Certain Stock Options
- § 1.421-1 Meaning and use of certain terms
- § 1.421-2 General rules
- § 1.422-1 Incentive stock options; general rules
- § 1.422-2 Incentive stock options defined
- § 1.422-3 Stockholder approval of incentive stock option plans
- § 1.422-4 $100,000 limitation for incentive stock options
- § 1.422-5 Permissible provisions
- § 1.423-1 Applicability of section 421(a)
- § 1.423-2 Employee stock purchase plan defined
- § 1.424-1 Definitions and special rules applicable to statutory options
- §§ 1.425-1.429 [Reserved]
- § 1.430(a)-1 Determination of minimum required contribution
- § 1.430(d)-1 Determination of target normal cost and funding target
- § 1.430(f)-1 Effect of prefunding balance and funding standard carryover balance
- § 1.430(g)-1 Valuation date and valuation of plan assets
- § 1.430(h)(2)-1 Interest rates used to determine present value
- § 1.430(h)(3)-1 Mortality tables used to determine present value
- § 1.430(h)(3)-2 Plan-specific substitute mortality tables used to determine present value
- § 1.430(i)-1 Special rules for plans in at-risk status
- § 1.430(j)-1 Payment of minimum required contributions
- § 1.431(c)(6)-1 Mortality tables used to determine current liability
- § 1.432 [Reserved]
- § 1.432(e)(9)-1 Benefit suspensions for multiemployer plans in critical and declining status
- § 1.433(h)(3)-1 Mortality tables used to determine current liability
- §§ 1.434-1.435 [Reserved]
- § 1.436-0 Table of contents
- § 1.436-1 Limits on benefits and benefit accruals under single employer defined benefit plans
- §§ 1.437-1.440 [Reserved]