Individual account plan

Amendment of a plan from a defined benefit plans to an individual account plan results in the plan’s termination.

Plan is not an Individual account. Plan is not exempt from Title IV coverage.

Addresses the individual account plan coverage exemption.

Plan is not an Individual account plan and is not exempt from coverage under Title IV.

Individual account plan is exempt from coverage

Title IV excludes a defined benefit plan to the extent it is treated as an Individual account plan under 1002(35)(B).

Individual account plan exemption from coverage.

Defined benefit plan was not terminated before enactment of ERISA and is covered by Title IV.

Individual account plan is exempt from coverage under Title IV.

Profit sharing plan is an Individual account plan which is exempt from coverage under Title IV.