Integrated plan

Definition

An employer sponsored  retirement plan for which contributions are allocated based on social security integration

Referring Cite

IRC § 401(l) , Treas Reg § 1.401(l)-1 Permitted disparity in employer-provided contributions or benefits, Treas Reg § 1.401(l)-2 Permitted disparity for defined contribution plans, Treas Reg § 1.401(l)-3 Permitted disparity for defined benefit plans, Treas Reg § 1.401(l)-5 Overall permitted disparity limits ,Notice 89-70

Additional Helpful Information

• Qualified plans and SEP IRAs can be integrated
• SIMPLE IRAs cannot be integrated

Related Articles Tutorial or Other Content