Special Rules

  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.
  8. Special Rules

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Section
410

Minimum participation standards

Section
411

Minimum vesting standards

Section
412

Minimum funding standards

Section
413

Collectively bargained plans, etc.

Section
414

Definitions and special rules

Section
415

Limitations on benefits and contribution under qualified plans

Section
416

Special rules for top-heavy plans

Section
417

Definitions and special rules for purposes of minimum survivor annuity requirements