CFR›Title 29›Subtitle B›Chapter V›Part 549 ContainsSections 549.0–549.3CorpusDaily eCFRDisplayed edition2026-04-28Last updated2026-04-28 PART 549—REQUIREMENTS OF A “BONA FIDE PROFIT-SHARING PLAN OR TRUST” Sections 549.0 § 549.0 Scope and effect of regulations. 549.1 § 549.1 Essential requirements for qualifications. 549.2 § 549.2 Disqualifying provisions. 549.3 § 549.3 Distinction between plan and trust. AuthoritySec. 7, 52 Stat. 1063, as amended; 29 U.S.C. 207.Source18 FR 3292, June 10, 1953, unless otherwise noted. Previous 548 Part 548—Authorization of Established Basic Rates for Computing Overtime Pay Next 550 Part 550—Defining and Delimiting the Term “Talent Fees”