Federal housing law
0325 Publ 6088 (PDF)
Federal housing law as enacted — verbatim and citable.
- Edition
- 2026-10-03
- Last updated
- 2026-10-04
- Contents
- 200 chapters · 248 sections
- Jurisdiction
- United States
Contents
▸Defined Contribution Pre-Approved Plans Listing of Required Modifications and Information Pack…
- TABLE OF CONTENTS – DC LRMs
- PART I - ALL PLANS DEFINITIONS 1. Definition of year of service
- 2. Definition of break in service
- 3. Definition of hour of service
- 4. Elapsed time
- 5. Definition of plan year
- 6. Definition of compensation
- 7. Definition of earned income
- 8. Definition of disability and imputed compensation
- 9. Definition of employee
- 10. Definition of leased employee
- 11. Definition of highly compensated employee
- 12. Definition of owner-employee
- 13. Definition of self-employed individual
- 14. Profit-sharing plan – Definition of normal retirement age, mandatory retirement age restri…
- 14A. Money purchase (including target benefit) plan–- definition of normal retirement age
- 15. Definition of benefiting
- 16. Definition of straight life annuity
- MINIMUM PARTICIPATION STANDARDS 17. Maximum age restrictions not permitted
- 18. Provisions for entry into participation
- 19. Eligibility computation periods
- 20. Use of computation periods
- 21. All years of service counted toward eligibility except after certain breaks in service
- 22. Eligibility break in service, one year hold-out rule
- 23. Participation upon return to eligible class
- EMPLOYER CONTRIBUTIONS 24. Money purchase plan -- definite contribution formula
- 25. Profit-sharing plan -- definite allocation formula
- 25A. Uniform Points Allocation Formula
- 26. Target benefit plans - stated benefit, plans not providing for permitted disparity
- 27. Target benefit formula -- stated benefit - plans providing for permitted disparity
- 28. Target benefit plans – calculation of employer contributions
- 29. Permitted disparity
- 30. Accrual limitations based upon age not permitted
- 32. Qualified Longevity Annuity Contracts
- 33 . [RESERVED] 34. Separate accounts for each employee
- EMPLOYEE CONTRIBUTIONS 35. Contributions subject to ACP test
- 36. Separate account - nondeductible employee contributions
- 37. Nonforfeitability of employee contributions
- 38. Deductible voluntary employee contributions
- 38A. Deemed IRAs
- FORFEITURE PROVISIONS 39. Treatment and allocation of forfeitures
- 40. Forfeitures - withdrawal of employee contributions
- 41. Reinstatement of benefit
▸DISTRIBUTION PROVISIONS 42. Joint and survivor annuity, qualified optional survivor annuity, a…
Overview- Section 1. The provisions of this article shall apply to any participant who is credited
- Section 2. Qualified Joint and Survivor Annuity.
- Section 3. Qualified Optional Survivor Annuity
- Section 4. Qualified Preretirement Survivor Annuity.
- Section 5. Definitions.
- Section 6. Notice Requirements.
- Section 7. Safe harbor rules.
- Section 8. QLAC purchased with joint and survivor annuity benefits.
- 43. Vesting on distribution before break-in-service, cash-outs
- 44. Restrictions on immediate distributions
- 44A. Money purchase (including target benefit) plans – restriction on in-service distributions
- 45. Commencement of benefits
- 46. Early retirement with age and service requirement
- 47. Non-transferability of annuities
- 48 . Conflicts with annuity contracts
▸49. Timing and modes of distribution
Overview- Section 1. General Rules.
- Section 2. Time and Manner of Distribution.
- Section 3. Required Minimum Distributions During Participant’s Lifetime.
- Section 4. Required Minimum Distributions After Participant’s Death.
▸Notice 2022-53 is on the 2023 Cumulative List. Notices 2023-54 and 2024-35 are not.
- 50. Optional forms of benefit must be stated in the plan
- 51A. Recontributions
- VESTING PROVISIONS 52. Designation of vesting computation period
- 53. Full vesting upon attainment of normal retirement age
- 54. Optional vesting schedules must be at least as favorable as the applicable minimum vesting…
- 55. Crediting years of service - vesting
- 56. Vesting break in service - 1-year holdout
- 57. Vesting break in service - rule of parity
- 58. Vesting for pre-break and post-break account
- 59. Amendment of vesting schedule
- 60. Amendments affecting vested and/or accrued benefits
- TOP-HEAVY PROVISIONS 61. Top-heavy definitions
- 62. Minimum allocation
- 63. Nonforfeitability of minimum allocation
- 64. Minimum vesting schedules
- DEATH BENEFITS 65. Incidental insurance provisions
- 66. Distribution of insurance contracts
- 67. Conflict with insurance contracts
- INVESTMENT PROVISIONS 68. Annual valuation of assets; allocation of trust earnings and losses
- 69. Lifetime Income Investment Distributions
▸70. Diversification Requirements for Certain Defined Contribution Plans
- AMENDMENT AND TERMINATION 71. Provider’s power to amend
- 72. Amendment by adopting employer
- 73. Vesting - plan termination
- 74. Vesting - complete discontinuance of contributions
- 75. Plan merger - maintenance of benefit
- MISCELLANEOUS PLAN PROVISIONS 76. Inalienability of benefits
- 77. Loans to participants
- 78. Exclusive benefit
- 79. Treatment of insurance dividends and other credits, fully insured plans
- 80. Failure of qualification
- 81. Conflicting Trust Provisions
- 82. RESERVED 83. Crediting service with predecessor employer
- 84. RESERVED 85. Additional Adoption Agreement requirements
- 86. USERRA - Military Service Credit
- 86A. Multiple employer plans
- PART II - STANDARDIZED PLAN PROVISIONS 87. Coverage
- 88. Eligibility requirements not more favorable for highly compensated
- 89. Contribution / Allocation formula
- 90. Reliance on Opinion Letter
- PART III - NONSTANDARDIZED PLAN PROVISIONS 91. Minimum age and service
- 92. Reliance on Opinion Letter
- 93. Election of total compensation
- 94. Profit-sharing plan – Cross-tested allocation formula
- 95. Contribution / Allocation formula
- APPENDIX – REDLINED VERSION SHOWING CHANGES
- PART I - ALL PLANS DEFINITIONS 1. Definition of year of service
- 2. Definition of break in service
- 3. Definition of hour of service
- 4. Elapsed time
- 5. Definition of plan year
- 6. Definition of compensation
- 7. Definition of earned income
- 8. Definition of disability and imputed compensation
- 9. Definition of employee
- 10. Definition of leased employee
- 11. Definition of highly compensated employee
- 12. Definition of owner-employee
- 13. Definition of self-employed individual
- 14. Profit-sharing plan – Definition of normal retirement age, mandatory retirement age restri…
- 14A. Money purchase (including target benefit) plan–- definition of normal retirement age
- 15. Definition of benefiting
- 16. Definition of straight life annuity
- MINIMUM PARTICIPATION STANDARDS 17. Maximum age restrictions not permitted
- 18. Provisions for entry into participation
- 19. Eligibility computation periods
- 20. Use of computation periods
- 21. All years of service counted toward eligibility except after certain breaks in service
- 22. Eligibility break in service, one year hold-out rule
- 23. Participation upon return to eligible class
- EMPLOYER CONTRIBUTIONS 24. Money purchase plan -- definite contribution formula
- 25. Profit-sharing plan -- definite allocation formula
- 25A. Uniform Points Allocation Formula
- 26. Target benefit plans - stated benefit, plans not providing for permitted disparity
- 27. Target benefit formula -- stated benefit - plans providing for permitted disparity
- 28. Target benefit plans – calculation of employer contributions
- 29. Permitted disparity
- 30. Accrual limitations based upon age not permitted
- 32. Qualified Longevity Annuity Contracts
- 33 . [RESERVED] 34. Separate accounts for each employee
- EMPLOYEE CONTRIBUTIONS 35. Contributions subject to ACP test
- 36. Separate account - nondeductible employee contributions
- 37. Nonforfeitability of employee contributions
- 38. Deductible voluntary employee contributions
- 38A. Deemed IRAs
- FORFEITURE PROVISIONS 39. Treatment and allocation of forfeitures
- 40. Forfeitures - withdrawal of employee contributions
- 41. Reinstatement of benefit
▸DISTRIBUTION PROVISIONS 42. Joint and survivor annuity, qualified optional survivor annuity, a…
Overview- Section 1. The provisions of this article shall apply to any participant who is credited
- Section 2. Qualified Joint and Survivor Annuity.
- Section 3. Qualified Optional Survivor Annuity
- Section 4. Qualified Preretirement Survivor Annuity.
- Section 5. Definitions.
- Section 6. Notice Requirements.
- Section 7. Safe harbor rules.
- 43. Vesting on distribution before break-in-service, cash-outs
- 44. Restrictions on immediate distributions
- 44A. Money purchase (including target benefit) plans – restriction on in-service distributions
- 45. Commencement of benefits
- 46. Early retirement with age and service requirement
- 47. Non-transferability of annuities
- 48 . Conflicts with annuity contracts
▸49. Timing and modes of distribution
Overview- Section 1. General Rules.
- Section 2. Time and Manner of Distribution.
- Section 3. Required Minimum Distributions During Participant’s Lifetime.
- Section 4. Required Minimum Distributions After Participant’s Death.
- Section 5. Definitions
- Section 1. Election to Apply 5-or 10-Year Rule to Distributions to Designated
- Section 2. Election to Allow Participants or Beneficiaries to Elect 5- or 10-Year
- Section 3. Required Beginning Date
- 50. Optional forms of benefit must be stated in the plan
- 51A. Recontributions
- VESTING PROVISIONS 52. Designation of vesting computation period
- 53. Full vesting upon attainment of normal retirement
- age
- 54. Optional vesting schedules must be at least as favorable as the applicable minimum vesting…
- 55. Crediting years of service - vesting
- 56. Vesting break in service - 1-year holdout
- 57. Vesting break in service - rule of parity
- 58. Vesting for pre-break and post-break account
- 59. Amendment of vesting schedule
- 60. Amendments affecting vested and/or accrued benefits
- TOP-HEAVY PROVISIONS 61. Top-heavy definitions
- 62. Minimum allocation
- 63. Nonforfeitability of minimum allocation
- 64. Minimum vesting schedules
- DEATH BENEFITS 65. Incidental insurance provisions
- 66. Distribution of insurance contracts
- 67. Conflict with insurance contracts
- INVESTMENT PROVISIONS 68. Annual valuation of assets; allocation of trust earnings and losses
- 69. Lifetime Income Investment Distributions
▸70. Diversification Requirements for Certain Defined Contribution Plans
- AMENDMENT AND TERMINATION 71. Provider’s power to amend
- 72. Amendment by adopting employer
- 73. Vesting - plan termination
- 74. Vesting - complete discontinuance of contributions
- 75. Plan merger - maintenance of benefit
- MISCELLANEOUS PLAN PROVISIONS 76. Inalienability of benefits
- 77. Loans to participants
- 78. Exclusive benefit
- 79. Treatment of insurance dividends and other credits, fully insured plans
- 80. Failure of qualification
- 81. Conflicting Trust Provisions
- 82. RESERVED 83. Crediting service with predecessor employer
- 84. RESERVED 85. Additional Adoption Agreement requirements
- 86. USERRA - Military Service Credit
- 86A. Multiple employer plans
- PART II - STANDARDIZED PLAN PROVISIONS 87. Coverage
- 88. Eligibility requirements not more favorable for highly compensated
- 89. Contribution / Allocation formula
- 90. Reliance on Opinion Letter
- PART III - NONSTANDARDIZED PLAN PROVISIONS 91. Minimum age and service
- 92. Reliance on Opinion Letter
- 93. Election of total compensation
- 94. Profit-sharing plan – Cross-tested allocation formula
- 95. Contribution / Allocation formula