| 词条 | 401(a) |
| 释义 |
In the United States, a 401(a) plan is a tax-deferred retirement savings plan defined by subsection 401(a) of the Internal Revenue Code.[1] The 401(a) plan is established by an employer, and allows for contributions by the employer or both employer and employee. Contribution amounts, whether dollar-based or percentage-based, eligibility, and vesting schedule are all determined by the sponsoring employer. These plans are available to some employees of the government, educational institutions, and non-profits, and their funds can be rolled over to a different qualified retirement plan, such as a 401(k) or IRA, when changing jobs. Employer contributions are mandatory, while employees are not necessarily required to contribute to the plan. While early withdrawals from the plan are permitted, they may be subject to a penalty.[2] See also
References1. ^{{cite web|url=https://www.law.cornell.edu/uscode/text/26/401-#a|title=26 U.S. Code § 401 - Qualified pension, profit-sharing, and stock bonus plans|publisher=Legal Information Institute, Cornell University Law School}} 2. ^{{cite web|title=401(a) Plan|url=http://www.investopedia.com/terms/1/401a-plan.asp|website=Investopedia|accessdate=September 24, 2017}} External links{{investment-stub}} 3 : Internal Revenue Code|Retirement plans in the United States|Tax-advantaged savings plans in the United States |
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