Internal Revenue Code Section 402(g)
E698618
Internal Revenue Code Section 402(g) is the U.S. tax law provision that sets the annual dollar limit on how much employees can defer from their compensation into tax-favored retirement plans such as 401(k) and 403(b) plans.
All labels observed (1)
| Label | Occurrences |
|---|---|
| Internal Revenue Code Section 402(g) canonical | 1 |
How this entity was disambiguated
This entity first appeared as the object of triple T7847491 — resolving that mention is where its identity was fixed. The disambiguator weighed these candidate entities and picked the highlighted one (or “None”, minting a new entity). This is how homonymy is resolved: the same surface form can point to different entities.
NED1
Entity disambiguation (via context triple)
gpt-5-mini-2025-08-07
Target entity: Internal Revenue Code Section 402(g) Context triple: [403(b) plan, contributionLimitBasis, Internal Revenue Code Section 402(g)]
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A.
Internal Revenue Code
The Internal Revenue Code is the comprehensive body of federal tax law in the United States that governs the assessment and collection of most national taxes.
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B.
Chapter 68 of the Internal Revenue Code
Chapter 68 of the Internal Revenue Code is the section of U.S. federal tax law that governs additions to tax, penalties, and related sanctions for noncompliance with tax obligations.
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C.
Subchapter N of the Internal Revenue Code
Subchapter N of the Internal Revenue Code contains the U.S. federal tax rules governing the taxation of nonresident aliens, foreign corporations, and income from sources outside the United States.
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D.
Subchapter B of Chapter 68 of the Internal Revenue Code
Subchapter B of Chapter 68 of the Internal Revenue Code is the section of U.S. federal tax law that sets out various assessable penalties, including those imposed on responsible persons for certain failures related to tax withholding and payment.
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E.
26 U.S.C. § 6672
26 U.S.C. § 6672 is a federal tax law provision that imposes personal liability and penalties on individuals responsible for willfully failing to collect, account for, or pay over certain employment and other trust fund taxes.
- F. None of above. chosen
- G. Unsure - the case is ambiguous/there is not enough information to decide.
NED2
Entity disambiguation (via description)
gpt-5-mini-2025-08-07
Target entity: Internal Revenue Code Section 402(g) Target entity description: Internal Revenue Code Section 402(g) is the U.S. tax law provision that sets the annual dollar limit on how much employees can defer from their compensation into tax-favored retirement plans such as 401(k) and 403(b) plans.
-
A.
Internal Revenue Code
The Internal Revenue Code is the comprehensive body of federal tax law in the United States that governs the assessment and collection of most national taxes.
-
B.
Chapter 68 of the Internal Revenue Code
Chapter 68 of the Internal Revenue Code is the section of U.S. federal tax law that governs additions to tax, penalties, and related sanctions for noncompliance with tax obligations.
-
C.
Subchapter N of the Internal Revenue Code
Subchapter N of the Internal Revenue Code contains the U.S. federal tax rules governing the taxation of nonresident aliens, foreign corporations, and income from sources outside the United States.
-
D.
Subchapter B of Chapter 68 of the Internal Revenue Code
Subchapter B of Chapter 68 of the Internal Revenue Code is the section of U.S. federal tax law that sets out various assessable penalties, including those imposed on responsible persons for certain failures related to tax withholding and payment.
-
E.
26 U.S.C. § 6672
26 U.S.C. § 6672 is a federal tax law provision that imposes personal liability and penalties on individuals responsible for willfully failing to collect, account for, or pay over certain employment and other trust fund taxes.
- F. None of above. chosen
Statements (46)
| Predicate | Object |
|---|---|
| instanceOf |
U.S. federal tax law provision
ⓘ
section of the Internal Revenue Code ⓘ |
| alsoKnownAs |
402(g) elective deferral limit
ⓘ
elective deferral limit ⓘ |
| appliesOn | a calendar-year basis for determining excess deferrals ⓘ |
| appliesPer | individual taxpayer across all applicable plans ⓘ |
| appliesTo |
401(k) plans
ⓘ
403(b) plans ⓘ SARSEP plans ⓘ SIMPLE 401(k) plans ⓘ SIMPLE IRA plans ⓘ designated Roth contributions under 401(k) and 403(b) plans ⓘ elective deferrals under cash or deferred arrangements ⓘ eligible governmental 457(b) plans ⓘ employee elective deferrals ⓘ employees participating in salary reduction arrangements ⓘ pre-tax elective deferrals ⓘ |
| authorizes | the Secretary of the Treasury to adjust the elective deferral limit for inflation ⓘ |
| defines | annual dollar limit on elective deferrals ⓘ |
| doesNotLimit | catch-up contributions under Internal Revenue Code Section 414(v) ⓘ |
| effectiveFrom | tax years beginning after 1978 ⓘ |
| excludes |
employer matching contributions from the 402(g) limit
ⓘ
employer nonelective contributions from the 402(g) limit ⓘ rollover contributions from the 402(g) limit ⓘ |
| governs | maximum amount employees may defer from compensation into certain retirement plans ⓘ |
| interactsWith |
Internal Revenue Code Section 401(k)
ⓘ
linked to:
Internal Revenue Code section 401(k)
Internal Revenue Code Section 403(b) ⓘ Internal Revenue Code Section 415(c) ⓘ Internal Revenue Code Section 457(b) ⓘ
linked to:
Internal Revenue Code section 457(b)
|
| isAdministeredBy | Internal Revenue Service ⓘ |
| isCodifiedIn | Title 26 of the United States Code ⓘ |
| isIndexedFor | cost-of-living adjustments ⓘ |
| isReferencedIn |
IRS Notice and Revenue Procedure guidance on cost-of-living adjustments
ⓘ
IRS Publication 525 ⓘ IRS Publication 560 ⓘ |
| jurisdiction |
United States
ⓘ
linked to:
United States of America
|
| limits | combined elective deferrals to 401(k), 403(b), SARSEP, and SIMPLE plans ⓘ |
| partOf | Internal Revenue Code ⓘ |
| provides | that elective deferrals in excess of the 402(g) limit are excess deferrals ⓘ |
| regulates | elective deferrals to tax-favored retirement plans ⓘ |
| requires |
distribution of excess deferrals to avoid adverse tax consequences
ⓘ
inclusion in gross income of excess deferrals not timely distributed ⓘ plan administrators to monitor elective deferrals against the annual limit ⓘ |
| sets | a separate limit from the overall annual additions limit under Section 415(c) ⓘ |
| subjectTo | annual dollar amount published by the Internal Revenue Service ⓘ |
| wasAddedBy | Revenue Act of 1978 ⓘ |
How these facts were elicited
The pipeline generated the facts above by prompting gpt-5.1 with this entity's name + description and the instruction below.
Instruction
You are a knowledge base construction expert. Given a subject entity and a description of it, return factual statements that you know for the subject as a JSON list of dictionaries(triples), where keys must be "subject", "predicate" and "object". The number of facts may be very high, between 25 to 50 or more, for very popular subjects. For less popular subjects, the number of facts can be very low, like 5 or 10. # Requirements - If you don't know the subject at all, return an empty list. - If the subject is not a named entity, return an empty list. - Include at least one triple where predicate is "instanceOf". - Do not get too wordy. - Separate several objects into multiple triples with one object.
Input
Subject: Internal Revenue Code Section 402(g) Description of subject: Internal Revenue Code Section 402(g) is the U.S. tax law provision that sets the annual dollar limit on how much employees can defer from their compensation into tax-favored retirement plans such as 401(k) and 403(b) plans.
Referenced by (1)
Full triples — surface form annotated when it differs from this entity's canonical label.
subject linked to:
403(b) plans