Title 26


Subchapter A - Income Tax (continued)

26: 1
26: 1
26: 2
  Pension, Profit-Sharing, Stock Bonus Plans, etc.
26: 1.410(a)-1
     1.410(a)-1 Minimum participation standards; general rules.
26: 1.410(a)-2
     1.410(a)-2 Effective dates.
26: 1.410(a)-3
     1.410(a)-3 Minimum age and service conditions.
26: 1.410(a)-3T
     1.410(a)-3T Minimum age and service conditions (temporary).
26: 1.410(a)-4
     1.410(a)-4 Maximum age conditions and time of participation.
26: 1.410(a)-5
     1.410(a)-5 Year of service; break in service.
26: 1.410(a)-6
     1.410(a)-6 Amendment of break in service rules; Transition period.
26: 1.410(a)-7
     1.410(a)-7 Elapsed time.
26: 1.410(a)-8
     1.410(a)-8 Five consecutive 1-year breaks in service, transitional rules under the Retirement Equity Act of 1984.
26: 1.410(a)-8T
     1.410(a)-8T Year of service; break in service (temporary).
26: 1.410(a)-9
     1.410(a)-9 Maternity and paternity absence.
26: 1.410(a)-9T
     1.410(a)-9T Elapsed time (temporary).
26: 1.410(b)-0
     1.410(b)-0 Table of contents.
26: 1.410(b)-1
     1.410(b)-1 [Reserved]
26: 1.410(b)-2
     1.410(b)-2 Minimum coverage requirements (after 1993).
26: 1.410(b)-3
     1.410(b)-3 Employees and former employees who benefit under a plan.
26: 1.410(b)-4
     1.410(b)-4 Nondiscriminatory classification test.
26: 1.410(b)-5
     1.410(b)-5 Average benefit percentage test.
26: 1.410(b)-6
     1.410(b)-6 Excludable employees.
26: 1.410(b)-7
     1.410(b)-7 Definition of plan and rules governing plan disaggregation and aggregation.
26: 1.410(b)-8
     1.410(b)-8 Additional rules.
26: 1.410(b)-9
     1.410(b)-9 Definitions.
26: 1.410(b)-10
     1.410(b)-10 Effective dates and transition rules.
26: 1.410(d)-1
     1.410(d)-1 Election by church to have participation, vesting, funding, etc. provisions apply.
26: 1.411(a)-1
     1.411(a)-1 Minimum vesting standards; general rules.
26: 1.411(a)-2
     1.411(a)-2 Effective dates.
26: 1.411(a)-3
     1.411(a)-3 Vesting in employer-derived benefits.
26: 1.411(a)-3T
     1.411(a)-3T Vesting in employer-derived benefits (temporary).
26: 1.411(a)-4
     1.411(a)-4 Forfeitures, suspensions, etc.
26: 1.411(a)-4T
     1.411(a)-4T Forfeitures, suspensions, etc. (temporary).
26: 1.411(a)-5
     1.411(a)-5 Service included in determination of nonforfeitable percentage.
26: 1.411(a)-6
     1.411(a)-6 Year of service; hours of service; breaks in service.
26: 1.411(a)-7
     1.411(a)-7 Definitions and special rules.
26: 1.411(a)-8
     1.411(a)-8 Changes in vesting schedule.
26: 1.411(a)-8T
     1.411(a)-8T Changes in vesting schedule (temporary).
26: 1.411(a)-9
     1.411(a)-9 [Reserved]
26: 1.411(a)-11
     1.411(a)-11 Restriction and valuation of distributions.
26: 1.411(a)(13)-1
     1.411(a)(13)-1 Statutory hybrid plans.
26: 1.411(b)-1
     1.411(b)-1 Accrued benefit requirements.
26: 1.411(b)(5)-1
     1.411(b)(5)-1 Reduction in rate of benefit accrual under a defined benefit plan.
26: 1.411(c)-1
     1.411(c)-1 Allocation of accrued benefits between employer and employee contributions.
26: 1.411(d)-1
     1.411(d)-1 Coordination of vesting and discrimination requirements. [Reserved]
26: 1.411(d)-2
     1.411(d)-2 Termination or partial termination; discontinuance of contributions.
26: 1.411(d)-3
     1.411(d)-3 Section 411(d)(6) protected benefits.
26: 1.411(d)-4
     1.411(d)-4 Section 411(d)(6) protected benefits.
26: 1.411(d)-5
     1.411(d)-5 [Reserved]
26: 1.412(b)-2
     1.412(b)-2 Amortization of experience gains in connection with certain group deferred annuity contracts.
26: 1.412(c)(1)-1
     1.412(c)(1)-1 Determinations to be made under funding method - terms defined.
26: 1.412(c)(1)-2
     1.412(c)(1)-2 Shortfall method.
26: 1.412(c)(1)-3
     1.412(c)(1)-3 Applying the minimum funding requirements to restored plans.
26: 1.412(c)(2)-1
     1.412(c)(2)-1 Valuation of plan assets; reasonable actuarial valuation methods.
26: 1.412(c)(3)-1
     1.412(c)(3)-1 Reasonable funding methods.
26: 1.412(c)(3)-2
     1.412(c)(3)-2 Effective dates and transitional rules relating to reasonable funding methods.
26: 1.412(i)-1
     1.412(i)-1 Certain insurance contract plans.
26: 1.413-1
     1.413-1 Special rules for collectively bargained plans.
26: 1.413-2
     1.413-2 Special rules for plans maintained by more than one employer.
26: 1.414(b)-1
     1.414(b)-1 Controlled group of corporations.
26: 1.414(c)-1
     1.414(c)-1 Commonly controlled trades or businesses.
26: 1.414(c)-2
     1.414(c)-2 Two or more trades or businesses under common control.
26: 1.414(c)-3
     1.414(c)-3 Exclusion of certain interests or stock in determining control.
26: 1.414(c)-4
     1.414(c)-4 Rules for determining ownership.
26: 1.414(c)-5
     1.414(c)-5 Certain tax-exempt organizations.
26: 1.414(c)-6
     1.414(c)-6 Effective date.
26: 1.414(e)-1
     1.414(e)-1 Definition of church plan.
26: 1.414(f)-1
     1.414(f)-1 Definition of multiemployer plan.
26: 1.414(g)-1
     1.414(g)-1 Definition of plan administrator.
26: 1.414(l)-1
     1.414(l)-1 Mergers and consolidations of plans or transfers of plan assets.
26: 1.414(q)-1
     1.414(q)-1 Highly compensated employee.
26: 1.414(q)-1T
     1.414(q)-1T Highly compensated employee (temporary).
26: 1.414(r)-0
     1.414(r)-0 Table of contents.
26: 1.414(r)-1
     1.414(r)-1 Requirements applicable to qualified separate lines of business.
26: 1.414(r)-2
     1.414(r)-2 Line of business.
26: 1.414(r)-3
     1.414(r)-3 Separate line of business.
26: 1.414(r)-4
     1.414(r)-4 Qualified separate line of business - fifty-employee and notice requirements.
26: 1.414(r)-5
     1.414(r)-5 Qualified separate line of business - administrative scrutiny requirement - safe harbors.
26: 1.414(r)-6
     1.414(r)-6 Qualified separate line of business - administrative scrutiny requirement - individual determinations.
26: 1.414(r)-7
     1.414(r)-7 Determination of the employees of an employer's qualified separate lines of business.
26: 1.414(r)-8
     1.414(r)-8 Separate application of section 410(b).
26: 1.414(r)-9
     1.414(r)-9 Separate application of section 401(a)(26).
26: 1.414(r)-10
     1.414(r)-10 Separate application of section 129(d)(8). [Reserved]
26: 1.414(r)-11
     1.414(r)-11 Definitions and special rules.
26: 1.414(s)-1
     1.414(s)-1 Definition of compensation.
26: 1.414(v)-1
     1.414(v)-1 Catch-up contributions.
26: 1.414(w)-1
     1.414(w)-1 Permissible withdrawals from eligible automatic contribution arrangements.
26: 1.415(a)-1
     1.415(a)-1 General rules with respect to limitations on benefits and contributions under qualified plans.
26: 1.415(b)-1
     1.415(b)-1 Limitations for defined benefit plans.
26: 1.415(b)-2
     1.415(b)-2 Multiple annuity starting dates. [Reserved]
26: 1.415(c)-1
     1.415(c)-1 Limitations for defined contribution plans.
26: 1.415(c)-2
     1.415(c)-2 Compensation.
26: 1.415(d)-1
     1.415(d)-1 Cost-of-living adjustments.
26: 1.415(f)-1
     1.415(f)-1 Aggregating plans.
26: 1.415(g)-1
     1.415(g)-1 Disqualification of plans and trusts.
26: 1.415(j)-1
     1.415(j)-1 Limitation year.
26: 1.416-1
     1.416-1 Questions and answers on top-heavy plans.
26: 1.417(a)(3)-1
     1.417(a)(3)-1 Required explanation of qualified joint and survivor annuity and qualified preretirement survivor annuity.
26: 1.417(e)-1
     1.417(e)-1 Restrictions and valuations of distributions from plans subject to sections 401(a)(11) and 417.
26: 1.417(e)-1T
     1.417(e)-1T Restrictions and valuations of distributions from plans subject to sections 401(a)(11) and 417. (Temporary)
26: 1.419-1T
     1.419-1T Treatment of welfare benefit funds. (Temporary)
26: 1.419A-1T
     1.419A-1T Qualified asset account limitation of additions to account. (Temporary)
26: 1.419A-2T
     1.419A-2T Qualified asset account limitation for collectively bargained funds. (Temporary)
26: 1.419A(f)(6)-1
     1.419A(f)(6)-1 Exception for 10 or more employer plan.
26: 1.420-1
     1.420-1 Significant reduction in retiree health coverage during the cost maintenance period.
26: 3
  Certain Stock Options
26: 1.421-1
     1.421-1 Meaning and use of certain terms.
26: 1.421-2
     1.421-2 General rules.
26: 1.422-1
     1.422-1 Incentive stock options; general rules.
26: 1.422-2
     1.422-2 Incentive stock options defined.
26: 1.422-3
     1.422-3 Stockholder approval of incentive stock option plans.
26: 1.422-4
     1.422-4 $100,000 limitation for incentive stock options.
26: 1.422-5
     1.422-5 Permissible provisions.
26: 1.423-1
     1.423-1 Applicability of section 421(a).
26: 1.423-2
     1.423-2 Employee stock purchase plan defined.
26: 1.424-1
     1.424-1 Definitions and special rules applicable to statutory options.
26: 1.425-1.429
     1.425-1.429 [Reserved]
26: 1.430(a)-1
     1.430(a)-1 Determination of minimum required contribution.
26: 1.430(d)-1
     1.430(d)-1 Determination of target normal cost and funding target.
26: 1.430(f)-1
     1.430(f)-1 Effect of prefunding balance and funding standard carryover balance.
26: 1.430(g)-1
     1.430(g)-1 Valuation date and valuation of plan assets.
26: 1.430(h)(2)-1
     1.430(h)(2)-1 Interest rates used to determine present value.
26: 1.430(h)(3)-1
     1.430(h)(3)-1 Mortality tables used to determine present value.
26: 1.430(h)(3)-2
     1.430(h)(3)-2 Plan-specific substitute mortality tables used to determine present value.
26: 1.430(i)-1
     1.430(i)-1 Special rules for plans in at-risk status.
26: 1.430(j)-1
     1.430(j)-1 Payment of minimum required contributions.
26: 1.431(c)(6)-1
     1.431(c)(6)-1 Mortality tables used to determine current liability.
26: 1.432
     1.432 [Reserved]
26: 1.432(e)(9)-1
     1.432(e)(9)-1 Benefit suspensions for multiemployer plans in critical and declining status.
26: 1.433(h)(3)-1
     1.433(h)(3)-1 Mortality tables used to determine current liability.
26: 1.434-1.435
     1.434-1.435 [Reserved]
26: 1.436-0
     1.436-0 Table of contents.
26: 1.436-1
     1.436-1 Limits on benefits and benefit accruals under single employer defined benefit plans.
26: 1.437-1.440
     1.437-1.440 [Reserved]