Exempt Organizations Technical Guide›TG 65: Excise Taxes - Excess Benefit Transactions - IRC Section 4958›Table of Contents

Payment under ERISA

0224 Publ 5835 (PDF) · 2026-10-03 edition · updated 2026-10-04 · United States

(1) Section 4958 doesn’t apply to payments made pursuant to, and in accordance

with, a final individual prohibited transaction exemption issued by the Department of Labor under Section 408(a) of ERISA regarding a transaction involving a plan that is an ATEO. See Treas. Reg. 53.4958-4(a)(5).

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0224 Publ 5835 (PDF)

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