Sections
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1.421-1
§ 1.421-1 Meaning and use of certain terms. -
1.421-2
§ 1.421-2 General rules. -
1.422-1
§ 1.422-1 Incentive stock options; general rules. -
1.422-2
§ 1.422-2 Incentive stock options defined. -
1.422-3
§ 1.422-3 Stockholder approval of incentive stock option plans. -
1.422-4
§ 1.422-4 $100,000 limitation for incentive stock options. -
1.422-5
§ 1.422-5 Permissible provisions. -
1.423-1
§ 1.423-1 Applicability of section 421(a). -
1.423-2
§ 1.423-2 Employee stock purchase plan defined. -
1.424-1
§ 1.424-1 Definitions and special rules applicable to statutory options. -
1.425-1.429
§§ 1.425-1.429 [Reserved] -
1.430(a)-1
§ 1.430(a)-1 Determination of minimum required contribution. -
1.430(d)-1
§ 1.430(d)-1 Determination of target normal cost and funding target. -
1.430(f)-1
§ 1.430(f)-1 Effect of prefunding balance and funding standard carryover balance. -
1.430(g)-1
§ 1.430(g)-1 Valuation date and valuation of plan assets. -
1.430(h)(2)-1
§ 1.430(h)(2)-1 Interest rates used to determine present value. -
1.430(h)(3)-1
§ 1.430(h)(3)-1 Mortality tables used to determine present value. -
1.430(h)(3)-2
§ 1.430(h)(3)-2 Plan-specific substitute mortality tables used to determine present value. -
1.430(i)-1
§ 1.430(i)-1 Special rules for plans in at-risk status. -
1.430(j)-1
§ 1.430(j)-1 Payment of minimum required contributions. -
1.431(c)(6)-1
§ 1.431(c)(6)-1 Mortality tables used to determine current liability. -
1.432
§ 1.432 [Reserved] -
1.432(e)(9)-1
§ 1.432(e)(9)-1 Benefit suspensions for multiemployer plans in critical and declining status. -
1.433(h)(3)-1
§ 1.433(h)(3)-1 Mortality tables used to determine current liability. -
1.434-1.435
§§ 1.434-1.435 [Reserved] -
1.436-0
§ 1.436-0 Table of contents. -
1.436-1
§ 1.436-1 Limits on benefits and benefit accruals under single employer defined benefit plans. -
1.437-1.440
§§ 1.437-1.440 [Reserved]