Self-employed Individuals' Retirement Act: Hearings, Eighty-seventh Congress, First Session, on H.R. 10, an Act to Encourage the Establishment of Voluntary Pension Plans by Self-employed Individuals. July 25 and 28, 1961

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U.S. Government Printing Office, 1961 - 190 páginas
 

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Página 14 - From or to a trust described in section 401 (a) which is exempt from tax under section 501 (a...
Página 15 - ... at the time of such payment unless such payment is made to an employee of the trust as remuneration for services rendered as such employee and not as a beneficiary of the trust, or (B) under or to an annuity plan which, at the time of such payment, meets the requirements of section 401 (a) (3), (4), (5), and (6...
Página 3 - In the case of a plan which provides contributions or benefits for employees some or all of whom are employees within the meaning of...
Página 5 - For purposes of this subsection, the amount of any contribution which is allocable (determined in accordance with regulations prescribed by the Secretary or his delegate) to the purchase of life, accident, health, or other insurance shall not be taken into account.
Página 13 - ... through the ownership, directly or Indirectly, of 50 percent or more of the total combined voting power of all classes of stock entitled to vote or 50 percent or more of the total value of shares of all classes of stock of the corporation.
Página 16 - To a trust described in section 401(a) which is exempt from tax under section 501 (a), or (2) To an insurance company or other person under a plan described in section 403(a).
Página 5 - Subparagraph (A) shall not apply to an excess contribution with respect to any taxable year, if, on or before the close of the 6-month period beginning on the day on which the Secretary or his delegate sends notice...
Página 16 - ... shall file such returns (in such form and at such times), keep such records, make such identification of contracts and funds (and accounts within such funds), and supply such information, as the Secretary or his delegate shall by forms or regulations prescribe.
Página 12 - RULE. — -If — (i) an annuity contract is purchased by an employer for an employee under a plan which meets the requirements of section 401 (a) (3), (4), (5), and (6...
Página 2 - ... whose customary employment Is for not more than 20 hours In any one week, and employees whose customary employment Is for not more than 5 months In any calendar year...

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