Title 26

Volume 6 CHAPTER I SUBCHAP A

Subchapter A - Income Tax (continued)

26:6.0.1.1.1PART 1
PART 1 - INCOME TAXES (CONTINUED)
26:6.0.1.1.1.0.1SUBJGRP 1
  DEFERRED COMPENSATION, ETC.
26:6.0.1.1.1.0.2SUBJGRP 2
  Pension, Profit-Sharing, Stock Bonus Plans, etc.
26:6.0.1.1.1.0.2.1SECTION 1.401-0
     1.401-0 Scope and definitions.
26:6.0.1.1.1.0.2.2SECTION 1.401-1
     1.401-1 Qualified pension, profit-sharing, and stock bonus plans.
26:6.0.1.1.1.0.2.3SECTION 1.401-2
     1.401-2 Impossibility of diversion under the trust instrument.
26:6.0.1.1.1.0.2.4SECTION 1.401-3
     1.401-3 Requirements as to coverage.
26:6.0.1.1.1.0.2.5SECTION 1.401-4-1.401-5
     1.401-4-1.401-5 [Reserved]
26:6.0.1.1.1.0.2.6SECTION 1.401-6
     1.401-6 Termination of a qualified plan.
26:6.0.1.1.1.0.2.7SECTION 1.401-7
     1.401-7 Forfeitures under a qualified pension plan.
26:6.0.1.1.1.0.2.8SECTION 1.401-8
     1.401-8 [Reserved]
26:6.0.1.1.1.0.2.9SECTION 1.401-9
     1.401-9 Face-amount certificates - nontransferable annuity contracts.
26:6.0.1.1.1.0.2.10SECTION 1.401-10
     1.401-10 Definitions relating to plans covering self-employed individuals.
26:6.0.1.1.1.0.2.11SECTION 1.401-11-1.401.13
     1.401-11-1.401.13 [Reserved]
26:6.0.1.1.1.0.2.12SECTION 1.401-14
     1.401-14 Inclusion of medical benefits for retired employees in qualified pension or annuity plans.
26:6.0.1.1.1.0.2.13SECTION 1.401(a)-1
     1.401(a)-1 Post-ERISA qualified plans and qualified trusts; in general.
26:6.0.1.1.1.0.2.14SECTION 1.401(a)-2
     1.401(a)-2 Impossibility of diversion under qualified plan or trust.
26:6.0.1.1.1.0.2.15SECTION 1.401(a)-4
     1.401(a)-4 Optional forms of benefit (before 1994).
26:6.0.1.1.1.0.2.16SECTION 1.401(a)-11
     1.401(a)-11 Qualified joint and survivor annuities.
26:6.0.1.1.1.0.2.17SECTION 1.401(a)-12
     1.401(a)-12 Mergers and consolidations of plans and transfers of plan assets.
26:6.0.1.1.1.0.2.18SECTION 1.401(a)-13
     1.401(a)-13 Assignment or alienation of benefits.
26:6.0.1.1.1.0.2.19SECTION 1.401(a)-14
     1.401(a)-14 Commencement of benefits under qualified trusts.
26:6.0.1.1.1.0.2.20SECTION 1.401(a)-15
     1.401(a)-15 Requirement that plan benefits are not decreased on account of certain Social Security increases.
26:6.0.1.1.1.0.2.21SECTION 1.401(a)-16
     1.401(a)-16 Limitations on benefits and contributions under qualified plans.
26:6.0.1.1.1.0.2.22SECTION 1.401(a)-19
     1.401(a)-19 Nonforfeitability in case of certain withdrawals.
26:6.0.1.1.1.0.2.23SECTION 1.401(a)-20
     1.401(a)-20 Requirements of qualified joint and survivor annuity and qualified preretirement survivor annuity.
26:6.0.1.1.1.0.2.24SECTION 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.
26:6.0.1.1.1.0.2.25SECTION 1.401(a)-30
     1.401(a)-30 Limit on elective deferrals.
26:6.0.1.1.1.0.2.26SECTION 1.401(a)-50
     1.401(a)-50 Puerto Rican trusts; election to be treated as a domestic trust.
26:6.0.1.1.1.0.2.27SECTION 1.401(a)(2)-1
     1.401(a)(2)-1 Refund of mistaken employer contributions and withdrawal liability payments to multiemployer plans.
26:6.0.1.1.1.0.2.28SECTION 1.401(a)(4)-0
     1.401(a)(4)-0 Table of contents.
26:6.0.1.1.1.0.2.29SECTION 1.401(a)(4)-1
     1.401(a)(4)-1 Nondiscrimination requirements of section 401(a)(4).
26:6.0.1.1.1.0.2.30SECTION 1.401(a)(4)-2
     1.401(a)(4)-2 Nondiscrimination in amount of employer contributions under a defined contribution plan.
26:6.0.1.1.1.0.2.31SECTION 1.401(a)(4)-3
     1.401(a)(4)-3 Nondiscrimination in amount of employer-provided benefits under a defined benefit plan.
26:6.0.1.1.1.0.2.32SECTION 1.401(a)(4)-4
     1.401(a)(4)-4 Nondiscriminatory availability of benefits, rights, and features.
26:6.0.1.1.1.0.2.33SECTION 1.401(a)(4)-5
     1.401(a)(4)-5 Plan amendments and plan terminations.
26:6.0.1.1.1.0.2.34SECTION 1.401(a)(4)-6
     1.401(a)(4)-6 Contributory defined benefit plans.
26:6.0.1.1.1.0.2.35SECTION 1.401(a)(4)-7
     1.401(a)(4)-7 Imputation of permitted disparity.
26:6.0.1.1.1.0.2.36SECTION 1.401(a)(4)-8
     1.401(a)(4)-8 Cross-testing.
26:6.0.1.1.1.0.2.37SECTION 1.401(a)(4)-9
     1.401(a)(4)-9 Plan aggregation and restructuring.
26:6.0.1.1.1.0.2.38SECTION 1.401(a)(4)-10
     1.401(a)(4)-10 Testing of former employees.
26:6.0.1.1.1.0.2.39SECTION 1.401(a)(4)-11
     1.401(a)(4)-11 Additional rules.
26:6.0.1.1.1.0.2.40SECTION 1.401(a)(4)-12
     1.401(a)(4)-12 Definitions.
26:6.0.1.1.1.0.2.41SECTION 1.401(a)(4)-13
     1.401(a)(4)-13 Effective dates and fresh-start rules.
26:6.0.1.1.1.0.2.42SECTION 1.401(a)(5)-1
     1.401(a)(5)-1 Special rules relating to nondiscrimination requirements.
26:6.0.1.1.1.0.2.43SECTION 1.401(a)(9)-0
     1.401(a)(9)-0 Required minimum distributions; table of contents.
26:6.0.1.1.1.0.2.44SECTION 1.401(a)(9)-1
     1.401(a)(9)-1 Minimum distribution requirement in general.
26:6.0.1.1.1.0.2.45SECTION 1.401(a)(9)-2
     1.401(a)(9)-2 Distributions commencing during an employee's lifetime.
26:6.0.1.1.1.0.2.46SECTION 1.401(a)(9)-3
     1.401(a)(9)-3 Death before required beginning date.
26:6.0.1.1.1.0.2.47SECTION 1.401(a)(9)-4
     1.401(a)(9)-4 Determination of the designated beneficiary.
26:6.0.1.1.1.0.2.48SECTION 1.401(a)(9)-5
     1.401(a)(9)-5 Required minimum distributions from defined contribution plans.
26:6.0.1.1.1.0.2.49SECTION 1.401(a)(9)-6
     1.401(a)(9)-6 Required minimum distributions for defined benefit plans and annuity contracts.
26:6.0.1.1.1.0.2.50SECTION 1.401(a)(9)-7
     1.401(a)(9)-7 Rollovers and transfers.
26:6.0.1.1.1.0.2.51SECTION 1.401(a)(9)-8
     1.401(a)(9)-8 Special rules.
26:6.0.1.1.1.0.2.52SECTION 1.401(a)(9)-9
     1.401(a)(9)-9 Life expectancy and distribution period tables.
26:6.0.1.1.1.0.2.53SECTION 1.401(a)(17)-1
     1.401(a)(17)-1 Limitation on annual compensation.
26:6.0.1.1.1.0.2.54SECTION 1.401(a)(26)-0
     1.401(a)(26)-0 Table of contents.
26:6.0.1.1.1.0.2.55SECTION 1.401(a)(26)-1
     1.401(a)(26)-1 Minimum participation requirements.
26:6.0.1.1.1.0.2.56SECTION 1.401(a)(26)-2
     1.401(a)(26)-2 Minimum participation rule.
26:6.0.1.1.1.0.2.57SECTION 1.401(a)(26)-3
     1.401(a)(26)-3 Rules applicable to a defined benefit plan's prior benefit structure.
26:6.0.1.1.1.0.2.58SECTION 1.401(a)(26)-4
     1.401(a)(26)-4 Testing former employees.
26:6.0.1.1.1.0.2.59SECTION 1.401(a)(26)-5
     1.401(a)(26)-5 Employees who benefit under a plan.
26:6.0.1.1.1.0.2.60SECTION 1.401(a)(26)-6
     1.401(a)(26)-6 Excludable employees.
26:6.0.1.1.1.0.2.61SECTION 1.401(a)(26)-7
     1.401(a)(26)-7 Testing methods.
26:6.0.1.1.1.0.2.62SECTION 1.401(a)(26)-8
     1.401(a)(26)-8 Definitions.
26:6.0.1.1.1.0.2.63SECTION 1.401(a)(26)-9
     1.401(a)(26)-9 Effective dates and transition rules.
26:6.0.1.1.1.0.2.64SECTION 1.401(a)(31)-1
     1.401(a)(31)-1 Requirement to offer direct rollover of eligible rollover distributions; questions and answers.
26:6.0.1.1.1.0.2.65SECTION 1.401(a)(35)-1
     1.401(a)(35)-1 Diversification requirements for certain defined contribution plans.
26:6.0.1.1.1.0.2.66SECTION 1.401(b)-1
     1.401(b)-1 Certain retroactive changes in plan.
26:6.0.1.1.1.0.2.67SECTION 1.401(f)-1
     1.401(f)-1 Certain custodial accounts and annuity contracts.
26:6.0.1.1.1.0.2.68SECTION 1.401(k)-0
     1.401(k)-0 Table of contents.
26:6.0.1.1.1.0.2.69SECTION 1.401(k)-1
     1.401(k)-1 Certain cash or deferred arrangements.
26:6.0.1.1.1.0.2.70SECTION 1.401(k)-2
     1.401(k)-2 ADP test.
26:6.0.1.1.1.0.2.71SECTION 1.401(k)-3
     1.401(k)-3 Safe harbor requirements.
26:6.0.1.1.1.0.2.72SECTION 1.401(k)-4
     1.401(k)-4 SIMPLE 401(k) plan requirements.
26:6.0.1.1.1.0.2.73SECTION 1.401(k)-5
     1.401(k)-5 Special rules for mergers, acquisitions and similar events. [Reserved]
26:6.0.1.1.1.0.3.74SECTION 1.401(k)-6
     1.401(k)-6 Definitions.
26:6.0.1.1.1.0.3.75SECTION 1.401(l)-0
     1.401(l)-0 Table of contents.
26:6.0.1.1.1.0.3.76SECTION 1.401(l)-1
     1.401(l)-1 Permitted disparity in employer-provided contributions or benefits.
26:6.0.1.1.1.0.3.77SECTION 1.401(l)-2
     1.401(l)-2 Permitted disparity for defined contribution plans.
26:6.0.1.1.1.0.3.78SECTION 1.401(l)-3
     1.401(l)-3 Permitted disparity for defined benefit plans.
26:6.0.1.1.1.0.3.79SECTION 1.401(l)-4
     1.401(l)-4 Special rules for railroad plans.
26:6.0.1.1.1.0.3.80SECTION 1.401(l)-5
     1.401(l)-5 Overall permitted disparity limits.
26:6.0.1.1.1.0.3.81SECTION 1.401(l)-6
     1.401(l)-6 Effective dates and transition rules.
26:6.0.1.1.1.0.3.82SECTION 1.401(m)-0
     1.401(m)-0 Table of contents.
26:6.0.1.1.1.0.3.83SECTION 1.401(m)-1
     1.401(m)-1 Employee contributions and matching contributions.
26:6.0.1.1.1.0.3.84SECTION 1.401(m)-2
     1.401(m)-2 ACP test.
26:6.0.1.1.1.0.3.85SECTION 1.401(m)-3
     1.401(m)-3 Safe harbor requirements.
26:6.0.1.1.1.0.3.86SECTION 1.401(m)-4
     1.401(m)-4 Special rules for mergers, acquisitions and similar events. [Reserved]
26:6.0.1.1.1.0.3.87SECTION 1.401(m)-5
     1.401(m)-5 Definitions.
26:6.0.1.1.1.0.3.88SECTION 1.402(a)-1
     1.402(a)-1 Taxability of beneficiary under a trust which meets the requirements of section 401(a).
26:6.0.1.1.1.0.3.89SECTION 1.402(a)(5)-1T
     1.402(a)(5)-1T Rollovers of partial distributions from qualified trusts and annuities. (Temporary)
26:6.0.1.1.1.0.3.90SECTION 1.402(b)-1
     1.402(b)-1 Treatment of beneficiary of a trust not exempt under section 501(a).
26:6.0.1.1.1.0.3.91SECTION 1.402(c)-1
     1.402(c)-1 Taxability of beneficiary of certain foreign situs trusts.
26:6.0.1.1.1.0.3.92SECTION 1.402(c)-2
     1.402(c)-2 Eligible rollover distributions; questions and answers.
26:6.0.1.1.1.0.3.93SECTION 1.402(c)-3
     1.402(c)-3 Eligible rollover distributions; Qualified plan loan offsets.
26:6.0.1.1.1.0.3.94SECTION 1.402(d)-1
     1.402(d)-1 Effect of section 402(d).
26:6.0.1.1.1.0.3.95SECTION 1.402(e)-1
     1.402(e)-1 [Reserved]
26:6.0.1.1.1.0.3.96SECTION 1.402(f)-1
     1.402(f)-1 Required explanation of eligible rollover distributions; questions and answers.
26:6.0.1.1.1.0.3.97SECTION 1.402(g)-0
     1.402(g)-0 Limitation on exclusion for elective deferrals, table of contents.
26:6.0.1.1.1.0.3.98SECTION 1.402(g)-1
     1.402(g)-1 Limitation on exclusion for elective deferrals.
26:6.0.1.1.1.0.3.99SECTION 1.402(g)-2
     1.402(g)-2 Increased limit for catch-up contributions.
26:6.0.1.1.1.0.3.100SECTION 1.402(g)(3)-1
     1.402(g)(3)-1 Employer contributions to purchase a section 403(b) contract under a salary reduction agreement.
26:6.0.1.1.1.0.3.101SECTION 1.402A-1
     1.402A-1 Designated Roth Accounts.
26:6.0.1.1.1.0.3.102SECTION 1.402A-2
     1.402A-2 Reporting and recordkeeping requirements with respect to designated Roth accounts.
26:6.0.1.1.1.0.3.103SECTION 1.403(a)-1
     1.403(a)-1 Taxability of beneficiary under a qualified annuity plan.
26:6.0.1.1.1.0.3.104SECTION 1.403(a)-2
     1.403(a)-2 Capital gains treatment for certain distributions.
26:6.0.1.1.1.0.3.105SECTION 1.403(b)-0
     1.403(b)-0 Taxability under an annuity purchased by a section 501(c)(3) organization or a public school.
26:6.0.1.1.1.0.3.106SECTION 1.403(b)-1
     1.403(b)-1 General overview of taxability under an annuity contract purchased by a section 501(c)(3) organization or a public school.
26:6.0.1.1.1.0.3.107SECTION 1.403(b)-2
     1.403(b)-2 Definitions.
26:6.0.1.1.1.0.3.108SECTION 1.403(b)-3
     1.403(b)-3 Exclusion for contributions to purchase section 403(b) contracts.
26:6.0.1.1.1.0.3.109SECTION 1.403(b)-4
     1.403(b)-4 Contribution limitations.
26:6.0.1.1.1.0.3.110SECTION 1.403(b)-5
     1.403(b)-5 Nondiscrimination rules.
26:6.0.1.1.1.0.3.111SECTION 1.403(b)-6
     1.403(b)-6 Timing of distributions and benefits.
26:6.0.1.1.1.0.3.112SECTION 1.403(b)-7
     1.403(b)-7 Taxation of distributions and benefits.
26:6.0.1.1.1.0.3.113SECTION 1.403(b)-8
     1.403(b)-8 Funding.
26:6.0.1.1.1.0.3.114SECTION 1.403(b)-9
     1.403(b)-9 Special rules for church plans.
26:6.0.1.1.1.0.3.115SECTION 1.403(b)-10
     1.403(b)-10 Miscellaneous provisions.
26:6.0.1.1.1.0.3.116SECTION 1.403(b)-11
     1.403(b)-11 Applicable dates.
26:6.0.1.1.1.0.3.117SECTION 1.403(c)-1
     1.403(c)-1 Taxability of beneficiary under a nonqualified annuity.
26:6.0.1.1.1.0.3.118SECTION 1.404(a)-1
     1.404(a)-1 Contributions of an employer to an employees' trust or annuity plan and compensation under a deferred payment plan; general rule.
26:6.0.1.1.1.0.3.119SECTION 1.404(a)-1T
     1.404(a)-1T Questions and answers relating to deductibility of deferred compensation and deferred benefits for employees. (Temporary)
26:6.0.1.1.1.0.3.120SECTION 1.404(a)-2
     1.404(a)-2 Information to be furnished by employer claiming deductions; taxable years ending before December 31, 1971.
26:6.0.1.1.1.0.3.121SECTION 1.404(a)-3
     1.404(a)-3 Contributions of an employer to or under an employees' pension trust or annuity plan that meets the requirements of section 401(a); application of section 404(a)(1).
26:6.0.1.1.1.0.3.122SECTION 1.404(a)-4-1.404(a)-7
     1.404(a)-4-1.404(a)-7 [Reserved]
26:6.0.1.1.1.0.3.123SECTION 1.404(a)-8
     1.404(a)-8 Contributions of an employer under an employees' annuity plan which meets the requirements of section 401(a); application of section 404(a)(2).
26:6.0.1.1.1.0.3.124SECTION 1.404(a)-9
     1.404(a)-9 [Reserved]
26:6.0.1.1.1.0.3.125SECTION 1.404(a)-10
     1.404(a)-10 Profit-sharing plan of an affiliated group; application of section 404(a)(3)(B).
26:6.0.1.1.1.0.3.126SECTION 1.404(a)-11
     1.404(a)-11 Trusts created or organized outside the United States; application of section 404(a)(4).
26:6.0.1.1.1.0.3.127SECTION 1.404(a)-12
     1.404(a)-12 Contributions of an employer under a plan that does not meet the requirements of section 401(a); application of section 404(a)(5).
26:6.0.1.1.1.0.3.128SECTION 1.404(a)-13
     1.404(a)-13 Contributions of an employer where deductions are allowable under section 404(a) (1) or (2) and also under section 404(a)(3); application of section 404(a)(7).
26:6.0.1.1.1.0.3.129SECTION 1.404(a)-14
     1.404(a)-14 Special rules in connection with the Employee Retirement Income Security Act of 1974.
26:6.0.1.1.1.0.3.130SECTION 1.404(b)-1
     1.404(b)-1 Method of contribution, etc., having the effect of a plan; effect of section 404(b).
26:6.0.1.1.1.0.3.131SECTION 1.404(b)-1T
     1.404(b)-1T Method or arrangement of contributions, etc., deferring the receipt of compensation or providing for deferred benefits. (Temporary)
26:6.0.1.1.1.0.3.132SECTION 1.404(c)-1
     1.404(c)-1 Certain negotiated plans; effect of section 404(c).
26:6.0.1.1.1.0.3.133SECTION 1.404(d)-1T
     1.404(d)-1T Questions and answers relating to deductibility of deferred compensation and deferred benefits for independent contractors. (Temporary)
26:6.0.1.1.1.0.3.134SECTION 1.404(e)-1
     1.404(e)-1 [Reserved]
26:6.0.1.1.1.0.3.135SECTION 1.404(e)-1A
     1.404(e)-1A Contributions on behalf of a self-employed individual to or under a qualified pension, annuity, or profit-sharing plan.
26:6.0.1.1.1.0.3.136SECTION 1.404(g)-1
     1.404(g)-1 Deduction of employer liability payments.
26:6.0.1.1.1.0.3.137SECTION 1.404(k)-1T
     1.404(k)-1T Questions and answers relating to the deductibility of certain dividend distributions. (Temporary)
26:6.0.1.1.1.0.3.138SECTION 1.404(k)-3
     1.404(k)-3 Disallowance of deduction for reacquisition payments.
26:6.0.1.1.1.0.3.139SECTION 1.406-1
     1.406-1 Treatment of certain employees of foreign subsidiaries as employees of the domestic corporation.
26:6.0.1.1.1.0.3.140SECTION 1.407-1
     1.407-1 Treatment of certain employees of domestic subsidiaries engaged in business outside the United States as employees of the domestic parent corporation.
26:6.0.1.1.1.0.3.141SECTION 1.408-1
     1.408-1 General rules.
26:6.0.1.1.1.0.3.142SECTION 1.408-2
     1.408-2 Individual retirement accounts.
26:6.0.1.1.1.0.3.143SECTION 1.408-3
     1.408-3 Individual retirement annuities.
26:6.0.1.1.1.0.3.144SECTION 1.408-4
     1.408-4 Treatment of distributions from individual retirement arrangements.
26:6.0.1.1.1.0.3.145SECTION 1.408-5
     1.408-5 Annual reports by trustees or issuers.
26:6.0.1.1.1.0.3.146SECTION 1.408-6
     1.408-6 Disclosure statements for individual retirement arrangements.
26:6.0.1.1.1.0.3.147SECTION 1.408-7
     1.408-7 Reports on distributions from individual retirement plans.
26:6.0.1.1.1.0.3.148SECTION 1.408-8
     1.408-8 Distribution requirements for individual retirement plans.
26:6.0.1.1.1.0.3.149SECTION 1.408-11
     1.408-11 Net income calculation for returned or recharacterized IRA contributions.
26:6.0.1.1.1.0.3.150SECTION 1.408(q)-1
     1.408(q)-1 Deemed IRAs in qualified employer plans.
26:6.0.1.1.1.0.3.151SECTION 1.408A-0
     1.408A-0 Roth IRAs; table of contents.
26:6.0.1.1.1.0.3.152SECTION 1.408A-1
     1.408A-1 Roth IRAs in general.
26:6.0.1.1.1.0.3.153SECTION 1.408A-2
     1.408A-2 Establishing Roth IRAs.
26:6.0.1.1.1.0.3.154SECTION 1.408A-3
     1.408A-3 Contributions to Roth IRAs.
26:6.0.1.1.1.0.3.155SECTION 1.408A-4
     1.408A-4 Converting amounts to Roth IRAs.
26:6.0.1.1.1.0.3.156SECTION 1.408A-5
     1.408A-5 Recharacterized contributions.
26:6.0.1.1.1.0.3.157SECTION 1.408A-6
     1.408A-6 Distributions.
26:6.0.1.1.1.0.3.158SECTION 1.408A-7
     1.408A-7 Reporting.
26:6.0.1.1.1.0.3.159SECTION 1.408A-8
     1.408A-8 Definitions.
26:6.0.1.1.1.0.3.160SECTION 1.408A-9
     1.408A-9 Effective date.
26:6.0.1.1.1.0.3.161SECTION 1.408A-10
     1.408A-10 Coordination between designated Roth accounts and Roth IRAs.
26:6.0.1.1.1.0.3.162SECTION 1.409-1
     1.409-1 Retirement bonds.
26:6.0.1.1.1.0.3.163SECTION 1.409A-0
     1.409A-0 Table of contents.
26:6.0.1.1.1.0.3.164SECTION 1.409A-1
     1.409A-1 Definitions and covered plans.
26:6.0.1.1.1.0.3.165SECTION 1.409A-2
     1.409A-2 Deferral elections.
26:6.0.1.1.1.0.3.166SECTION 1.409A-3
     1.409A-3 Permissible payments.
26:6.0.1.1.1.0.3.167SECTION 1.409A-4
     1.409A-4 Calculation of income inclusion. [Reserved]
26:6.0.1.1.1.0.3.168SECTION 1.409A-5
     1.409A-5 Funding. [Reserved]
26:6.0.1.1.1.0.3.169SECTION 1.409A-6
     1.409A-6 Application of section 409A and effective dates.
26:6.0.1.1.1.0.3.170SECTION 1.409(p)-1
     1.409(p)-1 Prohibited allocation of securities in an S corporation.
26:6.0.1.1.1.0.3.171SECTION 1.409(p)-1T
     1.409(p)-1T Prohibited allocations of securities in an S corporation (temporary).