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

Sections

• 1.401-0
  § 1.401-0 Scope and definitions.
• 1.401-1
  § 1.401-1 Qualified pension, profit-sharing, and stock bonus plans.
• 1.401-2
  § 1.401-2 Impossibility of diversion under the trust instrument.
• 1.401-3
  § 1.401-3 Requirements as to coverage.
• 1.401-4-1.401-5
  §§ 1.401-4-1.401-5 [Reserved]
• 1.401-6
  § 1.401-6 Termination of a qualified plan.
• 1.401-7
  § 1.401-7 Forfeitures under a qualified pension plan.
• 1.401-8
  § 1.401-8 [Reserved]
• 1.401-9
  § 1.401-9 Face-amount certificates—nontransferable annuity contracts.
• 1.401-10
  § 1.401-10 Definitions relating to plans covering self-employed individuals.
• 1.401-11-1.401.13
  § 1.401-11-1.401.13 [Reserved]
• 1.401-14
  § 1.401-14 Inclusion of medical benefits for retired employees in qualified pension or annuity plans.
• 1.401(a)-1
  § 1.401(a)-1 Post-ERISA qualified plans and qualified trusts; in general.
• 1.401(a)-2
  § 1.401(a)-2 Impossibility of diversion under qualified plan or trust.
• 1.401(a)-4
  § 1.401(a)-4 Optional forms of benefit (before 1994).
• 1.401(a)-11
  § 1.401(a)-11 Qualified joint and survivor annuities.
• 1.401(a)-12
  § 1.401(a)-12 Mergers and consolidations of plans and transfers of plan assets.
• 1.401(a)-13
  § 1.401(a)-13 Assignment or alienation of benefits.
• 1.401(a)-14
  § 1.401(a)-14 Commencement of benefits under qualified trusts.
• 1.401(a)-15
  § 1.401(a)-15 Requirement that plan benefits are not decreased on account of certain Social Security increases.
• 1.401(a)-16
  § 1.401(a)-16 Limitations on benefits and contributions under qualified plans.
• 1.401(a)-19
  § 1.401(a)-19 Nonforfeitability in case of certain withdrawals.
• 1.401(a)-20
  § 1.401(a)-20 Requirements of qualified joint and survivor annuity and qualified preretirement survivor annuity.
• 1.401(a)-21
  § 1.401(a)-21 Rules relating to the use of an electronic medium to provide applicable notices and to make participant elections.
• 1.401(a)-30
  § 1.401(a)-30 Limit on elective deferrals.
• 1.401(a)-50
  § 1.401(a)-50 Puerto Rican trusts; election to be treated as a domestic trust.
• 1.401(a)(2)-1
  § 1.401(a)(2)-1 Refund of mistaken employer contributions and withdrawal liability payments to multiemployer plans.
• 1.401(a)(4)-0
  § 1.401(a)(4)-0 Table of contents.
• 1.401(a)(4)-1
  § 1.401(a)(4)-1 Nondiscrimination requirements of section 401(a)(4).
• 1.401(a)(4)-2
  § 1.401(a)(4)-2 Nondiscrimination in amount of employer contributions under a defined contribution plan.
• 1.401(a)(4)-3
  § 1.401(a)(4)-3 Nondiscrimination in amount of employer-provided benefits under a defined benefit plan.
• 1.401(a)(4)-4
  § 1.401(a)(4)-4 Nondiscriminatory availability of benefits, rights, and features.
• 1.401(a)(4)-5
  § 1.401(a)(4)-5 Plan amendments and plan terminations.
• 1.401(a)(4)-6
  § 1.401(a)(4)-6 Contributory defined benefit plans.
• 1.401(a)(4)-7
  § 1.401(a)(4)-7 Imputation of permitted disparity.
• 1.401(a)(4)-8
  § 1.401(a)(4)-8 Cross-testing.
• 1.401(a)(4)-9
  § 1.401(a)(4)-9 Plan aggregation and restructuring.
• 1.401(a)(4)-10
  § 1.401(a)(4)-10 Testing of former employees.
• 1.401(a)(4)-11
  § 1.401(a)(4)-11 Additional rules.
• 1.401(a)(4)-12
  § 1.401(a)(4)-12 Definitions.
• 1.401(a)(4)-13
  § 1.401(a)(4)-13 Effective dates and fresh-start rules.
• 1.401(a)(5)-1
  § 1.401(a)(5)-1 Special rules relating to nondiscrimination requirements.
• 1.401(a)(9)-0
  § 1.401(a)(9)-0 Required minimum distributions; table of contents.
• 1.401(a)(9)-1
  § 1.401(a)(9)-1 Minimum distribution requirement in general.
• 1.401(a)(9)-2
  § 1.401(a)(9)-2 Distributions commencing during an employee's lifetime.
• 1.401(a)(9)-3
  § 1.401(a)(9)-3 Death before required beginning date.
• 1.401(a)(9)-4
  § 1.401(a)(9)-4 Determination of the designated beneficiary.
• 1.401(a)(9)-5
  § 1.401(a)(9)-5 Required minimum distributions from defined contribution plans.
• 1.401(a)(9)-6
  § 1.401(a)(9)-6 Required minimum distributions for defined benefit plans and annuity contracts.
• 1.401(a)(9)-7
  § 1.401(a)(9)-7 Rollovers and transfers.
• 1.401(a)(9)-8
  § 1.401(a)(9)-8 Special rules.
• 1.401(a)(9)-9
  § 1.401(a)(9)-9 Life expectancy and Uniform Lifetime tables.
• 1.401(a)(17)-1
  § 1.401(a)(17)-1 Limitation on annual compensation.
• 1.401(a)(26)-0
  § 1.401(a)(26)-0 Table of contents.
• 1.401(a)(26)-1
  § 1.401(a)(26)-1 Minimum participation requirements.
• 1.401(a)(26)-2
  § 1.401(a)(26)-2 Minimum participation rule.
• 1.401(a)(26)-3
  § 1.401(a)(26)-3 Rules applicable to a defined benefit plan's prior benefit structure.
• 1.401(a)(26)-4
  § 1.401(a)(26)-4 Testing former employees.
• 1.401(a)(26)-5
  § 1.401(a)(26)-5 Employees who benefit under a plan.
• 1.401(a)(26)-6
  § 1.401(a)(26)-6 Excludable employees.
• 1.401(a)(26)-7
  § 1.401(a)(26)-7 Testing methods.
• 1.401(a)(26)-8
  § 1.401(a)(26)-8 Definitions.
• 1.401(a)(26)-9
  § 1.401(a)(26)-9 Effective dates and transition rules.
• 1.401(a)(31)-1
  § 1.401(a)(31)-1 Requirement to offer direct rollover of eligible rollover distributions; questions and answers.
• 1.401(a)(35)-1
  § 1.401(a)(35)-1 Diversification requirements for certain defined contribution plans.
• 1.401(b)-1
  § 1.401(b)-1 Certain retroactive changes in plan.
• 1.401(f)-1
  § 1.401(f)-1 Certain custodial accounts and annuity contracts.
• 1.401(k)-0
  § 1.401(k)-0 Table of contents.
• 1.401(k)-1
  § 1.401(k)-1 Certain cash or deferred arrangements.
• 1.401(k)-2
  § 1.401(k)-2 ADP test.
• 1.401(k)-3
  § 1.401(k)-3 Safe harbor requirements.
• 1.401(k)-4
  § 1.401(k)-4 SIMPLE 401(k) plan requirements.
• 1.401(k)-5
  § 1.401(k)-5 Special rules for mergers, acquisitions and similar events. [Reserved]
• 1.410(a)-1
  § 1.410(a)-1 Minimum participation standards; general rules.
• 1.410(a)-2
  § 1.410(a)-2 Effective dates.
• 1.410(a)-3
  § 1.410(a)-3 Minimum age and service conditions.
• 1.410(a)-3T
  § 1.410(a)-3T Minimum age and service conditions (temporary).
• 1.410(a)-4
  § 1.410(a)-4 Maximum age conditions and time of participation.
• 1.410(a)-5
  § 1.410(a)-5 Year of service; break in service.
• 1.410(a)-6
  § 1.410(a)-6 Amendment of break in service rules; Transition period.
• 1.410(a)-7
  § 1.410(a)-7 Elapsed time.
• 1.410(a)-8
  § 1.410(a)-8 Five consecutive 1-year breaks in service, transitional rules under the Retirement Equity Act of 1984.
• 1.410(a)-8T
  § 1.410(a)-8T Year of service; break in service (temporary).
• 1.410(a)-9
  § 1.410(a)-9 Maternity and paternity absence.
• 1.410(a)-9T
  § 1.410(a)-9T Elapsed time (temporary).
• 1.410(b)-0
  § 1.410(b)-0 Table of contents.
• 1.410(b)-1
  § 1.410(b)-1 [Reserved]
• 1.410(b)-2
  § 1.410(b)-2 Minimum coverage requirements (after 1993).
• 1.410(b)-3
  § 1.410(b)-3 Employees and former employees who benefit under a plan.
• 1.410(b)-4
  § 1.410(b)-4 Nondiscriminatory classification test.
• 1.410(b)-5
  § 1.410(b)-5 Average benefit percentage test.
• 1.410(b)-6
  § 1.410(b)-6 Excludable employees.
• 1.410(b)-7
  § 1.410(b)-7 Definition of plan and rules governing plan disaggregation and aggregation.
• 1.410(b)-8
  § 1.410(b)-8 Additional rules.
• 1.410(b)-9
  § 1.410(b)-9 Definitions.
• 1.410(b)-10
  § 1.410(b)-10 Effective dates and transition rules.
• 1.410(d)-1
  § 1.410(d)-1 Election by church to have participation, vesting, funding, etc. provisions apply.
• 1.411(a)-1
  § 1.411(a)-1 Minimum vesting standards; general rules.
• 1.411(a)-2
  § 1.411(a)-2 Effective dates.
• 1.411(a)-3
  § 1.411(a)-3 Vesting in employer-derived benefits.
• 1.411(a)-3T
  § 1.411(a)-3T Vesting in employer-derived benefits (temporary).
• 1.411(a)-4
  § 1.411(a)-4 Forfeitures, suspensions, etc.
• 1.411(a)-4T
  § 1.411(a)-4T Forfeitures, suspensions, etc. (temporary).
• 1.411(a)-5
  § 1.411(a)-5 Service included in determination of nonforfeitable percentage.
• 1.411(a)-6
  § 1.411(a)-6 Year of service; hours of service; breaks in service.
• 1.411(a)-7
  § 1.411(a)-7 Definitions and special rules.
• 1.411(a)-8
  § 1.411(a)-8 Changes in vesting schedule.
• 1.411(a)-8T
  § 1.411(a)-8T Changes in vesting schedule (temporary).
• 1.411(a)-9
  § 1.411(a)-9 [Reserved]
• 1.411(a)-11
  § 1.411(a)-11 Restriction and valuation of distributions.
• 1.411(a)(13)-1
  § 1.411(a)(13)-1 Statutory hybrid plans.
• 1.411(b)-1
  § 1.411(b)-1 Accrued benefit requirements.
• 1.411(b)(5)-1
  § 1.411(b)(5)-1 Reduction in rate of benefit accrual under a defined benefit plan.
• 1.411(c)-1
  § 1.411(c)-1 Allocation of accrued benefits between employer and employee contributions.
• 1.411(d)-1
  § 1.411(d)-1 Coordination of vesting and discrimination requirements. [Reserved]
• 1.411(d)-2
  § 1.411(d)-2 Termination or partial termination; discontinuance of contributions.
• 1.411(d)-3
  § 1.411(d)-3 Section 411(d)(6) protected benefits.
• 1.411(d)-4
  § 1.411(d)-4 Section 411(d)(6) protected benefits.
• 1.411(d)-5
  § 1.411(d)-5 [Reserved]
• 1.412(b)-2
  § 1.412(b)-2 Amortization of experience gains in connection with certain group deferred annuity contracts.
• 1.412(c)(1)-1
  § 1.412(c)(1)-1 Determinations to be made under funding method—terms defined.
• 1.412(c)(1)-2
  § 1.412(c)(1)-2 Shortfall method.
• 1.412(c)(1)-3
  § 1.412(c)(1)-3 Applying the minimum funding requirements to restored plans.
• 1.412(c)(2)-1
  § 1.412(c)(2)-1 Valuation of plan assets; reasonable actuarial valuation methods.
• 1.412(c)(3)-1
  § 1.412(c)(3)-1 Reasonable funding methods.
• 1.412(c)(3)-2
  § 1.412(c)(3)-2 Effective dates and transitional rules relating to reasonable funding methods.
• 1.412(i)-1
  § 1.412(i)-1 Certain insurance contract plans.
• 1.413-1
  § 1.413-1 Special rules for collectively bargained plans.
• 1.413-2
  § 1.413-2 Special rules for plans maintained by more than one employer.
• 1.414(b)-1
  § 1.414(b)-1 Controlled group of corporations.
• 1.414(c)-1
  § 1.414(c)-1 Commonly controlled trades or businesses.
• 1.414(c)-2
  § 1.414(c)-2 Two or more trades or businesses under common control.
• 1.414(c)-3
  § 1.414(c)-3 Exclusion of certain interests or stock in determining control.
• 1.414(c)-4
  § 1.414(c)-4 Rules for determining ownership.
• 1.414(c)-5
  § 1.414(c)-5 Certain tax-exempt organizations.
• 1.414(c)-6
  § 1.414(c)-6 Effective date.
• 1.414(e)-1
  § 1.414(e)-1 Definition of church plan.
• 1.414(f)-1
  § 1.414(f)-1 Definition of multiemployer plan.
• 1.414(g)-1
  § 1.414(g)-1 Definition of plan administrator.
• 1.414(l)-1
  § 1.414(l)-1 Mergers and consolidations of plans or transfers of plan assets.
• 1.414(q)-1
  § 1.414(q)-1 Highly compensated employee.
• 1.414(q)-1T
  § 1.414(q)-1T Highly compensated employee (temporary).
• 1.414(r)-0
  § 1.414(r)-0 Table of contents.
• 1.414(r)-1
  § 1.414(r)-1 Requirements applicable to qualified separate lines of business.
• 1.414(r)-2
  § 1.414(r)-2 Line of business.
• 1.414(r)-3
  § 1.414(r)-3 Separate line of business.
• 1.414(r)-4
  § 1.414(r)-4 Qualified separate line of business—fifty-employee and notice requirements.
• 1.414(r)-5
  § 1.414(r)-5 Qualified separate line of business—administrative scrutiny requirement—safe harbors.
• 1.414(r)-6
  § 1.414(r)-6 Qualified separate line of business—administrative scrutiny requirement—individual determinations.
• 1.414(r)-7
  § 1.414(r)-7 Determination of the employees of an employer's qualified separate lines of business.
• 1.414(r)-8
  § 1.414(r)-8 Separate application of section 410(b).
• 1.414(r)-9
  § 1.414(r)-9 Separate application of section 401(a)(26).
• 1.414(r)-10
  § 1.414(r)-10 Separate application of section 129(d)(8). [Reserved]
• 1.414(r)-11
  § 1.414(r)-11 Definitions and special rules.
• 1.414(s)-1
  § 1.414(s)-1 Definition of compensation.
• 1.414(v)-1
  § 1.414(v)-1 Catch-up contributions.
• 1.414(v)-2
  § 1.414(v)-2 Catch-up contributions required to be designated Roth contributions under section 414(v)(7).
• 1.414(w)-1
  § 1.414(w)-1 Permissible withdrawals from eligible automatic contribution arrangements.
• 1.415(a)-1
  § 1.415(a)-1 General rules with respect to limitations on benefits and contributions under qualified plans.
• 1.415(b)-1
  § 1.415(b)-1 Limitations for defined benefit plans.
• 1.415(b)-2
  § 1.415(b)-2 Multiple annuity starting dates. [Reserved]
• 1.415(c)-1
  § 1.415(c)-1 Limitations for defined contribution plans.
• 1.415(c)-2
  § 1.415(c)-2 Compensation.
• 1.415(d)-1
  § 1.415(d)-1 Cost-of-living adjustments.
• 1.415(f)-1
  § 1.415(f)-1 Aggregating plans.
• 1.415(g)-1
  § 1.415(g)-1 Disqualification of plans and trusts.
• 1.415(j)-1
  § 1.415(j)-1 Limitation year.
• 1.416-1
  § 1.416-1 Questions and answers on top-heavy plans.
• 1.417(a)(3)-1
  § 1.417(a)(3)-1 Required explanation of qualified joint and survivor annuity and qualified preretirement survivor annuity.
• 1.417(e)-1
  § 1.417(e)-1 Restrictions and valuations of distributions from plans subject to sections 401(a)(11) and 417.
• 1.417(e)-1T
  § 1.417(e)-1T Restrictions and valuations of distributions from plans subject to sections 401(a)(11) and 417. (Temporary)
• 1.419-1T
  § 1.419-1T Treatment of welfare benefit funds. (Temporary)
• 1.419A-1T
  § 1.419A-1T Qualified asset account limitation of additions to account. (Temporary)
• 1.419A-2T
  § 1.419A-2T Qualified asset account limitation for collectively bargained funds. (Temporary)
• 1.419A(f)(6)-1
  § 1.419A(f)(6)-1 Exception for 10 or more employer plan.
• 1.420-1
  § 1.420-1 Significant reduction in retiree health coverage during the cost maintenance period.