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Electronic Code of Federal Regulations

e-CFR data is current as of February 20, 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.

§1.410(a)-1
Minimum participation standards; general rules.
§1.410(a)-2
Effective dates.
§1.410(a)-3
Minimum age and service conditions.
§1.410(a)-3T
Minimum age and service conditions (temporary).
§1.410(a)-4
Maximum age conditions and time of participation.
§1.410(a)-5
Year of service; break in service.
§1.410(a)-6
Amendment of break in service rules; Transition period.
§1.410(a)-7
Elapsed time.
§1.410(a)-8
Five consecutive 1-year breaks in service, transitional rules under the Retirement Equity Act of 1984.
§1.410(a)-8T
Year of service; break in service (temporary).
§1.410(a)-9
Maternity and paternity absence.
§1.410(a)-9T
Elapsed time (temporary).
§1.410(b)-0
Table of contents.
§1.410(b)-1
[Reserved]
§1.410(b)-2
Minimum coverage requirements (after 1993).
§1.410(b)-3
Employees and former employees who benefit under a plan.
§1.410(b)-4
Nondiscriminatory classification test.
§1.410(b)-5
Average benefit percentage test.
§1.410(b)-6
Excludable employees.
§1.410(b)-7
Definition of plan and rules governing plan disaggregation and aggregation.
§1.410(b)-8
Additional rules.
§1.410(b)-9
Definitions.
§1.410(b)-10
Effective dates and transition rules.
§1.410(d)-1
Election by church to have participation, vesting, funding, etc. provisions apply.
§1.411(a)-1
Minimum vesting standards; general rules.
§1.411(a)-2
Effective dates.
§1.411(a)-3
Vesting in employer-derived benefits.
§1.411(a)-3T
Vesting in employer-derived benefits (temporary).
§1.411(a)-4
Forfeitures, suspensions, etc.
§1.411(a)-4T
Forfeitures, suspensions, etc. (temporary).
§1.411(a)-5
Service included in determination of nonforfeitable percentage.
§1.411(a)-6
Year of service; hours of service; breaks in service.
§1.411(a)-7
Definitions and special rules.
§1.411(a)-8
Changes in vesting schedule.
§1.411(a)-8T
Changes in vesting schedule (temporary).
§1.411(a)-9
[Reserved]
§1.411(a)-11
Restriction and valuation of distributions.
§1.411(a)(13)-1
Statutory hybrid plans.
§1.411(b)-1
Accrued benefit requirements.
§1.411(b)(5)-1
Reduction in rate of benefit accrual under a defined benefit plan.
§1.411(c)-1
Allocation of accrued benefits between employer and employee contributions.
§1.411(d)-1
Coordination of vesting and discrimination requirements. [Reserved]
§1.411(d)-2
Termination or partial termination; discontinuance of contributions.
§1.411(d)-3
Section 411(d)(6) protected benefits.
§1.411(d)-4
Section 411(d)(6) protected benefits.
§1.411(d)-5
[Reserved]
§1.412(b)-2
Amortization of experience gains in connection with certain group deferred annuity contracts.
§1.412(c)(1)-1
Determinations to be made under funding method—terms defined.
§1.412(c)(1)-2
Shortfall method.
§1.412(c)(1)-3
Applying the minimum funding requirements to restored plans.
§1.412(c)(2)-1
Valuation of plan assets; reasonable actuarial valuation methods.
§1.412(c)(3)-1
Reasonable funding methods.
§1.412(c)(3)-2
Effective dates and transitional rules relating to reasonable funding methods.
§1.412(i)-1
Certain insurance contract plans.
§1.413-1
Special rules for collectively bargained plans.
§1.413-2
Special rules for plans maintained by more than one employer.
§1.414(b)-1
Controlled group of corporations.
§1.414(c)-1
Commonly controlled trades or businesses.
§1.414(c)-2
Two or more trades or businesses under common control.
§1.414(c)-3
Exclusion of certain interests or stock in determining control.
§1.414(c)-4
Rules for determining ownership.
§1.414(c)-5
Certain tax-exempt organizations.
§1.414(c)-6
Effective date.
§1.414(e)-1
Definition of church plan.
§1.414(f)-1
Definition of multiemployer plan.
§1.414(g)-1
Definition of plan administrator.
§1.414(l)-1
Mergers and consolidations of plans or transfers of plan assets.
§1.414(q)-1
Highly compensated employee.
§1.414(q)-1T
Highly compensated employee (temporary).
§1.414(r)-0
Table of contents.
§1.414(r)-1
Requirements applicable to qualified separate lines of business.
§1.414(r)-2
Line of business.
§1.414(r)-3
Separate line of business.
§1.414(r)-4
Qualified separate line of business—fifty-employee and notice requirements.
§1.414(r)-5
Qualified separate line of business—administrative scrutiny requirement—safe harbors.
§1.414(r)-6
Qualified separate line of business—administrative scrutiny requirement—individual determinations.
§1.414(r)-7
Determination of the employees of an employer's qualified separate lines of business.
§1.414(r)-8
Separate application of section 410(b).
§1.414(r)-9
Separate application of section 401(a)(26).
§1.414(r)-10
Separate application of section 129(d)(8). [Reserved]
§1.414(r)-11
Definitions and special rules.
§1.414(s)-1
Definition of compensation.
§1.414(v)-1
Catch-up contributions.
§1.414(w)-1
Permissible withdrawals from eligible automatic contribution arrangements.
§1.415(a)-1
General rules with respect to limitations on benefits and contributions under qualified plans.
§1.415(b)-1
Limitations for defined benefit plans.
§1.415(b)-2
Multiple annuity starting dates. [Reserved]
§1.415(c)-1
Limitations for defined contribution plans.
§1.415(c)-2
Compensation.
§1.415(d)-1
Cost-of-living adjustments.
§1.415(f)-1
Aggregating plans.
§1.415(g)-1
Disqualification of plans and trusts.
§1.415(j)-1
Limitation year.
§1.416-1
Questions and answers on top-heavy plans.
§1.417(a)(3)-1
Required explanation of qualified joint and survivor annuity and qualified preretirement survivor annuity.
§1.417(e)-1
Restrictions and valuations of distributions from plans subject to sections 401(a)(11) and 417.
§1.417(e)-1T
Restrictions and valuations of distributions from plans subject to sections 401(a)(11) and 417. (Temporary)
§1.419-1T
Treatment of welfare benefit funds. (Temporary)
§1.419A-1T
Qualified asset account limitation of additions to account. (Temporary)
§1.419A-2T
Qualified asset account limitation for collectively bargained funds. (Temporary)
§1.419A(f)(6)-1
Exception for 10 or more employer plan.
§1.420-1
Significant reduction in retiree health coverage during the cost maintenance period.

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]

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