Treasury Regulations, Subchapter A, Part 1, Sections 1.401-1.440 - Index

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DEFERRED COMPENSATION, ETC

Pension, Profit-Sharing, Stock Bonus Plans, etc

Sec. 1.401-0 Scope and definitions

Sec. 1.401-1 Qualified pension, profit-sharing, and stock bonus plans

Sec. 1.401-2 Impossibility of diversion under the trust instrument

Sec. 1.401-3 Requirements as to coverage

Sec. 1.401-4 Discrimination as to contributions or benefits (before 1994)

Sec. 1.401-5 Period for which requirements of section 401(a) (3), (4), (5), and (6) are applicable with respect to plans put into effect before September 2, 1974

Sec. 1.401-6 Termination of a qualified plan

Sec. 1.401-7 Forfeitures under a qualified pension plan

Sec. 1.401-8 Custodial accounts prior to January 1, 1974

Sec. 1.401-9 Face-amount certificates - nontransferable annuity contracts

Sec. 1.401-10 Definitions relating to plans covering self-employed individuals

Sec. 1.401-11 General rules relating to plans covering self-employed individuals

Sec. 1.401-12 Requirements for qualification of trusts and plans benefiting owner-employees

Sec. 1.401-13 Excess contributions on behalf of owner-employees

Sec. 1.401-14 Inclusion of medical benefits for retired employees in qualified pension or annuity plans

Sec. 1.401(a)-1 Post-ERISA qualified plans and qualified trusts; in general

Sec. 1.401(a)-2 Impossibility of diversion under qualified plan or trust

Sec. 1.401(a)-4 Optional forms of benefit (before 1994)

Sec. 1.401(a)-11 Qualified joint and survivor annuities

Sec. 1.401(a)-12 Mergers and consolidations of plans and transfers of plan assets

Sec. 1.401(a)-13 Assignment or alienation of benefits

Sec. 1.401(a)-14 Commencement of benefits under qualified trusts

Sec. 1.401(a)-15 Requirement that plan benefits are not decreased on account of certain Social Security increases

Sec. 1.401(a)-16 Limitations on benefits and contributions under qualified plans

Sec. 1.401(a)-19 Nonforfeitability in case of certain withdrawals

Sec. 1.401(a)-20 Requirements of qualified joint and survivor annuity and qualified preretirement survivor annuity

Sec. 1.401(a)-30 Limit on elective deferrals

Sec. 1.401(a)-50 Puerto Rican trusts; election to be treated as a domestic trust

Sec. 1.401(a)(2)-1 Refund of mistaken employer contributions and withdrawal liability payments to multiemployer plans

Sec. 1.401(a)(4)-0 Table of contents

Sec. 1.401(a)(4)-1 Nondiscrimination requirements of section 401(a)(4)

Sec. 1.401(a)(4)-2 Nondiscrimination in amount of employer contributions under a defined contribution plan

Sec. 1.401(a)(4)-3 Nondiscrimination in amount of employer-provided benefits under a defined benefit plan

Sec. 1.401(a)(4)-4 Nondiscriminatory availability of benefits, rights, and features

Sec. 1.401(a)(4)-5 Plan amendments and plan terminations

Sec. 1.401(a)(4)-6 Contributory defined benefit plans

Sec. 1.401(a)(4)-7 Imputation of permitted disparity

Sec. 1.401(a)(4)-8 Cross-testing

Sec. 1.401(a)(4)-9 Plan aggregation and restructuring

Sec. 1.401(a)(4)-10 Testing of former employees

Sec. 1.401(a)(4)-11 Additional rules

Sec. 1.401(a)(4)-12 Definitions

Sec. 1.401(a)(4)-13 Effective dates and fresh-start rules

Sec. 1.401(a)(5)-1 Special rules relating to nondiscrimination requirements

Sec. 1.401(a)(9)-0 Required minimum distributions; table of contents

Sec. 1.401(a)(9)-1 Minimum distribution requirement in general

Sec. 1.401(a)(9)-2 Distributions commencing during an employee's lifetime

Sec. 1.401(a)(9)-3 Death before required beginning date

Sec. 1.401(a)(9)-4 Determination of the designated beneficiary

Sec. 1.401(a)(9)-5 Required minimum distributions from defined contribution plans

Sec. 1.401(a)(9)-6 Required minimum distributions for defined benefit plans and annuity contracts

Sec. 1.401(a)(9)-7 Rollovers and transfers

Sec. 1.401(a)(9)-8 Special rules

Sec. 1.401(a)(9)-9 Life expectancy and distribution period tables

Sec. 1.401(a)(17)-1 Limitation on annual compensation

Sec. 1.401(a)(26)-0 Table of contents

Sec. 1.401(a)(26)-1 Minimum participation requirements

Sec. 1.401(a)(26)-2 Minimum participation rule

Sec. 1.401(a)(26)-3 Rules applicable to a defined benefit plan's prior benefit structure

Sec. 1.401(a)(26)-4 Testing former employees

Sec. 1.401(a)(26)-5 Employees who benefit under a plan

Sec. 1.401(a)(26)-6 Excludable employees

Sec. 1.401(a)(26)-7 Testing methods

Sec. 1.401(a)(26)-8 Definitions

Sec. 1.401(a)(26)-9 Effective dates and transition rules

Sec. 1.401(a)(31)-1 Requirement to offer direct rollover of eligible rollover distributions; questions and answers

Sec. 1.401(b)-1 Certain retroactive changes in plan

Sec. 1.401(e)-1 Definitions relating to plans covering self-employed individuals

Sec. 1.401(e)-2 General rules relating to plans covering self-employed individuals

Sec. 1.401(e)-3 Requirements for qualification of trusts and plans benefiting owner-employees

Sec. 1.401(e)-4 Contributions for premiums on annuity, etc., contracts and transitional rule for certain excess contributions

Sec. 1.401(e)-5 Limitation of contribution and benefit bases to first $100,000 of annual compensation in case of plans covering self-employed individuals

Sec. 1.401(e)-6 Special rules for shareholder-employees

Sec. 1.401(f)-1 Certain custodial accounts and annuity contracts

Sec. 1.401(k)-0 Table of contents

Sec. 1.401(k)-1 Certain cash or deferred arrangements

Sec. 1.401(k)-2 ADP test

Sec. 1.401(k)-3 Safe harbor requirements

Sec. 1.401(k)-4 SIMPLE 401(k) plan requirements

Sec. 1.401(k)-5 Special rules for mergers, acquisitions and similar events. (Reserved)

Sec. 1.401(k)-6 Definitions

Sec. 1.401(l)-0 Table of contents

Sec. 1.401(l)-1 Permitted disparity in employer-provided contributions or benefits

Sec. 1.401(l)-2 Permitted disparity for defined contribution plans

Sec. 1.401(l)-3 Permitted disparity for defined benefit plans

Sec. 1.401(l)-4 Special rules for railroad plans

Sec. 1.401(l)-5 Overall permitted disparity limits

Sec. 1.401(l)-6 Effective dates and transition rules

Sec. 1.401(m)-0 Table of contents

Sec. 1.401(m)-1 Employee contributions and matching contributions

Sec. 1.401(m)-2 ACP test

Sec. 1.401(m)-3 Safe harbor requirements

Sec. 1.401(m)-4 Special rules for mergers, acquisitions and similar events. (Reserved)

Sec. 1.401(m)-5 Definitions

Sec. 1.402(a)-1 Taxability of beneficiary under a trust which meets the requirements of section 401(a)

Sec. 1.402(a)(5)-1T Rollovers of partial distributions from qualified trusts and annuities. (Temporary)

Sec. 1.402(b)-1 Treatment of beneficiary of a trust not exempt under section 501(a)

Sec. 1.402(c)-1 Taxability of beneficiary of certain foreign situs trusts

Sec. 1.402(c)-2 Eligible rollover distributions; questions and answers

Sec. 1.402(d)-1 Effect of section 402(d)

Sec. 1.402(e)-1 Certain plan terminations

Sec. 1.402(f)-1 Required explanation of eligible rollover distributions; questions and answers

Sec. 1.402(g)-0 Limitation on exclusion for elective deferrals, table of contents

Sec. 1.402(g)-1 Limitation on exclusion for elective deferrals

Sec. 1.402(g)-2 Increased limit for catch-up contributions

Sec. 1.403(a)-1 Taxability of beneficiary under a qualified annuity plan

Sec. 1.403(a)-2 Capital gains treatment for certain distributions

Sec. 1.403(b)-1 Taxability of beneficiary under annuity purchased by a section 501(c)(3) organization or public school

Sec. 1.403(b)-2 Eligible rollover distributions; questions and answers

Sec. 1.403(b)-3 Required minimum distributions from annuity contracts purchased, or custodial accounts or retirement income accounts established, by a section 501(c)(3) organization or a public school

Sec. 1.403(c)-1 Taxability of beneficiary under a nonqualified annuity

Sec. 1.403(d)-1 Taxability of employee when rights under contracts purchased by exempt organizations change from forfeitable to nonforfeitable

Sec. 1.404(a)-1 Contributions of an employer to an employees' trust or annuity plan and compensation under a deferred payment plan; general rule

Sec. 1.404(a)-1T Questions and answers relating to deductibility of deferred compensation and deferred benefits for employees. (Temporary)

Sec. 1.404(a)-2 Information to be furnished by employer claiming deductions; taxable years ending before December 31, 1971

Sec. 1.404(a)-2A Information to be furnished by employer; taxable years ending on or after December 31, 1971, and before December 31, 1975

Sec. 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)

Sec. 1.404(a)-4 Pension and annuity plans; limitations under section 404(a)(1)(A)

Sec. 1.404(a)-5 Pension and annuity plans; limitations under section 404(a)(1)(B)

Sec. 1.404(a)-6 Pension and annuity plans; limitations under section 404(a)(1)(C)

Sec. 1.404(a)-7 Pension and annuity plans; contributions in excess of limitations under section 404(a)(1); application of section 404(a)(1)(D)

Sec. 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)

Sec. 1.404(a)(8)-1T Deductions for plan contributions on behalf of self-employed individuals. (Temporary)

Sec. 1.404(a)-9 Contributions of an employer to an employees' profit-sharing or stock bonus trust that meets the requirements of section 401(a); application of section 404(a)(3)(A)

Sec. 1.404(a)-10 Profit-sharing plan of an affiliated group; application of section 404(a)(3)(B)

Sec. 1.404(a)-11 Trusts created or organized outside the United States; application of section 404(a)(4)

Sec. 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)

Sec. 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)

Sec. 1.404(a)-14 Special rules in connection with the Employee Retirement Income Security Act of 1974

Sec. 1.404(b)-1 Method of contribution, etc., having the effect of a plan; effect of section 404(b)

Sec. 1.404(b)-1T Method or arrangement of contributions, etc., deferring the receipt of compensation or providing for deferred benefits. (Temporary)

Sec. 1.404(c)-1 Certain negotiated plans; effect of section 404(c)

Sec. 1.404(d)-1T Questions and answers relating to deductibility of deferred compensation and deferred benefits for independent contractors. (Temporary)

Sec. 1.404(e)-1 Contributions on behalf of a self-employed individual to or under a pension, annuity, or profit-sharing plan meeting the requirements of section 401; application of section 404(a) (8), (9), and (10) and section 404 (e) and (f)

Sec. 1.404(e)-1A Contributions on behalf of a self-employed individual to or under a qualified pension, annuity, or profit-sharing plan

Sec. 1.404(g)-1 Deduction of employer liability payments

Sec. 1.404(k)-1T Questions and answers relating to the deductibility of certain dividend distributions. (Temporary)

Sec. 1.405-1 Qualified bond purchase plans

Sec. 1.405-2 Deduction of contributions to qualified bond purchase plans

Sec. 1.405-3 Taxation of retirement bonds

Sec. 1.406-1 Treatment of certain employees of foreign subsidiaries as employees of the domestic corporation

Sec. 1.407-1 Treatment of certain employees of domestic subsidiaries engaged in business outside the United States as employees of the domestic parent corporation

Sec. 1.408-1 General rules

Sec. 1.408-2 Individual retirement accounts

Sec. 1.408-2T Individual retirement accounts (temporary)

Sec. 1.408-3 Individual retirement annuities

Sec. 1.408-4 Treatment of distributions from individual retirement arrangements

Sec. 1.408-5 Annual reports by trustees or issuers

Sec. 1.408-6 Disclosure statements for individual retirement arrangements

Sec. 1.408-7 Reports on distributions from individual retirement plans

Sec. 1.408-8 Distribution requirements for individual retirement plans

Sec. 1.408-11 Net income calculation for returned or recharacterized IRA contributions

Sec. 1.408(q)-1 Deemed IRAs in qualified employer plans

Sec. 1.408A-0 Roth IRAs; table of contents

Sec. 1.408A-1 Roth IRAs in general

Sec. 1.408A-2 Establishing Roth IRAs

Sec. 1.408A-3 Contributions to Roth IRAs

Sec. 1.408A-4 Converting amounts to Roth IRAs

Sec. 1.408A-5 Recharacterized contributions

Sec. 1.408A-6 Distributions

Sec. 1.408A-7 Reporting

Sec. 1.408A-8 Definitions

Sec. 1.408A-9 Effective date

Sec. 1.409-1 Retirement bonds

Sec. 1.409(p)-1T Prohibited allocations of securities in an S corporation (temporary)

Sec. 1.410(a)-1 Minimum participation standards; general rules

Sec. 1.410(a)-2 Effective dates

Sec. 1.410(a)-3 Minimum age and service conditions

Sec. 1.410(a)-3T Minimum age and service conditions (temporary)

Sec. 1.410(a)-4 Maximum age conditions and time of participation

Sec. 1.410(a)-5 Year of service; break in service

Sec. 1.410(a)-6 Amendment of break in service rules; Transition period

Sec. 1.410(a)-7 Elapsed time

Sec. 1.410(a)-8 Five consecutive 1-year breaks in service, transitional rules under the Retirement Equity Act of 1984

Sec. 1.410(a)-8T Year of service; break in service (temporary)

Sec. 1.410(a)-9 Maternity and paternity absence

Sec. 1.410(a)-9T Elapsed time (temporary)

Sec. 1.410(b)-0 Table of contents

Sec. 1.410(b)-1 Minimum coverage requirements (before 1994)

Sec. 1.410(b)-2 Minimum coverage requirements (after 1993)

Sec. 1.410(b)-3 Employees and former employees who benefit under a plan

Sec. 1.410(b)-4 Nondiscriminatory classification test

Sec. 1.410(b)-5 Average benefit percentage test

Sec. 1.410(b)-6 Excludable employees

Sec. 1.410(b)-7 Definition of plan and rules governing plan disaggregation and aggregation

Sec. 1.410(b)-8 Additional rules

Sec. 1.410(b)-9 Definitions

Sec. 1.410(b)-10 Effective dates and transition rules

Sec. 1.410(d)-1 Election by church to have participation, vesting, funding, etc. provisions apply

Sec. 1.411(a)-1 Minimum vesting standards; general rules

Sec. 1.411(a)-2 Effective dates

Sec. 1.411(a)-3 Vesting in employer-derived benefits

Sec. 1.411(a)-3T Vesting in employer-derived benefits (temporary)

Sec. 1.411(a)-4 Forfeitures, suspensions, etc

Sec. 1.411(a)-4T Forfeitures, suspensions, etc. (temporary)

Sec. 1.411(a)-5 Service included in determination of nonforfeitable percentage

Sec. 1.411(a)-6 Year of service; hours of service; breaks in service

Sec. 1.411(a)-7 Definitions and special rules

Sec. 1.411(a)-8 Changes in vesting schedule

Sec. 1.411(a)-8T Changes in vesting schedule (temporary)

Sec. 1.411(a)-9 Amendment of break in service rules; transitional period

Sec. 1.411(a)-11 Restriction and valuation of distributions

Sec. 1.411(b)-1 Accrued benefit requirements

Sec. 1.411(c)-1 Allocation of accrued benefits between employer and employee contributions

Sec. 1.411(d)-1 Coordination of vesting and discrimination requirements. (Reserved)

Sec. 1.411(d)-2 Termination or partial termination; discontinuance of contributions

Sec. 1.411(d)-3 Other special rules

Sec. 1.411(d)-4 Section 411(d)(6) protected benefits

Sec. 1.411(d)-5 Class year plans; plan years beginning after October 22, 1986

Sec. 1.412(b)-2 Amortization of experience gains in connection with certain group deferred annuity contracts

Sec. 1.412(b)-5 Election of the alternative amortization method of funding

Sec. 1.412(c)(1)-1 Determinations to be made under funding method - terms defined

Sec. 1.412(c)(1)-2 Shortfall method

Sec. 1.412(c)(1)-3 Applying the minimum funding requirements to restored plans

Sec. 1.412(c)(1)-3T Applying the minimum funding requirements to restored plans (temporary)

Sec. 1.412(c)(2)-1 Valuation of plan assets; reasonable actuarial valuation methods

Sec. 1.412(c)(3)-1 Reasonable funding methods

Sec. 1.412(c)(3)-2 Effective dates and transitional rules relating to reasonable funding methods

Sec. 1.412(i)-1 Certain insurance contract plans

Sec. 1.413-1 Special rules for collectively bargained plans

Sec. 1.413-2 Special rules for plans maintained by more than one employer

Sec. 1.414(b)-1 Controlled group of corporations

Sec. 1.414(c)-1 Commonly controlled trades or businesses

Sec. 1.414(c)-2 Two or more trades or businesses under common control

Sec. 1.414(c)-3 Exclusion of certain interests or stock in determining control

Sec. 1.414(c)-4 Rules for determining ownership

Sec. 1.414(c)-5 Effective date

Sec. 1.414(e)-1 Definition of church plan

Sec. 1.414(f)-1 Definition of multiemployer plan

Sec. 1.414(g)-1 Definition of plan administrator

Sec. 1.414(l)-1 Mergers and consolidations of plans or transfers of plan assets

Sec. 1.414(q)-1 Highly compensated employee

Sec. 1.414(q)-1T Highly compensated employee (temporary)

Sec. 1.414(r)-0 Table of contents

Sec. 1.414(r)-1 Requirements applicable to qualified separate lines of business

Sec. 1.414(r)-2 Line of business

Sec. 1.414(r)-3 Separate line of business

Sec. 1.414(r)-4 Qualified separate line of business - fifty-employee and notice requirements

Sec. 1.414(r)-5 Qualified separate line of business - administrative scrutiny requirement - safe harbors

Sec. 1.414(r)-6 Qualified separate line of business - administrative scrutiny requirement - individual determinations

Sec. 1.414(r)-7 Determination of the employees of an employer's qualified separate lines of business

Sec. 1.414(r)-8 Separate application of section 410(b)

Sec. 1.414(r)-9 Separate application of section 401(a)(26)

Sec. 1.414(r)-10 Separate application of section 129(d)(8). (Reserved)

Sec. 1.414(r)-11 Definitions and special rules

Sec. 1.414(s)-1 Definition of compensation

Sec. 1.414(v)-1 Catch-up contributions

Sec. 1.415-1 General rules with respect to limitations on benefits and contributions under qualified plans

Sec. 1.415-2 Definitions and special rules

Sec. 1.415-3 Limitations for defined benefit plans

Sec. 1.415-4 Transitional rule for defined benefit plans

Sec. 1.415-5 Cost of living adjustments for defined benefit plans

Sec. 1.415-6 Limitation for defined contribution plans

Sec. 1.415-7 Limitation in case of defined benefit and defined contribution plan for same employee

Sec. 1.415-8 Combining and aggregating plans

Sec. 1.415-9 Disqualification of plans and trusts

Sec. 1.415-10 Special aggregation rules

Sec. 1.416-1 Questions and answers on top-heavy plans

Sec. 1.417(a)(3)-1 Required explanation of qualified joint and survivor annuity and qualified preretirement survivor annuity

Sec. 1.417(e)-1 Restrictions and valuations of distributions from plans subject to sections 401(a)(11) and 417

Sec. 1.417(e)-1T Restrictions and valuations of distributions from plans subject to sections 401(a)(11) and 417. (Temporary)

Sec. 1.419-1T Treatment of welfare benefit funds. (Temporary)

Sec. 1.419A-1T Qualified asset account limitation of additions to account. (Temporary)

Sec. 1.419A-2T Qualified asset account limitation for collectively bargained funds. (Temporary)

Sec. 1.419A(f)(6)-1 Exception for 10 or more employer plan

Sec. 1.420-1 Significant reduction in retiree health coverage during the cost maintenance period

Certain Stock Options

Sec. 1.421-1 Meaning and use of certain terms

Sec. 1.421-2 General rules

Sec. 1.422-1 Incentive stock options; general rules

Sec. 1.422-2 Incentive stock options defined

Sec. 1.422-3 Stockholder approval of incentive stock option plans

Sec. 1.422-4 $100,000 limitation for incentive stock options

Sec. 1.422-5 Permissible provisions

Sec. 1.423-1 Applicability of section 421(a)

Sec. 1.423-2 Employee stock purchase plan defined

Sec. 1.424-1 Definitions and special rules applicable to statutory options

Sec. 1.425-1.440 (Reserved)