Code · BILL · 113th Congress · H.R. 1 (Introduced in House) — To amend the Internal Revenue Code of 1986 to provide for comprehensive tax reform. · Sec. 1612

Sec. 1612. Termination for new SIMPLE 401(k)s

78 words·~1 min read·/bill/113/hr/1/ih/section-1612

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401(k)s 401(k) s Section 401(k)(11) is amended by adding at the end the following new subparagraph: This paragraph shall apply to a cash or deferred arrangement for any plan year beginning after December 31, 2014, only if such arrangement meets the requirements of this paragraph for the last plan year beginning before January 1, 2015, and for each plan year thereafter. . The amendment made by this section shall apply to plan years beginning after December 31, 2014.