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Title 26

Displaying title 26, up to date as of 10/15/2026. Title 26 was last amended 10/06/2026.
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  1. Title 26 —Internal Revenue
  2. Chapter I —Internal Revenue Service, Department of the Treasury
  3. Subchapter A —Income Tax
  4. Part 1 —Income Taxes
  5. Pension, Profit-Sharing, Stock Bonus Plans, etc.   View Full Text
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Title 26Internal RevenuePart / Section
Chapter IInternal Revenue Service, Department of the Treasury1 – 899
Subchapter AIncome Tax1 – 18
Part 1Income Taxes1.0-1 – 1.9300-1
Pension, Profit-Sharing, Stock Bonus Plans, etc.1.401-0 – 1.401(k)-5
§ 1.401-0Scope and definitions.
§ 1.401-1Qualified pension, profit-sharing, and stock bonus plans.
§ 1.401-2Impossibility of diversion under the trust instrument.
§ 1.401-3Requirements as to coverage.
§§ 1.401-4-1.401-5 [Reserved]
§ 1.401-6Termination of a qualified plan.
§ 1.401-7Forfeitures under a qualified pension plan.
§ 1.401-8 [Reserved]
§ 1.401-9Face-amount certificates—nontransferable annuity contracts.
§ 1.401-10Definitions relating to plans covering self-employed individuals.
§ 1.401-11-1.401.13 [Reserved]
§ 1.401-14Inclusion of medical benefits for retired employees in qualified pension or annuity plans.
§ 1.401(a)-1Post-ERISA qualified plans and qualified trusts; in general.
§ 1.401(a)-2Impossibility of diversion under qualified plan or trust.
§ 1.401(a)-4Optional forms of benefit (before 1994).
§ 1.401(a)-11Qualified joint and survivor annuities.
§ 1.401(a)-12Mergers and consolidations of plans and transfers of plan assets.
§ 1.401(a)-13Assignment or alienation of benefits.
§ 1.401(a)-14Commencement of benefits under qualified trusts.
§ 1.401(a)-15Requirement that plan benefits are not decreased on account of certain Social Security increases.
§ 1.401(a)-16Limitations on benefits and contributions under qualified plans.
§ 1.401(a)-19Nonforfeitability in case of certain withdrawals.
§ 1.401(a)-20Requirements of qualified joint and survivor annuity and qualified preretirement survivor annuity.
§ 1.401(a)-21Rules relating to the use of an electronic medium to provide applicable notices and to make participant elections.
§ 1.401(a)-30Limit on elective deferrals.
§ 1.401(a)-50Puerto Rican trusts; election to be treated as a domestic trust.
§ 1.401(a)(2)-1Refund of mistaken employer contributions and withdrawal liability payments to multiemployer plans.
§ 1.401(a)(4)-0Table of contents.
§ 1.401(a)(4)-1Nondiscrimination requirements of section 401(a)(4).
§ 1.401(a)(4)-2Nondiscrimination in amount of employer contributions under a defined contribution plan.
§ 1.401(a)(4)-3Nondiscrimination in amount of employer-provided benefits under a defined benefit plan.
§ 1.401(a)(4)-4Nondiscriminatory availability of benefits, rights, and features.
§ 1.401(a)(4)-5Plan amendments and plan terminations.
§ 1.401(a)(4)-6Contributory defined benefit plans.
§ 1.401(a)(4)-7Imputation of permitted disparity.
§ 1.401(a)(4)-8Cross-testing.
§ 1.401(a)(4)-9Plan aggregation and restructuring.
§ 1.401(a)(4)-10Testing of former employees.
§ 1.401(a)(4)-11Additional rules.
§ 1.401(a)(4)-12Definitions.
§ 1.401(a)(4)-13Effective dates and fresh-start rules.
§ 1.401(a)(5)-1Special rules relating to nondiscrimination requirements.
§ 1.401(a)(9)-0Required minimum distributions; table of contents.
§ 1.401(a)(9)-1Minimum distribution requirement in general.
§ 1.401(a)(9)-2Distributions commencing during an employee's lifetime.
§ 1.401(a)(9)-3Death before required beginning date.
§ 1.401(a)(9)-4Determination of the designated beneficiary.
§ 1.401(a)(9)-5Required minimum distributions from defined contribution plans.
§ 1.401(a)(9)-6Required minimum distributions for defined benefit plans and annuity contracts.
§ 1.401(a)(9)-7Rollovers and transfers.
§ 1.401(a)(9)-8Special rules.
§ 1.401(a)(9)-9Life expectancy and Uniform Lifetime tables.
§ 1.401(a)(17)-1Limitation on annual compensation.
§ 1.401(a)(26)-0Table of contents.
§ 1.401(a)(26)-1Minimum participation requirements.
§ 1.401(a)(26)-2Minimum participation rule.
§ 1.401(a)(26)-3Rules applicable to a defined benefit plan's prior benefit structure.
§ 1.401(a)(26)-4Testing former employees.
§ 1.401(a)(26)-5Employees who benefit under a plan.
§ 1.401(a)(26)-6Excludable employees.
§ 1.401(a)(26)-7Testing methods.
§ 1.401(a)(26)-8Definitions.
§ 1.401(a)(26)-9Effective dates and transition rules.
§ 1.401(a)(31)-1Requirement to offer direct rollover of eligible rollover distributions; questions and answers.
§ 1.401(a)(35)-1Diversification requirements for certain defined contribution plans.
§ 1.401(b)-1Certain retroactive changes in plan.
§ 1.401(f)-1Certain custodial accounts and annuity contracts.
§ 1.401(k)-0Table of contents.
§ 1.401(k)-1Certain cash or deferred arrangements.
§ 1.401(k)-2ADP test.
§ 1.401(k)-3Safe harbor requirements.
§ 1.401(k)-4SIMPLE 401(k) plan requirements.
§ 1.401(k)-5 Special rules for mergers, acquisitions and similar events. [Reserved]
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