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

  1. Law
  2. CFR 26
  3. Internal Revenue
  4. Internal Revenue Service, Department of the Treasury
  5. Income Tax
  6. Income Taxes
  7. Pension, Profit-Sharing, Stock Bonus Plans, Etc.

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Section
1.401-0

Scope and definitions.

Section
1.401-1

Qualified pension, profit-sharing, and stock bonus plans.

Section
1.401-2

Impossibility of diversion under the trust instrument.

Section
1.401-3

Requirements as to coverage.

Sections
1.401-4-1.401-5

§§ 1.401-4-1.401-5 [Reserved]

Section
1.401-6

Termination of a qualified plan.

Section
1.401-7

Forfeitures under a qualified pension plan.

Section
1.401-8

§ 1.401-8 [Reserved]

Section
1.401-9

Face-amount certificates - nontransferable annuity contracts.

Section
1.401-10

Definitions relating to plans covering self-employed individuals.

Section
1.401-11-1.401.13

§ 1.401-11-1.401.13 [Reserved]

Section
1.401-14

Inclusion of medical benefits for retired employees in qualified pension or annuity plans.

Section
1.401(a)-1

Post-ERISA qualified plans and qualified trusts; in general.

Section
1.401(a)-2

Impossibility of diversion under qualified plan or trust.

Section
1.401(a)-4

Optional forms of benefit (before 1994).

Section
1.401(a)-11

Qualified joint and survivor annuities.

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(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)-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)-30

Limit on elective deferrals.

Section
1.401(a)-50

Puerto Rican trusts; election to be treated as a domestic trust.

Section
1.401(a)(2)-1

Refund of mistaken employer contributions and withdrawal liability payments to multiemployer plans.

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(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(a)(5)-1

Special rules relating to nondiscrimination requirements.

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(a)(17)-1

Limitation on annual compensation.

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)(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(b)-1

Certain retroactive changes in plan.

Section
1.401(f)-1

Certain custodial accounts and annuity contracts.

Section
1.401(k)-0

Table of contents.

Section
1.401(k)-1

Certain cash or deferred arrangements.

Section
1.401(k)-2

ADP test.

Section
1.401(k)-3

Safe harbor requirements.

Section
1.401(k)-4

SIMPLE 401(k) plan requirements.

Section
1.401(k)-5

§ 1.401(k)-5 Special rules for mergers, acquisitions and similar events. [Reserved]