PENSION, PROFIT-SHARING, STOCK BONUS PLANS, ETC

Section 1.401-0 - Scope and definitions
Section 1.401(k)-0 - Table of contents
Section 1.401-1 - Qualified pension, profit-sharing, and stock bonus plans
Section 1.401(a)-1 - Post-ERISA qualified plans and qualified trusts; in general
Section 1.401(b)-1 - Certain retroactive changes in plan
Section 1.401(f)-1 - Certain custodial accounts and annuity contracts
Section 1.401(k)-1 - Certain cash or deferred arrangements
Section 1.401-2 - Impossibility of diversion under the trust instrument
Section 1.401(a)-2 - Impossibility of diversion under qualified plan or trust
Section 1.401(k)-2 - ADP test
Section 1.401(a)(2)-1 - Refund of mistaken employer contributions and withdrawal liability payments to multiemployer plans
Section 1.401-3 - Requirements as to coverage
Section 1.401(k)-3 - Safe harbor requirements
Section 1.401(a)(4)-0 - Table of contents
Section 1.401(a)(4)-1 - Nondiscrimination requirements of section 401(a)(4)
Section 1.401-4-1.401-5 - Reserved
Section 1.401(a)(4)-2 - Nondiscrimination in amount of employer contributions under a defined contribution plan
Section 1.401(a)(4)-3 - Nondiscrimination in amount of employer-provided benefits under a defined benefit plan
Section 1.401(a)(4)-4 - Nondiscriminatory availability of benefits, rights, and features
Section 1.401(a)(4)-5 - Plan amendments and plan terminations
Section 1.401(a)(4)-6 - Contributory defined benefit plans
Section 1.401(a)(4)-7 - Imputation of permitted disparity
Section 1.401(a)(4)-8 - Cross-testing
Section 1.401(a)(4)-9 - Plan aggregation and restructuring
Section 1.401(a)(4)-10 - Testing of former employees
Section 1.401(a)(4)-11 - Additional rules
Section 1.401(a)(4)-12 - Definitions
Section 1.401(a)(4)-13 - Effective dates and fresh-start rules
Section 1.401(k)-4 - SIMPLE 401(k) plan requirements
Section 1.401(a)-4 - Optional forms of benefit (before 1994)
Section 1.401(k)-5 - Special rules for mergers, acquisitions and similar events. [Reserved]
Section 1.401(a)(5)-1 - Special rules relating to nondiscrimination requirements
Section 1.401-6 - Termination of a qualified plan
Section 1.401(k)-6 - Definitions
Section 1.401-7 - Forfeitures under a qualified pension plan
Section 1.401-8 - Reserved
Section 1.401-9 - Face-amount certificates-nontransferable annuity contracts
Section 1.401(a)(9)-0 - Required minimum distributions; table of contents
Section 1.401(a)(9)-1 - Minimum distribution requirement in general
Section 1.401(a)(9)-2 - Distributions commencing during an employee's lifetime
Section 1.401(a)(9)-3 - Death before required beginning date
Section 1.401(a)(9)-4 - Determination of the designated beneficiary
Section 1.401(a)(9)-5 - Required minimum distributions from defined contribution plans
Section 1.401(a)(9)-6 - Required minimum distributions for defined benefit plans and annuity contracts
Section 1.401(a)(9)-7 - Rollovers and transfers
Section 1.401(a)(9)-8 - Special rules
Section 1.401(a)(9)-9 - Life expectancy and distribution period tables
Section 1.401-10 - Definitions relating to plans covering self-employed individuals
Section 1.401(a)-11 - Qualified joint and survivor annuities
Section 1.401-11-1.401.13 - Reserved
Section 1.401(a)-12 - Mergers and consolidations of plans and transfers of plan assets
Section 1.401(a)-13 - Assignment or alienation of benefits
Section 1.401-14 - Inclusion of medical benefits for retired employees in qualified pension or annuity plans
Section 1.401(a)-14 - Commencement of benefits under qualified trusts
Section 1.401(a)-15 - Requirement that plan benefits are not decreased on account of certain Social Security increases
Section 1.401(a)-16 - Limitations on benefits and contributions under qualified plans
Section 1.401(a)(17)-1 - Limitation on annual compensation
Section 1.401(a)-19 - Nonforfeitability in case of certain withdrawals
Section 1.401(a)-20 - Requirements of qualified joint and survivor annuity and qualified preretirement survivor annuity
Section 1.401(a)-21 - Rules relating to the use of an electronic medium to provide applicable notices and to make participant elections
Section 1.401(a)(26)-0 - Table of contents
Section 1.401(a)(26)-1 - Minimum participation requirements
Section 1.401(a)(26)-2 - Minimum participation rule
Section 1.401(a)(26)-3 - Rules applicable to a defined benefit plan's prior benefit structure
Section 1.401(a)(26)-4 - Testing former employees
Section 1.401(a)(26)-5 - Employees who benefit under a plan
Section 1.401(a)(26)-6 - Excludable employees
Section 1.401(a)(26)-7 - Testing methods
Section 1.401(a)(26)-8 - Definitions
Section 1.401(a)(26)-9 - Effective dates and transition rules
Section 1.401(a)-30 - Limit on elective deferrals
Section 1.401(a)(31)-1 - Requirement to offer direct rollover of eligible rollover distributions; questions and answers
Section 1.401(a)(35)-1 - Diversification requirements for certain defined contribution plans
Section 1.401(a)-50 - Puerto Rican trusts; election to be treated as a domestic trust
Section 1.402(g)-0 - Limitation on exclusion for elective deferrals, table of contents
Section 1.402(e)-1 - Reserved
Section 1.402(f)-1 - Required explanation of eligible rollover distributions; questions and answers
Section 1.402(g)-1 - Limitation on exclusion for elective deferrals
Section 1.402(a)-1 - Taxability of beneficiary under a trust which meets the requirements of section 401(a)
Section 1.402(b)-1 - Treatment of beneficiary of a trust not exempt under section 501(a)
Section 1.402(g)-2 - Increased limit for catch-up contributions
Section 1.402(g)(3)-1 - Employer contributions to purchase a section 403(b) contract under a salary reduction agreement
Section 1.402(a)(5)-1T - Rollovers of partial distributions from qualified trusts and annuities. (Temporary)
Section 1.402A-1 - Designated Roth Accounts
Section 1.402A-2 - Reporting and recordkeeping requirements with respect to designated Roth accounts
Section 1.403(b)-0 - Taxability under an annuity purchased by a section 501(c)(3) organization or a public school
Section 1.403(a)-1 - Taxability of beneficiary under a qualified annuity plan
Section 1.403(b)-1 - General overview of taxability under an annuity contract purchased by a section 501(c)(3) organization or a public school
Section 1.403(a)-2 - Capital gains treatment for certain distributions
Section 1.403(b)-2 - Definitions
Section 1.403(b)-3 - Exclusion for contributions to purchase section 403(b) contracts
Section 1.403(b)-4 - Contribution limitations
Section 1.403(b)-5 - Nondiscrimination rules
Section 1.403(b)-6 - Timing of distributions and benefits
Section 1.403(b)-7 - Taxation of distributions and benefits
Section 1.403(b)-8 - Funding
Section 1.403(b)-9 - Special rules for church plans
Section 1.403(b)-10 - Miscellaneous provisions
Section 1.403(b)-11 - Applicable dates
Section 1.404(a)-1 - Contributions of an employer to an employees' trust or annuity plan and compensation under a deferred payment plan; general rule
Section 1.404(e)-1 - Reserved
Section 1.404(g)-1 - Deduction of employer liability payments
Section 1.404(b)-1 - Method of contribution, etc., having the effect of a plan; effect of section 404(b)
Section 1.404(e)-1A - Contributions on behalf of a self-employed individual to or under a qualified pension, annuity, or profit-sharing plan
Section 1.404(a)-1T - Questions and answers relating to deductibility of deferred compensation and deferred benefits for employees. (Temporary)
Section 1.404(b)-1T - Method or arrangement of contributions, etc., deferring the receipt of compensation or providing for deferred benefits. (Temporary)
Section 1.404(k)-1T - Questions and answers relating to the deductibility of certain dividend distributions. (Temporary)
Section 1.404(a)-2 - Information to be furnished by employer claiming deductions; taxable years ending before December 31, 1971
Section 1.404(k)-3 - Disallowance of deduction for reacquisition payments
Section 1.404(a)-3 - Contributions of an employer to or under an employees' pension trust or annuity plan that meets the requirements of section 401(a); application of section 404(a)(1)
Section 1.404(a)-4-1.404(a)-7 - Reserved
Section 1.404(a)-8 - Contributions of an employer under an employees' annuity plan which meets the requirements of section 401(a); application of section 404(a)(2)
Section 1.404(a)-9 - Reserved
Section 1.404(a)-10 - Profit-sharing plan of an affiliated group; application of section 404(a)(3)(B)
Section 1.404(a)-11 - Trusts created or organized outside the United States; application of section 404(a)(4)
Section 1.404(a)-12 - Contributions of an employer under a plan that does not meet the requirements of section 401(a); application of section 404(a)(5)
Section 1.404(a)-13 - Contributions of an employer where deductions are allowable under section 404(a) (1) or (2) and also under section 404(a)(3); application of section 404(a)(7)
Section 1.404(a)-14 - Special rules in connection with the Employee Retirement Income Security Act of 1974
Section 1.406-1 - Treatment of certain employees of foreign subsidiaries as employees of the domestic corporation
Section 1.407-1 - Treatment of certain employees of domestic subsidiaries engaged in business outside the United States as employees of the domestic parent corporation
Section 1.408-1 - General rules
Section 1.408(q)-1 - Deemed IRAs in qualified employer plans
Section 1.408-2 - Individual retirement accounts
Section 1.408-3 - Individual retirement annuities
Section 1.408-4 - Treatment of distributions from individual retirement arrangements
Section 1.408-5 - Annual reports by trustees or issuers
Section 1.408-6 - Disclosure statements for individual retirement arrangements
Section 1.408-7 - Reports on distributions from individual retirement plans
Section 1.408-8 - Distribution requirements for individual retirement plans
Section 1.408-11 - Net income calculation for returned or recharacterized IRA contributions
Section 1.408A-0 - Roth IRAs; table of contents
Section 1.408A-1 - Roth IRAs in general
Section 1.408A-2 - Establishing Roth IRAs
Section 1.408A-3 - Contributions to Roth IRAs
Section 1.408A-4 - Converting amounts to Roth IRAs
Section 1.408A-5 - Recharacterized contributions
Section 1.408A-6 - Distributions
Section 1.408A-7 - Reporting
Section 1.408A-8 - Definitions
Section 1.408A-9 - Effective date
Section 1.408A-10 - Coordination between designated Roth accounts and Roth IRAs
Section 1.409-1 - Retirement bonds
Section 1.409(p)-1 - Prohibited allocation of securities in an S corporation
Section 1.409(p)-1T - Prohibited allocations of securities in an S corporation (temporary)
Section 1.409A-0 - Table of contents
Section 1.409A-1 - Definitions and covered plans
Section 1.409A-2 - Deferral elections
Section 1.409A-3 - Permissible payments
Section 1.409A-4 - Calculation of income inclusion. [Reserved]
Section 1.409A-5 - Funding. [Reserved]
Section 1.409A-6 - Application of section 409A and effective dates
Section 1.410(b)-0 - Table of contents
Section 1.410(a)-1 - Minimum participation standards; general rules
Section 1.410(b)-1 - Reserved
Section 1.410(a)-2 - Effective dates
Section 1.410(b)-2 - Minimum coverage requirements (after 1993)
Section 1.410(a)-3 - Minimum age and service conditions
Section 1.410(b)-3 - Employees and former employees who benefit under a plan
Section 1.410(a)-3T - Minimum age and service conditions (temporary)
Section 1.410(a)-4 - Maximum age conditions and time of participation
Section 1.410(b)-4 - Nondiscriminatory classification test
Section 1.410(a)-5 - Year of service; break in service
Section 1.410(b)-5 - Average benefit percentage test
Section 1.410(a)-6 - Amendment of break in service rules; Transition period
Section 1.410(b)-6 - Excludable employees
Section 1.410(a)-7 - Elapsed time
Section 1.410(b)-7 - Definition of plan and rules governing plan disaggregation and aggregation
Section 1.410(b)-8 - Additional rules
Section 1.410(a)-8T - Year of service; break in service (temporary)
Section 1.410(a)-9 - Maternity and paternity absence
Section 1.410(b)-9 - Definitions
Section 1.410(a)-9T - Elapsed time (temporary)
Section 1.410(b)-10 - Effective dates and transition rules
Section 1.411(a)-1 - Minimum vesting standards; general rules
Section 1.411(b)-1 - Accrued benefit requirements
Section 1.411(a)-2 - Effective dates
Section 1.411(a)-3 - Vesting in employer-derived benefits
Section 1.411(a)-3T - Vesting in employer-derived benefits (temporary)
Section 1.411(a)-4 - Forfeitures, suspensions, etc
Section 1.411(a)-4T - Forfeitures, suspensions, etc. (temporary)
Section 1.411(a)-5 - Service included in determination of nonforfeitable percentage
Section 1.411(b)(5)-1 - Reduction in rate of benefit accrual under a defined benefit plan
Section 1.411(a)-6 - Year of service; hours of service; breaks in service
Section 1.411(a)-7 - Definitions and special rules
Section 1.411(a)-8 - Changes in vesting schedule
Section 1.411(a)-8T - Changes in vesting schedule (temporary)
Section 1.411(a)-9 - Reserved
Section 1.411(a)-11 - Restriction and valuation of distributions
Section 1.411(a)(13)-1 - Statutory hybrid plans
Section 1.412(b)-2 - Amortization of experience gains in connection with certain group deferred annuity contracts
Section 1.413-1 - Special rules for collectively bargained plans
Section 1.414(r)-0 - Table of contents
Section 1.414(b)-1 - Controlled group of corporations
Section 1.414(e)-1 - Definition of church plan
Section 1.414(f)-1 - Definition of multiemployer plan
Section 1.414(g)-1 - Definition of plan administrator
Section 1.414(q)-1 - Highly compensated employee
Section 1.414(r)-1 - Requirements applicable to qualified separate lines of business
Section 1.414(s)-1 - Definition of compensation
Section 1.414(w)-1 - Permissible withdrawals from eligible automatic contribution arrangements
Section 1.414(q)-1T - Highly compensated employee (temporary)
Section 1.414(r)-2 - Line of business
Section 1.414(r)-3 - Separate line of business
Section 1.414(r)-5 - Qualified separate line of business-administrative scrutiny requirement-safe harbors
Section 1.414(r)-6 - Qualified separate line of business-administrative scrutiny requirement-individual determinations
Section 1.414(r)-7 - Determination of the employees of an employer's qualified separate lines of business
Section 1.414(r)-8 - Separate application of section 410(b)
Section 1.414(r)-9 - Separate application of section 401(a)(26)
Section 1.414(r)-10 - Separate application of section 129(d)(8). [Reserved]
Section 1.414(r)-11 - Definitions and special rules
Section 1.415(a)-1 - General rules with respect to limitations on benefits and contributions under qualified plans
Section 1.415(b)-1 - Limitations for defined benefit plans
Section 1.415(f)-1 - Aggregating plans
Section 1.415(g)-1 - Disqualification of plans and trusts
Section 1.415(j)-1 - Limitation year
Section 1.415(b)-2 - Multiple annuity starting dates. [Reserved]
Section 1.416-1 - Questions and answers on top-heavy plans
Section 1.417(e)-1 - Restrictions and valuations of distributions from plans subject to sections 401(a)(11) and 417
Section 1.417(e)-1T - Restrictions and valuations of distributions from plans subject to sections 401(a)(11) and 417. (Temporary)
Section 1.417(a)(3)-1 - Required explanation of qualified joint and survivor annuity and qualified preretirement survivor annuity
Section 1.419-1T - Treatment of welfare benefit funds. (Temporary)
Section 1.419A-1T - Qualified asset account limitation of additions to account. (Temporary)
Section 1.419A-2T - Qualified asset account limitation for collectively bargained funds. (Temporary)
Section 1.419A(f)(6)-1 - Exception for 10 or more employer plan
Section 1.420-1 - Significant reduction in retiree health coverage during the cost maintenance period
Section 1.413-2 - Special rules for plans maintained by more than one employer
Section 1.410(a)-8 - Five consecutive 1-year breaks in service, transitional rules under the Retirement Equity Act of 1984
Section 1.414(r)-4 - Qualified separate line of business-fifty-employee and notice requirements
Section 1.412(i)-1 - Certain insurance contract plans
Section 1.414(v)-1 - Catch-up contributions
Section 1.401(l)-0 - Table of contents
Section 1.401(l)-1 - Permitted disparity in employer-provided contributions or benefits
Section 1.401(l)-2 - Permitted disparity for defined contribution plans
Section 1.401(l)-3 - Permitted disparity for defined benefit plans
Section 1.401(l)-4 - Special rules for railroad plans
Section 1.401(l)-5 - Overall permitted disparity limits
Section 1.401(l)-6 - Effective dates and transition rules
Section 1.414(l)-1 - Mergers and consolidations of plans or transfers of plan assets
Section 1.402(c)-1 - Taxability of beneficiary of certain foreign situs trusts
Section 1.402(c)-2 - Eligible rollover distributions; questions and answers
Section 1.402(c)-3 - Eligible rollover distributions; Qualified plan loan offsets
Section 1.403(c)-1 - Taxability of beneficiary under a nonqualified annuity
Section 1.404(c)-1 - Certain negotiated plans; effect of section 404(c)
Section 1.411(c)-1 - Allocation of accrued benefits between employer and employee contributions
Section 1.412(c)(1)-1 - Determinations to be made under funding method-terms defined
Section 1.412(c)(1)-2 - Shortfall method
Section 1.412(c)(1)-3 - Applying the minimum funding requirements to restored plans
Section 1.412(c)(2)-1 - Valuation of plan assets; reasonable actuarial valuation methods
Section 1.412(c)(3)-1 - Reasonable funding methods
Section 1.412(c)(3)-2 - Effective dates and transitional rules relating to reasonable funding methods
Section 1.414(c)-1 - Commonly controlled trades or businesses
Section 1.414(c)-3 - Exclusion of certain interests or stock in determining control
Section 1.414(c)-4 - Rules for determining ownership
Section 1.414(c)-5 - Certain tax-exempt organizations
Section 1.414(c)-6 - Effective date
Section 1.415(c)-1 - Limitations for defined contribution plans
Section 1.415(c)-2 - Compensation
Section 1.414(c)-2 - Two or more trades or businesses under common control
Section 1.402(d)-1 - Effect of section 402(d)
Section 1.404(d)-1T - Questions and answers relating to deductibility of deferred compensation and deferred benefits for independent contractors. (Temporary)
Section 1.410(d)-1 - Election by church to have participation, vesting, funding, etc. provisions apply
Section 1.411(d)-1 - Coordination of vesting and discrimination requirements. [Reserved]
Section 1.411(d)-2 - Termination or partial termination; discontinuance of contributions
Section 1.411(d)-3 - Section 411(d)(6) protected benefits
Section 1.411(d)-4 - Section 411(d)(6) protected benefits
Section 1.411(d)-5 - Reserved
Section 1.415(d)-1 - Cost-of-living adjustments
Section 1.401(m)-0 - Table of contents
Section 1.401(m)-1 - Employee contributions and matching contributions
Section 1.401(m)-2 - ACP test
Section 1.401(m)-3 - Safe harbor requirements
Section 1.401(m)-4 - Special rules for mergers, acquisitions and similar events. [Reserved]
Section 1.401(m)-5 - Definitions