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tlf24283-
Level 1
Feb 4, 2024 5:01 PM UTC
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IRC 414(J)

How can i tell if my Pension and 401K fall under the IRC 414(J) Rules for Alabama?

    dmertzAnswer
    Level 15
    Feb 4, 2024 5:42 PM UTC

    Section 414(j) simply says that any plan that is not a defined contribution plan is a defined benefit plan.  A 401(k) is a defined contribution plan, not a defined benefit plan.  A pension plan, as the term is commonly used by employers, is a defined benefit plan.

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    dmertzAnswer
    Level 15
    Feb 4, 2024 5:42 PM UTC

    Section 414(j) simply says that any plan that is not a defined contribution plan is a defined benefit plan.  A 401(k) is a defined contribution plan, not a defined benefit plan.  A pension plan, as the term is commonly used by employers, is a defined benefit plan.

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