D. Specific Excess Benefit Transaction Exceptions

Note: This section doesn’t apply to the special definition of excess benefit transaction for certain transactions involving DAFs and supporting organizations. See sections II.C.8 and II.C.9 above for the special rules.

(1) The general rules of Section 4958 don’t apply to:

a. Fixed payments under an "initial contract”

b. Certain "disregarded benefits"

c. Certain payments under Employee Retirement Income Security Act of 1974

(ERISA)

d. Existing binding contracts prior to September 13, 1995

e. Supporting organizations arrangements prior to August 17, 2006