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- 26 CFR 1.408A-9 · A-9 Effective date.
- 26 CFR 1.408A-10 · A-10 Coordination between designated Roth accounts and Roth IRAs.
- 26 CFR 1.409-1 · -1 Retirement bonds.
- 26 CFR 1.409A-0 · A-0 Table of contents.
- 26 CFR 1.409A-1 · A-1 Definitions and covered plans.
- 26 CFR 1.409A-2 · A-2 Deferral elections.
- 26 CFR 1.409A-3 · A-3 Permissible payments.
- 26 CFR 1.409A-4 · A-4 Calculation of income inclusion. [Reserved]
- 26 CFR 1.409A-5 · A-5 Funding. [Reserved]
- 26 CFR 1.409A-6 · A-6 Application of section 409A and effective dates.
- 26 CFR 1.409(p)-1 · (p)-1 Prohibited allocation of securities in an S corporation.
- 26 CFR 1.409(p)-1T · (p)-1T Prohibited allocations of securities in an S corporation (temporary).
- 26 CFR 1.410(a)-1 · (a)-1 Minimum participation standards; general rules.
- 26 CFR 1.410(a)-2 · (a)-2 Effective dates.
- 26 CFR 1.410(a)-3 · (a)-3 Minimum age and service conditions.
- 26 CFR 1.410(a)-3T · (a)-3T Minimum age and service conditions (temporary).
- 26 CFR 1.410(a)-4 · (a)-4 Maximum age conditions and time of participation.
- 26 CFR 1.410(a)-5 · (a)-5 Year of service; break in service.
- 26 CFR 1.410(a)-6 · (a)-6 Amendment of break in service rules; Transition period.
- 26 CFR 1.410(a)-7 · (a)-7 Elapsed time.
- 26 CFR 1.410(a)-8 · (a)-8 Five consecutive 1-year breaks in service, transitional rules under the Retirement Equity Act of 1984.
- 26 CFR 1.410(a)-8T · (a)-8T Year of service; break in service (temporary).
- 26 CFR 1.410(a)-9 · (a)-9 Maternity and paternity absence.
- 26 CFR 1.410(a)-9T · (a)-9T Elapsed time (temporary).
- 26 CFR 1.410(b)-0 · (b)-0 Table of contents.
- 26 CFR 1.410(b)-1 · (b)-1 [Reserved]
- 26 CFR 1.410(b)-2 · (b)-2 Minimum coverage requirements (after 1993).
- 26 CFR 1.410(b)-3 · (b)-3 Employees and former employees who benefit under a plan.
- 26 CFR 1.410(b)-4 · (b)-4 Nondiscriminatory classification test.
- 26 CFR 1.410(b)-5 · (b)-5 Average benefit percentage test.
- 26 CFR 1.410(b)-6 · (b)-6 Excludable employees.
- 26 CFR 1.410(b)-7 · (b)-7 Definition of plan and rules governing plan disaggregation and aggregation.
- 26 CFR 1.410(b)-8 · (b)-8 Additional rules.
- 26 CFR 1.410(b)-9 · (b)-9 Definitions.
- 26 CFR 1.410(b)-10 · (b)-10 Effective dates and transition rules.
- 26 CFR 1.410(d)-1 · (d)-1 Election by church to have participation, vesting, funding, etc. provisions apply.
- 26 CFR 1.411(a)-1 · (a)-1 Minimum vesting standards; general rules.
- 26 CFR 1.411(a)-2 · (a)-2 Effective dates.
- 26 CFR 1.411(a)-3 · (a)-3 Vesting in employer-derived benefits.
- 26 CFR 1.411(a)-3T · (a)-3T Vesting in employer-derived benefits (temporary).
- 26 CFR 1.411(a)-4 · (a)-4 Forfeitures, suspensions, etc.
- 26 CFR 1.411(a)-4T · (a)-4T Forfeitures, suspensions, etc. (temporary).
- 26 CFR 1.411(a)-5 · (a)-5 Service included in determination of nonforfeitable percentage.
- 26 CFR 1.411(a)-6 · (a)-6 Year of service; hours of service; breaks in service.
- 26 CFR 1.411(a)-7 · (a)-7 Definitions and special rules.
- 26 CFR 1.411(a)-8 · (a)-8 Changes in vesting schedule.
- 26 CFR 1.411(a)-8T · (a)-8T Changes in vesting schedule (temporary).
- 26 CFR 1.411(a)-9 · (a)-9 [Reserved]
- 26 CFR 1.411(a)-11 · (a)-11 Restriction and valuation of distributions.
- 26 CFR 1.411(a)(13)-1 · (a)(13)-1 Statutory hybrid plans.
- 26 CFR 1.411(b)-1 · (b)-1 Accrued benefit requirements.
- 26 CFR 1.411(b)(5)-1 · (b)(5)-1 Reduction in rate of benefit accrual under a defined benefit plan.
- 26 CFR 1.411(c)-1 · (c)-1 Allocation of accrued benefits between employer and employee contributions.
- 26 CFR 1.411(d)-1 · (d)-1 Coordination of vesting and discrimination requirements. [Reserved]
- 26 CFR 1.411(d)-2 · (d)-2 Termination or partial termination; discontinuance of contributions.
- 26 CFR 1.411(d)-3 · (d)-3 Section 411(d)(6) protected benefits.
- 26 CFR 1.411(d)-4 · (d)-4 Section 411(d)(6) protected benefits.
- 26 CFR 1.411(d)-5 · (d)-5 [Reserved]
- 26 CFR 1.412(b)-2 · (b)-2 Amortization of experience gains in connection with certain group deferred annuity contracts.
- 26 CFR 1.412(c)(1)-1 · (c)(1)-1 Determinations to be made under funding method—terms defined.
- 26 CFR 1.412(c)(1)-2 · (c)(1)-2 Shortfall method.
- 26 CFR 1.412(c)(1)-3 · (c)(1)-3 Applying the minimum funding requirements to restored plans.
- 26 CFR 1.412(c)(2)-1 · (c)(2)-1 Valuation of plan assets; reasonable actuarial valuation methods.
- 26 CFR 1.412(c)(3)-1 · (c)(3)-1 Reasonable funding methods.
- 26 CFR 1.412(c)(3)-2 · (c)(3)-2 Effective dates and transitional rules relating to reasonable funding methods.
- 26 CFR 1.412(i)-1 · (i)-1 Certain insurance contract plans.
- 26 CFR 1.413-1 · -1 Special rules for collectively bargained plans.
- 26 CFR 1.413-2 · -2 Special rules for plans maintained by more than one employer.
- 26 CFR 1.414(b)-1 · (b)-1 Controlled group of corporations.
- 26 CFR 1.414(c)-1 · (c)-1 Commonly controlled trades or businesses.
- 26 CFR 1.414(c)-2 · (c)-2 Two or more trades or businesses under common control.
- 26 CFR 1.414(c)-3 · (c)-3 Exclusion of certain interests or stock in determining control.
- 26 CFR 1.414(c)-4 · (c)-4 Rules for determining ownership.
- 26 CFR 1.414(c)-5 · (c)-5 Certain tax-exempt organizations.
- 26 CFR 1.414(c)-6 · (c)-6 Effective date.
- 26 CFR 1.414(e)-1 · (e)-1 Definition of church plan.
- 26 CFR 1.414(f)-1 · (f)-1 Definition of multiemployer plan.
- 26 CFR 1.414(g)-1 · (g)-1 Definition of plan administrator.
- 26 CFR 1.414(l)-1 · (l)-1 Mergers and consolidations of plans or transfers of plan assets.
- 26 CFR 1.414(q)-1 · (q)-1 Highly compensated employee.
- 26 CFR 1.414(q)-1T · (q)-1T Highly compensated employee (temporary).
- 26 CFR 1.414(r)-0 · (r)-0 Table of contents.
- 26 CFR 1.414(r)-1 · (r)-1 Requirements applicable to qualified separate lines of business.
- 26 CFR 1.414(r)-2 · (r)-2 Line of business.
- 26 CFR 1.414(r)-3 · (r)-3 Separate line of business.
- 26 CFR 1.414(r)-4 · (r)-4 Qualified separate line of business—fifty-employee and notice requirements.
- 26 CFR 1.414(r)-5 · (r)-5 Qualified separate line of business—administrative scrutiny requirement—safe harbors.
- 26 CFR 1.414(r)-6 · (r)-6 Qualified separate line of business—administrative scrutiny requirement—individual determinations.
- 26 CFR 1.414(r)-7 · (r)-7 Determination of the employees of an employer's qualified separate lines of business.
- 26 CFR 1.414(r)-8 · (r)-8 Separate application of section 410(b).
- 26 CFR 1.414(r)-9 · (r)-9 Separate application of section 401(a)(26).
- 26 CFR 1.414(r)-10 · (r)-10 Separate application of section 129(d)(8). [Reserved]
- 26 CFR 1.414(r)-11 · (r)-11 Definitions and special rules.
- 26 CFR 1.414(s)-1 · (s)-1 Definition of compensation.
- 26 CFR 1.414(v)-1 · (v)-1 Catch-up contributions.
- 26 CFR 1.414(v)-2 · (v)-2 Catch-up contributions required to be designated Roth contributions under section 414(v)(7).
- 26 CFR 1.414(w)-1 · (w)-1 Permissible withdrawals from eligible automatic contribution arrangements.
- 26 CFR 1.415(a)-1 · (a)-1 General rules with respect to limitations on benefits and contributions under qualified plans.
- 26 CFR 1.415(b)-1 · (b)-1 Limitations for defined benefit plans.
- 26 CFR 1.415(b)-2 · (b)-2 Multiple annuity starting dates. [Reserved]