tax qualification

Once a plan is determined to be qualified by IRS, it is qualified for purposes of Title IV until qualification is revoked.

A plan that in practice met the criteria for tax qualification for five years prior to its termination date was covered under Title IV at plan termination.

Plans that are tax-qualified under IRC 401(a) are covered by Title IV. Plans funded by flexible annuity policies may or may not be designed to achieve a defined benefit objective.

A plan is covered for purposes of premium payments on the later of the date of establishment or the effective date.

Plan is a pay as you go plan. Plan is not tax qualified and thus is not covered under Title IV.

Tax qualified defined benefit plans are generally covered under Title IV.

A plan operating under a favorable IRS determination letter is covered under Title IV.

Plan that is tax-qualified under IRC 401(a) is covered by Title IV.

Following a restructuring of three pension plans maintained by one company, each restructured plan remains a Title IV covered plan, each plan qualifies as a successor plan, and the plan sponsor would be liable to PBGC for any funding deficiency at termination.

A retirement arrangement is not covered plan under Title IV because it is not tax qualified.