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