a plan may be a qualified matching contribution or qualified nonelective contribution if it satisfies applicable nonforfeitability requirements and distribution limitations at the time it is allocated to a participant’s account, but need not meet these requirements or limitations when it is contributed to the plan.
Get a plain-English answer with a citation back to this text.
Ask AI about this code