PocketLaw
Home
Catalog
Law Online
Teams
Our Free Mobile App
Special Rules
Law
USC 26
Internal Revenue Code
Income Taxes
NORMAL TAXES AND SURTAXES
Deferred Compensation, Etc.
PENSION, PROFIT-SHARING, STOCK BONUS PLANS, ETC.
Special Rules
Checkout our iOS App for a better way to browser and research.
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