CFR 26-1.411(b)-2014
国内税收. 第1部分:收入所得税. 第1.411(b)节:(1)-(5).

Internal revenue. Part1:Income taxes. Section1.411(b):(1)-(5).

CFR 26-1.411(b)-2014 发布历史

(a) Accrued benefit requirements—(1) In general. Under section 411(b), for plan years beginning after the applicable effective date of section 411, rules are provided for the determination of the accrued benefit to which a participant is entitled under a plan. Under a defined contribution plan, a participant’s accrued benefit is the balance to the credit of the participant’s account. Under a defined benefit plan, a participant’s accrued benefit is his accrued benefit determined under the plan. A defined benefit plan is not a qualified plan unless the method provided by the plan for determining accrued benefits satisfies at least one of the alternative methods (described in paragraph (b) of this section) for determining accrued

CFR 26-1.411(b)-2014由US-CFR-file 发布于 2014-09-19，并于 2014-09-26 实施。

CFR 26-1.411(b)-2014 在中国标准分类中归属于: A10 商业、贸易、合同。

CFR 26-1.411(b)-2014的历代版本如下：

• 2014年09月19日 CFR 26-1.411(b)-2014 国内税收. 第1部分:收入所得税. 第1.411(b)节:(1)-(5).

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标准号

CFR 26-1.411(b)-2014

发布日期

2014年09月19日

实施日期

2014年09月26日

废止日期

无

中国标准分类号

A10

发布单位

US-CFR-file

适用范围

(a) Accrued benefit requirements—(1) In general. Under section 411(b), for plan years beginning after the applicable effective date of section 411, rules are provided for the determination of the accrued benefit to which a participant is entitled under a plan. Under a defined contribution plan, a participant’s accrued benefit is the balance to the credit of the participant’s account. Under a defined benefit plan, a participant’s accrued benefit is his accrued benefit determined under the plan. A defined benefit plan is not a qualified plan unless the method provided by the plan for determining accrued benefits satisfies at least one of the alternative methods (described in paragraph (b) of this section) for determining accrued