PENSION, PROFIT-SHARING, STOCK BONUS PLANS, ETC.

  1. Law
  2. USC 26
  3. Internal Revenue Code
  4. Income Taxes
  5. NORMAL TAXES AND SURTAXES
  6. Deferred Compensation, Etc.
  7. PENSION, PROFIT-SHARING, STOCK BONUS PLANS, ETC.

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Section
401

Qualified pension, profit-sharing, and stock bonus plans

Subpart
A

General Rule

Section
410

Minimum participation standards

Subpart
B

Special Rules

Subpart
C

Insolvent Plans

Section
419

Treatment of funded welfare benefit plans

Subpart
D

Treatment of Welfare Benefit Funds

Section
420

Transfers of excess pension assets to retiree health accounts

Subpart
E

Treatment of Transfers to Retiree Health Accounts