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Electronic Code of Federal Regulations

e-CFR data is current as of January 16, 2020

Title 26Chapter ISubchapter APart 1


TITLE 26—Internal Revenue

CHAPTER I—INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED)

SUBCHAPTER A—INCOME TAX (CONTINUED)

PART 1—INCOME TAXES (CONTINUED)

rule

DEFERRED COMPENSATION, ETC.

Pension, Profit-Sharing, Stock Bonus Plans, etc.

§1.401-0
Scope and definitions.
§1.401-1
Qualified pension, profit-sharing, and stock bonus plans.
§1.401-2
Impossibility of diversion under the trust instrument.
§1.401-3
Requirements as to coverage.
§§1.401-4-1.401-5
[Reserved]
§1.401-6
Termination of a qualified plan.
§1.401-7
Forfeitures under a qualified pension plan.
§1.401-8
[Reserved]
§1.401-9
Face-amount certificates—nontransferable annuity contracts.
§1.401-10
Definitions relating to plans covering self-employed individuals.
§1.401-11-1.401.13
[Reserved]
§1.401-14
Inclusion of medical benefits for retired employees in qualified pension or annuity plans.
§1.401(a)-1
Post-ERISA qualified plans and qualified trusts; in general.
§1.401(a)-2
Impossibility of diversion under qualified plan or trust.
§1.401(a)-4
Optional forms of benefit (before 1994).
§1.401(a)-11
Qualified joint and survivor annuities.
§1.401(a)-12
Mergers and consolidations of plans and transfers of plan assets.
§1.401(a)-13
Assignment or alienation of benefits.
§1.401(a)-14
Commencement of benefits under qualified trusts.
§1.401(a)-15
Requirement that plan benefits are not decreased on account of certain Social Security increases.
§1.401(a)-16
Limitations on benefits and contributions under qualified plans.
§1.401(a)-19
Nonforfeitability in case of certain withdrawals.
§1.401(a)-20
Requirements of qualified joint and survivor annuity and qualified preretirement survivor annuity.
§1.401(a)-21
Rules relating to the use of an electronic medium to provide applicable notices and to make participant elections.
§1.401(a)-30
Limit on elective deferrals.
§1.401(a)-50
Puerto Rican trusts; election to be treated as a domestic trust.
§1.401(a)(2)-1
Refund of mistaken employer contributions and withdrawal liability payments to multiemployer plans.
§1.401(a)(4)-0
Table of contents.
§1.401(a)(4)-1
Nondiscrimination requirements of section 401(a)(4).
§1.401(a)(4)-2
Nondiscrimination in amount of employer contributions under a defined contribution plan.
§1.401(a)(4)-3
Nondiscrimination in amount of employer-provided benefits under a defined benefit plan.
§1.401(a)(4)-4
Nondiscriminatory availability of benefits, rights, and features.
§1.401(a)(4)-5
Plan amendments and plan terminations.
§1.401(a)(4)-6
Contributory defined benefit plans.
§1.401(a)(4)-7
Imputation of permitted disparity.
§1.401(a)(4)-8
Cross-testing.
§1.401(a)(4)-9
Plan aggregation and restructuring.
§1.401(a)(4)-10
Testing of former employees.
§1.401(a)(4)-11
Additional rules.
§1.401(a)(4)-12
Definitions.
§1.401(a)(4)-13
Effective dates and fresh-start rules.
§1.401(a)(5)-1
Special rules relating to nondiscrimination requirements.
§1.401(a)(9)-0
Required minimum distributions; table of contents.
§1.401(a)(9)-1
Minimum distribution requirement in general.
§1.401(a)(9)-2
Distributions commencing during an employee's lifetime.
§1.401(a)(9)-3
Death before required beginning date.
§1.401(a)(9)-4
Determination of the designated beneficiary.
§1.401(a)(9)-5
Required minimum distributions from defined contribution plans.
§1.401(a)(9)-6
Required minimum distributions for defined benefit plans and annuity contracts.
§1.401(a)(9)-7
Rollovers and transfers.
§1.401(a)(9)-8
Special rules.
§1.401(a)(9)-9
Life expectancy and distribution period tables.
§1.401(a)(17)-1
Limitation on annual compensation.
§1.401(a)(26)-0
Table of contents.
§1.401(a)(26)-1
Minimum participation requirements.
§1.401(a)(26)-2
Minimum participation rule.
§1.401(a)(26)-3
Rules applicable to a defined benefit plan's prior benefit structure.
§1.401(a)(26)-4
Testing former employees.
§1.401(a)(26)-5
Employees who benefit under a plan.
§1.401(a)(26)-6
Excludable employees.
§1.401(a)(26)-7
Testing methods.
§1.401(a)(26)-8
Definitions.
§1.401(a)(26)-9
Effective dates and transition rules.
§1.401(a)(31)-1
Requirement to offer direct rollover of eligible rollover distributions; questions and answers.
§1.401(a)(35)-1
Diversification requirements for certain defined contribution plans.
§1.401(b)-1
Certain retroactive changes in plan.
§1.401(f)-1
Certain custodial accounts and annuity contracts.
§1.401(k)-0
Table of contents.
§1.401(k)-1
Certain cash or deferred arrangements.
§1.401(k)-2
ADP test.
§1.401(k)-3
Safe harbor requirements.
§1.401(k)-4
SIMPLE 401(k) plan requirements.
§1.401(k)-5
Special rules for mergers, acquisitions and similar events. [Reserved]
§1.401(k)-6
Definitions.
§1.401(l)-0
Table of contents.
§1.401(l)-1
Permitted disparity in employer-provided contributions or benefits.
§1.401(l)-2
Permitted disparity for defined contribution plans.
§1.401(l)-3
Permitted disparity for defined benefit plans.
§1.401(l)-4
Special rules for railroad plans.
§1.401(l)-5
Overall permitted disparity limits.
§1.401(l)-6
Effective dates and transition rules.
§1.401(m)-0
Table of contents.
§1.401(m)-1
Employee contributions and matching contributions.
§1.401(m)-2
ACP test.
§1.401(m)-3
Safe harbor requirements.
§1.401(m)-4
Special rules for mergers, acquisitions and similar events. [Reserved]
§1.401(m)-5
Definitions.
§1.402(a)-1
Taxability of beneficiary under a trust which meets the requirements of section 401(a).
§1.402(a)(5)-1T
Rollovers of partial distributions from qualified trusts and annuities. (Temporary)
§1.402(b)-1
Treatment of beneficiary of a trust not exempt under section 501(a).
§1.402(c)-1
Taxability of beneficiary of certain foreign situs trusts.
§1.402(c)-2
Eligible rollover distributions; questions and answers.
§1.402(d)-1
Effect of section 402(d).
§1.402(e)-1
[Reserved]
§1.402(f)-1
Required explanation of eligible rollover distributions; questions and answers.
§1.402(g)-0
Limitation on exclusion for elective deferrals, table of contents.
§1.402(g)-1
Limitation on exclusion for elective deferrals.
§1.402(g)-2
Increased limit for catch-up contributions.
§1.402(g)(3)-1
Employer contributions to purchase a section 403(b) contract under a salary reduction agreement.
§1.402A-1
Designated Roth Accounts.
§1.402A-2
Reporting and recordkeeping requirements with respect to designated Roth accounts.
§1.403(a)-1
Taxability of beneficiary under a qualified annuity plan.
§1.403(a)-2
Capital gains treatment for certain distributions.
§1.403(b)-0
Taxability under an annuity purchased by a section 501(c)(3) organization or a public school.
§1.403(b)-1
General overview of taxability under an annuity contract purchased by a section 501(c)(3) organization or a public school.
§1.403(b)-2
Definitions.
§1.403(b)-3
Exclusion for contributions to purchase section 403(b) contracts.
§1.403(b)-4
Contribution limitations.
§1.403(b)-5
Nondiscrimination rules.
§1.403(b)-6
Timing of distributions and benefits.
§1.403(b)-7
Taxation of distributions and benefits.
§1.403(b)-8
Funding.
§1.403(b)-9
Special rules for church plans.
§1.403(b)-10
Miscellaneous provisions.
§1.403(b)-11
Applicable dates.
§1.403(c)-1
Taxability of beneficiary under a nonqualified annuity.
§1.404(a)-1
Contributions of an employer to an employees' trust or annuity plan and compensation under a deferred payment plan; general rule.
§1.404(a)-1T
Questions and answers relating to deductibility of deferred compensation and deferred benefits for employees. (Temporary)
§1.404(a)-2
Information to be furnished by employer claiming deductions; taxable years ending before December 31, 1971.
§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).
§1.404(a)-4-1.404(a)-7
[Reserved]
§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).
§1.404(a)-9
[Reserved]
§1.404(a)-10
Profit-sharing plan of an affiliated group; application of section 404(a)(3)(B).
§1.404(a)-11
Trusts created or organized outside the United States; application of section 404(a)(4).
§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).
§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).
§1.404(a)-14
Special rules in connection with the Employee Retirement Income Security Act of 1974.
§1.404(b)-1
Method of contribution, etc., having the effect of a plan; effect of section 404(b).
§1.404(b)-1T
Method or arrangement of contributions, etc., deferring the receipt of compensation or providing for deferred benefits. (Temporary)
§1.404(c)-1
Certain negotiated plans; effect of section 404(c).
§1.404(d)-1T
Questions and answers relating to deductibility of deferred compensation and deferred benefits for independent contractors. (Temporary)
§1.404(e)-1
[Reserved]
§1.404(e)-1A
Contributions on behalf of a self-employed individual to or under a qualified pension, annuity, or profit-sharing plan.
§1.404(g)-1
Deduction of employer liability payments.
§1.404(k)-1T
Questions and answers relating to the deductibility of certain dividend distributions. (Temporary)
§1.404(k)-3
Disallowance of deduction for reacquisition payments.
§1.406-1
Treatment of certain employees of foreign subsidiaries as employees of the domestic corporation.
§1.407-1
Treatment of certain employees of domestic subsidiaries engaged in business outside the United States as employees of the domestic parent corporation.
§1.408-1
General rules.
§1.408-2
Individual retirement accounts.
§1.408-3
Individual retirement annuities.
§1.408-4
Treatment of distributions from individual retirement arrangements.
§1.408-5
Annual reports by trustees or issuers.
§1.408-6
Disclosure statements for individual retirement arrangements.
§1.408-7
Reports on distributions from individual retirement plans.
§1.408-8
Distribution requirements for individual retirement plans.
§1.408-11
Net income calculation for returned or recharacterized IRA contributions.
§1.408(q)-1
Deemed IRAs in qualified employer plans.
§1.408A-0
Roth IRAs; table of contents.
§1.408A-1
Roth IRAs in general.
§1.408A-2
Establishing Roth IRAs.
§1.408A-3
Contributions to Roth IRAs.
§1.408A-4
Converting amounts to Roth IRAs.
§1.408A-5
Recharacterized contributions.
§1.408A-6
Distributions.
§1.408A-7
Reporting.
§1.408A-8
Definitions.
§1.408A-9
Effective date.
§1.408A-10
Coordination between designated Roth accounts and Roth IRAs.
§1.409-1
Retirement bonds.
§1.409A-0
Table of contents.
§1.409A-1
Definitions and covered plans.
§1.409A-2
Deferral elections.
§1.409A-3
Permissible payments.
§1.409A-4
Calculation of income inclusion. [Reserved]
§1.409A-5
Funding. [Reserved]
§1.409A-6
Application of section 409A and effective dates.
§1.409(p)-1
Prohibited allocation of securities in an S corporation.
§1.409(p)-1T
Prohibited allocations of securities in an S corporation (temporary).

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