Federal housing law
0325 Publ 6087 (PDF)
Federal housing law as enacted — verbatim and citable.
- Edition
- 2026-10-03
- Last updated
- 2026-10-04
- Contents
- 3 chapters · 89 sections
- Jurisdiction
- United States
Contents
- Cash or Deferred Arrangement (CODA) Listing of Required Modifications and Information Package …
- Rev. Proc. 2023-37 permits a Pre-approved Plan to use either of two formats: a single plan
▸Table of Contents
Overview- I. Adoption statement
- II. Participation
- III. Elective deferral elections
- IV. Elective deferrals – contribution limitation
- V. Distribution of excess elective deferrals
- VI. Actual Deferral Percentage test
- VII. Distribution of excess contributions
- VIII. Recharacterization
- IX. Matching contributions
- X. Forfeitures and vesting of matching contributions
- XI. Qualified Matching Contributions
- XII. Limitations on employee and matching contributions
- XIII. Distribution of excess aggregate contributions
- XIV. Qualified Nonelective Contributions
- XV. Nonforfeitability and vesting
- XVI. Distribution limitations
- XVII. Hardship distributions
- XVIII. Top-heavy requirements
▸XX. Safe Harbor 401(k) (including QACA)
▸Article 5. Qualified Automatic Contribution Arrangement (QACA)
Overview- Section 1. Rules of Application
- Section 2. Definitions
- Section 3. Uniformity Requirement
- Section 4. Notice Requirement
- Section 5. Withdrawal of Default Elective Deferrals
- Section 6. Special Rule for Distribution of Excess Contributions and Excess Aggregate
- Section 1. Covered Employee
- Section 2. Default Percentage [CHECK ONE OF THE OPTIONS BELOW AND INSERT
- II. Adoption statement
- II. Participation
- VIII. Elective deferral elections
- IX. Elective deferrals – contribution limitation
- X. Distribution of excess elective deferrals
- XI. Actual Deferral Percentage test
- XII. Distribution of excess contributions
- VIII. Recharacterization
- XV. Matching contributions
- XVI. Forfeitures and vesting of matching contributions
- XVII. Qualified Matching Contributions
- XVIII. Limitations on employee and matching contributions
- XIX. Distribution of excess aggregate contributions
- XX. Qualified Nonelective Contributions
- XVIII. Nonforfeitability and vesting
- XIX. Distribution limitations
- XX. Hardship distributions
- XVIII. Top-heavy requirements
▸XXII. Safe Harbor 401(k) (including QACA)
▸Article 5. Qualified Automatic Contribution Arrangement (QACA)
Overview- Section 1. Rules of Application
- Section 2. Definitions
- Section 3. Uniformity Requirement
- Section 4. Notice Requirement
- Section 5. Withdrawal of Default Elective Deferrals
- Section 6. Special Rule for Distribution of Excess Contributions and Excess Aggregate
- Section 1. Covered Employee
- Section 2. Default Percentage [CHECK ONE OF THE OPTIONS BELOW AND INSERT