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- 26 CFR 1.401(a)(26)-5 · (a)(26)-5 Employees who benefit under a plan.
- 26 CFR 1.401(a)(26)-6 · (a)(26)-6 Excludable employees.
- 26 CFR 1.401(a)(26)-7 · (a)(26)-7 Testing methods.
- 26 CFR 1.401(a)(26)-8 · (a)(26)-8 Definitions.
- 26 CFR 1.401(a)(26)-9 · (a)(26)-9 Effective dates and transition rules.
- 26 CFR 1.401(a)(31)-1 · (a)(31)-1 Requirement to offer direct rollover of eligible rollover distributions; questions and answers.
- 26 CFR 1.401(a)(35)-1 · (a)(35)-1 Diversification requirements for certain defined contribution plans.
- 26 CFR 1.401(b)-1 · (b)-1 Certain retroactive changes in plan.
- 26 CFR 1.401(f)-1 · (f)-1 Certain custodial accounts and annuity contracts.
- 26 CFR 1.401(k)-0 · (k)-0 Table of contents.
- 26 CFR 1.401(k)-1 · (k)-1 Certain cash or deferred arrangements.
- 26 CFR 1.401(k)-2 · (k)-2 ADP test.
- 26 CFR 1.401(k)-3 · (k)-3 Safe harbor requirements.
- 26 CFR 1.401(k)-4 · (k)-4 SIMPLE 401(k) plan requirements.
- 26 CFR 1.401(k)-5 · (k)-5 Special rules for mergers, acquisitions and similar events. [Reserved]
- 26 CFR 1.401(k)-6 · (k)-6 Definitions.
- 26 CFR 1.401(l)-0 · (l)-0 Table of contents.
- 26 CFR 1.401(l)-1 · (l)-1 Permitted disparity in employer-provided contributions or benefits.
- 26 CFR 1.401(l)-2 · (l)-2 Permitted disparity for defined contribution plans.
- 26 CFR 1.401(l)-3 · (l)-3 Permitted disparity for defined benefit plans.
- 26 CFR 1.401(l)-4 · (l)-4 Special rules for railroad plans.
- 26 CFR 1.401(l)-5 · (l)-5 Overall permitted disparity limits.
- 26 CFR 1.401(l)-6 · (l)-6 Effective dates and transition rules.
- 26 CFR 1.401(m)-0 · (m)-0 Table of contents.
- 26 CFR 1.401(m)-1 · (m)-1 Employee contributions and matching contributions.
- 26 CFR 1.401(m)-2 · (m)-2 ACP test.
- 26 CFR 1.401(m)-3 · (m)-3 Safe harbor requirements.
- 26 CFR 1.401(m)-4 · (m)-4 Special rules for mergers, acquisitions and similar events. [Reserved]
- 26 CFR 1.401(m)-5 · (m)-5 Definitions.
- 26 CFR 1.402(a)-1 · (a)-1 Taxability of beneficiary under a trust which meets the requirements of section 401(a).
- 26 CFR 1.402(a)(5)-1T · (a)(5)-1T Rollovers of partial distributions from qualified trusts and annuities. (Temporary)
- 26 CFR 1.402(b)-1 · (b)-1 Treatment of beneficiary of a trust not exempt under section 501(a).
- 26 CFR 1.402(c)-1 · (c)-1 Taxability of beneficiary of certain foreign situs trusts.
- 26 CFR 1.402(c)-2 · (c)-2 Eligible rollover distributions.
- 26 CFR 1.402(d)-1 · (d)-1 Effect of section 402(d).
- 26 CFR 1.402(e)-1 · (e)-1 [Reserved]
- 26 CFR 1.402(f)-1 · (f)-1 Required explanation of eligible rollover distributions; questions and answers.
- 26 CFR 1.402(g)-0 · (g)-0 Limitation on exclusion for elective deferrals, table of contents.
- 26 CFR 1.402(g)-1 · (g)-1 Limitation on exclusion for elective deferrals.
- 26 CFR 1.402(g)-2 · (g)-2 Increased limit for catch-up contributions.
- 26 CFR 1.402(g)(3)-1 · (g)(3)-1 Employer contributions to purchase a section 403(b) contract under a salary reduction agreement.
- 26 CFR 1.402A-1 · A-1 Designated Roth Accounts.
- 26 CFR 1.402A-2 · A-2 Reporting and recordkeeping requirements with respect to designated Roth accounts.
- 26 CFR 1.403(a)-1 · (a)-1 Taxability of beneficiary under a qualified annuity plan.
- 26 CFR 1.403(a)-2 · (a)-2 Capital gains treatment for certain distributions.
- 26 CFR 1.403(b)-0 · (b)-0 Taxability under an annuity purchased by a section 501(c)(3) organization or a public school.
- 26 CFR 1.403(b)-1 · (b)-1 General overview of taxability under an annuity contract purchased by a section 501(c)(3) organization or a public school.
- 26 CFR 1.403(b)-2 · (b)-2 Definitions.
- 26 CFR 1.403(b)-3 · (b)-3 Exclusion for contributions to purchase section 403(b) contracts.
- 26 CFR 1.403(b)-4 · (b)-4 Contribution limitations.
- 26 CFR 1.403(b)-5 · (b)-5 Nondiscrimination rules.
- 26 CFR 1.403(b)-6 · (b)-6 Timing of distributions and benefits.
- 26 CFR 1.403(b)-7 · (b)-7 Taxation of distributions and benefits.
- 26 CFR 1.403(b)-8 · (b)-8 Funding.
- 26 CFR 1.403(b)-9 · (b)-9 Special rules for church plans.
- 26 CFR 1.403(b)-10 · (b)-10 Miscellaneous provisions.
- 26 CFR 1.403(b)-11 · (b)-11 Applicable dates.
- 26 CFR 1.403(c)-1 · (c)-1 Taxability of beneficiary under a nonqualified annuity.
- 26 CFR 1.404(a)-1 · (a)-1 Contributions of an employer to an employees' trust or annuity plan and compensation under a deferred payment plan; general rule.
- 26 CFR 1.404(a)-1T · (a)-1T Questions and answers relating to deductibility of deferred compensation and deferred benefits for employees. (Temporary)
- 26 CFR 1.404(a)-2 · (a)-2 Information to be furnished by employer claiming deductions; taxable years ending before December 31, 1971.
- 26 CFR 1.404(a)-3 · (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 CFR 1.404(a)-4-1.404(a)-7 · (a)-4-1.404(a)-7 [Reserved]
- 26 CFR 1.404(a)-8 · (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 CFR 1.404(a)-9 · (a)-9 [Reserved]
- 26 CFR 1.404(a)-10 · (a)-10 Profit-sharing plan of an affiliated group; application of section 404(a)(3)(B).
- 26 CFR 1.404(a)-11 · (a)-11 Trusts created or organized outside the United States; application of section 404(a)(4).
- 26 CFR 1.404(a)-12 · (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 CFR 1.404(a)-13 · (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 CFR 1.404(a)-14 · (a)-14 Special rules in connection with the Employee Retirement Income Security Act of 1974.
- 26 CFR 1.404(b)-1 · (b)-1 Method of contribution, etc., having the effect of a plan; effect of section 404(b).
- 26 CFR 1.404(b)-1T · (b)-1T Method or arrangement of contributions, etc., deferring the receipt of compensation or providing for deferred benefits. (Temporary)
- 26 CFR 1.404(c)-1 · (c)-1 Certain negotiated plans; effect of section 404(c).
- 26 CFR 1.404(d)-1T · (d)-1T Questions and answers relating to deductibility of deferred compensation and deferred benefits for independent contractors. (Temporary)
- 26 CFR 1.404(e)-1 · (e)-1 [Reserved]
- 26 CFR 1.404(e)-1A · (e)-1A Contributions on behalf of a self-employed individual to or under a qualified pension, annuity, or profit-sharing plan.
- 26 CFR 1.404(g)-1 · (g)-1 Deduction of employer liability payments.
- 26 CFR 1.404(k)-1T · (k)-1T Questions and answers relating to the deductibility of certain dividend distributions. (Temporary)
- 26 CFR 1.404(k)-3 · (k)-3 Disallowance of deduction for reacquisition payments.
- 26 CFR 1.406-1 · -1 Treatment of certain employees of foreign subsidiaries as employees of the domestic corporation.
- 26 CFR 1.407-1 · -1 Treatment of certain employees of domestic subsidiaries engaged in business outside the United States as employees of the domestic parent corporation.
- 26 CFR 1.408-1 · -1 General rules.
- 26 CFR 1.408-2 · -2 Individual retirement accounts.
- 26 CFR 1.408-3 · -3 Individual retirement annuities.
- 26 CFR 1.408-4 · -4 Treatment of distributions from individual retirement arrangements.
- 26 CFR 1.408-5 · -5 Annual reports by trustees or issuers.
- 26 CFR 1.408-6 · -6 Disclosure statements for individual retirement arrangements.
- 26 CFR 1.408-7 · -7 Reports on distributions from individual retirement plans.
- 26 CFR 1.408-8 · -8 Distribution requirements for individual retirement plans.
- 26 CFR 1.408-11 · -11 Net income calculation for returned or recharacterized IRA contributions.
- 26 CFR 1.408(q)-1 · (q)-1 Deemed IRAs in qualified employer plans.
- 26 CFR 1.408A-0 · A-0 Roth IRAs; table of contents.
- 26 CFR 1.408A-1 · A-1 Roth IRAs in general.
- 26 CFR 1.408A-2 · A-2 Establishing Roth IRAs.
- 26 CFR 1.408A-3 · A-3 Contributions to Roth IRAs.
- 26 CFR 1.408A-4 · A-4 Converting amounts to Roth IRAs.
- 26 CFR 1.408A-5 · A-5 Recharacterized contributions.
- 26 CFR 1.408A-6 · A-6 Distributions.
- 26 CFR 1.408A-7 · A-7 Reporting.
- 26 CFR 1.408A-8 · A-8 Definitions.