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Statutes, codes, and regulations
United States Code
Title 26 - INTERNAL REVENUE CODESubtitle A - Income TaxesChapter 1 - NORMAL TAXES AND SURTAXESSubchapter D - Deferred Compensation, Etc.
Part I - PENSION, PROFIT-SHARING, STOCK BONUS PLANS, ETC.
Subpart B - SPECIAL RULES

Subpart B - SPECIAL RULES

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  • Section 410 - Minimum participation standards
  • Section 411 - Minimum vesting standards
  • Section 412 - Minimum funding standards
  • Section 413 - Collectively bargained plans, etc.
  • Section 414 - Definitions and special rules
  • Section 415 - Limitations on benefits and contribution under qualified plans
  • Section 416 - Special rules for top-heavy plans
  • Section 417 - Definitions and special rules for purposes of minimum survivor annuity requirements
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