[4830-01-p]

Thus, for example, the elective contributions are treated as nonelective employer contributions for purposes of sections 401(a) (including section 401(a)(4)) and 401(k), 404, 409, 411, 412, 415, 416, and 417 and are not subject to the requirements of section 401(m). (iii) Tax treatment of employees. ................
................

In order to avoid copyright disputes, this page is only a partial summary.