dsilver
Dec 10 1999, 01:17 PM
Do split dollar plans for a top hat group need ERISA claims procedure language or any other specific language? It says at the beginning of Seciton 401 "This part. . ." doesn't apply to top hat plans, but I can't tell if part means section 503 also.
pax
Dec 13 1999, 01:59 PM
Section 401 is in Subchapter D - Deferred Compensation, Etc., which contains two "Parts".
Part I - Pension, Profit-Sharing, Stock Bonus Plans, Etc., contains several Subparts.
Subpart A contains sections 401 thru 409.
Subpart B contains sections 410 thru 417.
Subpart C contains sections 418 thru 418E.
Subpart D contains sections 419 thru 419A.
etc.
Sections 501 thru 529 are in Subchapter F - Exempt Organizations.
Most hardcopies of the IRC will contain these designations of title, chapter, part, subpart, section, etc.
[This message has been edited by pax (edited 12-13-1999).]