Solved
IRC 414(J)
How can i tell if my Pension and 401K fall under the IRC 414(J) Rules for Alabama?
Section 414(j) simply says that any plan that is not a defined contribution plan is a defined benefit plan. A 401(k) is a defined contribution plan, not a defined benefit plan. A pension plan, as the term is commonly used by employers, is a defined benefit plan.
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