26 C.F.R. PART 1--INCOME TAXES


TITLE 26--Internal Revenue

CHAPTER I--INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY

SUBCHAPTER A--INCOME TAX

PART 1--INCOME TAXES

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Table of Contents
       Headings
1.401-0
Scope and definitions.
1.401-1
Qualified pension, profit-sharing, and stock bonus plans.
1.401-2
Impossibility of diversion under the trust instrument.
1.401-3
Requirements as to coverage.
1.401-4
Discrimination as to contributions or benefits (before 1994).
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.
1.401-6
Termination of a qualified plan.
1.401-7
Forfeitures under a qualified pension plan.
1.401-8
Custodial accounts prior to January 1, 1974.
1.401-9
Face-amount certificates--nontransferable annuity contracts.
1.401-10
Definitions relating to plans covering self-employed individuals.
1.401-11
General rules relating to plans covering self-employed individuals.
1.401-12
Requirements for qualification of trusts and plans benefiting owner-employees.
1.401-13
Excess contributions on behalf of owner-employees.
1.401-14
Inclusion of medical benefits for retired employees in qualified pension or annuity plans.
1.401(a)-1
Post-ERISA qualified plans and qualified trusts; in general.
1.401(a)-2
Impossibility of diversion under qualified plan or trust.
1.401(a)-4
Optional forms of benefit (before 1994).
1.401(a)-11
Qualified joint and survivor annuities.
1.401(a)-12
Mergers and consolidations of plans and transfers of plan assets.
1.401(a)-13
Assignment or alienation of benefits.
1.401(a)-14
Commencement of benefits under qualified trusts.
1.401(a)-15
Requirement that plan benefits are not decreased on account of certain Social Security increases.
1.401(a)-16
Limitations on benefits and contributions under qualified plans.
1.401(a)-19
Nonforfeitability in case of certain withdrawals.
1.401(a)-20
Requirements of qualified joint and survivor annuity and qualified preretirement survivor annuity.
1.401(a)-30
Limit on elective deferrals.
1.401(a)-50
Puerto Rican trusts; election to be treated as a domestic trust.
1.401(a)(2)-1
Refund of mistaken employer contributions and withdrawal liability payments to multiemployer plans.
1.401(a)(4)-0
Table of contents.
1.401(a)(4)-1
Nondiscrimination requirements of section 401(a)(4).
1.401(a)(4)-2
Nondiscrimination in amount of employer contributions under a defined contribution plan.
1.401(a)(4)-3
Nondiscrimination in amount of employer-provided benefits under a defined benefit plan.
1.401(a)(4)-4
Nondiscriminatory availability of benefits, rights, and features.
1.401(a)(4)-5
Plan amendments and plan terminations.
1.401(a)(4)-6
Contributory defined benefit plans.
1.401(a)(4)-7
Imputation of permitted disparity.
1.401(a)(4)-8
Cross-testing.
1.401(a)(4)-9
Plan aggregation and restructuring.
1.401(a)(4)-10
Testing of former employees.
1.401(a)(4)-11
Additional rules.
1.401(a)(4)-12
Definitions.
1.401(a)(4)-13
Effective dates and fresh-start rules.
1.401(a)(5)-1
Special rules relating to nondiscrimination requirements.
1.401(a)(9)-0
Required minimum distributions; table of contents.
1.401(a)(9)-1
Minimum distribution requirement in general.
1.401(a)(9)-2
Distributions commencing during an employee's lifetime.
1.401(a)(9)-3
Death before required beginning date.
1.401(a)(9)-4
Determination of the designated beneficiary.
1.401(a)(9)-5
Required minimum distributions from defined contribution plans.
1.401(a)(9)-6
Required minimum distributions for defined benefit plans and annuity contracts.
1.401(a)(9)-7
Rollovers and transfers.
1.401(a)(9)-8
Special rules.
1.401(a)(9)-9
Life expectancy and distribution period tables.
1.401(a)(17)-1
Limitation on annual compensation.
1.401(a)(26)-0
Table of contents.
1.401(a)(26)-1
Minimum participation requirements.
1.401(a)(26)-2
Minimum participation rule.
1.401(a)(26)-3
Rules applicable to a defined benefit plan's prior benefit structure.
1.401(a)(26)-4
Testing former employees.
1.401(a)(26)-5
Employees who benefit under a plan.
1.401(a)(26)-6
Excludable employees.
1.401(a)(26)-7
Testing methods.
1.401(a)(26)-8
Definitions.
1.401(a)(26)-9
Effective dates and transition rules.
1.401(a)(31)-1
Requirement to offer direct rollover of eligible rollover distributions; questions and answers.
1.401(b)-1
Certain retroactive changes in plan.
1.401(e)-1
Definitions relating to plans covering self-employed individuals.
1.401(e)-2
General rules relating to plans covering self-employed individuals.
1.401(e)-3
Requirements for qualification of trusts and plans benefiting owner-employees.
1.401(e)-4
Contributions for premiums on annuity, etc., contracts and transitional rule for certain excess contributions.
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.
1.401(e)-6
Special rules for shareholder-employees.
1.401(f)-1
Certain custodial accounts and annuity contracts.
1.401(k)-0
Table of contents.
1.401(k)-1
Certain cash or deferred arrangements.
1.401(k)-2
ADP test.
1.401(k)-3
Safe harbor requirements.
1.401(k)-4
SIMPLE 401(k) plan requirements.
1.401(k)-5
Special rules for mergers, acquisitions and similar events.--[Reserved]
1.401(k)-6
Definitions.
1.401(l)-0
Table of contents.
1.401(l)-1
Permitted disparity in employer-provided contributions or benefits.
1.401(l)-2
Permitted disparity for defined contribution plans.
1.401(l)-3
Permitted disparity for defined benefit plans.
1.401(l)-4
Special rules for railroad plans.
1.401(l)-5
Overall permitted disparity limits.
1.401(l)-6
Effective dates and transition rules.
1.401(m)-0
Table of contents.
1.401(m)-1
Employee contributions and matching contributions.
1.401(m)-2
ACP test.
1.401(m)-3
Safe harbor requirements.
1.401(m)-4
Special rules for mergers, acquisitions and similar events.--[Reserved]
1.401(m)-5
Definitions.
1.402(a)-1
Taxability of beneficiary under a trust which meets the requirements of section 401(a).
1.402(a)(5)-1t
Rollovers of partial distributions from qualified trusts and annuities. (Temporary)
1.402(b)-1
Treatment of beneficiary of a trust not exempt under section 501(a).
1.402(c)-1
Taxability of beneficiary of certain foreign situs trusts.
1.402(c)-2
Eligible rollover distributions; questions and answers.
1.402(d)-1
Effect of section 402(d).
1.402(e)-1
Certain plan terminations.
1.402(f)-1
Required explanation of eligible rollover distributions; questions and answers.
1.402(g)-0
Limitation on exclusion for elective deferrals, table of contents.
1.402(g)-1
Limitation on exclusion for elective deferrals.
1.402(g)-2
Increased limit for catch-up contributions.
1.403(a)-1
Taxability of beneficiary under a qualified annuity plan.
1.403(a)-2
Capital gains treatment for certain distributions.
1.403(b)-1
Taxability of beneficiary under annuity purchased by a section 501(c)(3) organization or public school.
1.403(b)-2
Eligible rollover distributions; questions and answers.
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.
1.403(c)-1
Taxability of beneficiary under a nonqualified annuity.
1.403(d)-1
Taxability of employee when rights under contracts purchased by exempt organizations change from forfeitable to nonforfeitable.
1.404(a)-1
Contributions of an employer to an employees' trust or annuity plan and compensation under a deferred payment plan; general rule.
1.404(a)-1t
Questions and answers relating to deductibility of deferred compensation and deferred benefits for employees. (Temporary)
1.404(a)-2
Information to be furnished by employer claiming deductions; taxable years ending before December 31, 1971.
1.404(a)-2a
Information to be furnished by employer; taxable years ending on or after December 31, 1971, and before December 31, 1975.
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).
1.404(a)-4
Pension and annuity plans; limitations under section 404(a)(1)(A).
1.404(a)-5
Pension and annuity plans; limitations under section 404(a)(1)(B).
1.404(a)-6
Pension and annuity plans; limitations under section 404(a)(1)(C).
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).
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).
1.404(a)(8)-1t
Deductions for plan contributions on behalf of self-employed individuals. (Temporary)
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).
1.404(a)-10
Profit-sharing plan of an affiliated group; application of section 404(a)(3)(B).
1.404(a)-11
Trusts created or organized outside the United States; application of section 404(a)(4).
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).
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).
1.404(a)-14
Special rules in connection with the Employee Retirement Income Security Act of 1974.
1.404(b)-1
Method of contribution, etc., having the effect of a plan; effect of section 404(b).
1.404(b)-1t
Method or arrangement of contributions, etc., deferring the receipt of compensation or providing for deferred benefits. (Temporary)
1.404(c)-1
Certain negotiated plans; effect of section 404(c).
1.404(d)-1t
Questions and answers relating to deductibility of deferred compensation and deferred benefits for independent contractors. (Temporary)
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).
1.404(e)-1a
Contributions on behalf of a self-employed individual to or under a qualified pension, annuity, or profit-sharing plan.
1.404(g)-1
Deduction of employer liability payments.
1.404(k)-1t
Questions and answers relating to the deductibility of certain dividend distributions. (Temporary)
1.405-1
Qualified bond purchase plans.
1.405-2
Deduction of contributions to qualified bond purchase plans.
1.405-3
Taxation of retirement bonds.
1.406-1
Treatment of certain employees of foreign subsidiaries as employees of the domestic corporation.
1.407-1
Treatment of certain employees of domestic subsidiaries engaged in business outside the United States as employees of the domestic parent corporation.
1.408-1
General rules.
1.408-2
Individual retirement accounts.
1.408-2t
Individual retirement accounts (temporary).
1.408-3
Individual retirement annuities.
1.408-4
Treatment of distributions from individual retirement arrangements.
1.408-5
Annual reports by trustees or issuers.
1.408-6
Disclosure statements for individual retirement arrangements.
1.408-7
Reports on distributions from individual retirement plans.
1.408-8
Distribution requirements for individual retirement plans.
1.408-11
Net income calculation for returned or recharacterized IRA contributions.
1.408(q)-1
Deemed IRAs in qualified employer plans.
1.408a-0
Roth IRAs; table of contents.
1.408a-1
Roth IRAs in general.
1.408a-2
Establishing Roth IRAs.
1.408a-3
Contributions to Roth IRAs.
1.408a-4
Converting amounts to Roth IRAs.
1.408a-4t
Converting amounts to Roth IRAs.
1.408a-5
Recharacterized contributions.
1.408a-6
Distributions.
1.408a-7
Reporting.
1.408a-8
Definitions.
1.408a-9
Effective date.
1.409-1
Retirement bonds.
1.409(p)-1t
Prohibited allocations of securities in an S corporation (temporary).
1.410(a)-1
Minimum participation standards; general rules.
1.410(a)-2
Effective dates.
1.410(a)-3
Minimum age and service conditions.
1.410(a)-3t
Minimum age and service conditions (temporary).
1.410(a)-4
Maximum age conditions and time of participation.
1.410(a)-5
Year of service; break in service.
1.410(a)-6
Amendment of break in service rules; Transition period.
1.410(a)-7
Elapsed time.
1.410(a)-8
Five consecutive 1-year breaks in service, transitional rules under the Retirement Equity Act of 1984.
1.410(a)-8t
Year of service; break in service (temporary).
1.410(a)-9
Maternity and paternity absence.
1.410(a)-9t
Elapsed time (temporary).
1.410(b)-0
Table of contents.
1.410(b)-1
Minimum coverage requirements (before 1994).
1.410(b)-2
Minimum coverage requirements (after 1993).
1.410(b)-3
Employees and former employees who benefit under a plan.
1.410(b)-4
Nondiscriminatory classification test.
1.410(b)-5
Average benefit percentage test.
1.410(b)-6
Excludable employees.
1.410(b)-7
Definition of plan and rules governing plan disaggregation and aggregation.
1.410(b)-8
Additional rules.
1.410(b)-9
Definitions.
1.410(b)-10
Effective dates and transition rules.
1.410(d)-1
Election by church to have participation, vesting, funding, etc. provisions apply.
1.411(a)-1
Minimum vesting standards; general rules.
1.411(a)-2
Effective dates.
1.411(a)-3
Vesting in employer-derived benefits.
1.411(a)-3t
Vesting in employer-derived benefits (temporary).
1.411(a)-4
Forfeitures, suspensions, etc.
1.411(a)-4t
Forfeitures, suspensions, etc. (temporary).
1.411(a)-5
Service included in determination of nonforfeitable percentage.
1.411(a)-6
Year of service; hours of service; breaks in service.
1.411(a)-7
Definitions and special rules.
1.411(a)-8
Changes in vesting schedule.
1.411(a)-8t
Changes in vesting schedule (temporary).
1.411(a)-9
Amendment of break in service rules; transitional period.
1.411(a)-11
Restriction and valuation of distributions.
1.411(b)-1
Accrued benefit requirements.
1.411(c)-1
Allocation of accrued benefits between employer and employee contributions.
1.411(d)-1
Coordination of vesting and discrimination requirements.--[Reserved]
1.411(d)-2
Termination or partial termination; discontinuance of contributions.
1.411(d)-3
Section 411(d)(6) protected benefits.
1.411(d)-4
Section 411(d)(6) protected benefits.
1.411(d)-5
Class year plans; plan years beginning after October 22, 1986.
1.412(b)-2
Amortization of experience gains in connection with certain group deferred annuity contracts.
1.412(b)-5
Election of the alternative amortization method of funding.
1.412(c)(1)-1
Determinations to be made under funding method--terms defined.
1.412(c)(1)-2
Shortfall method.
1.412(c)(1)-3
Applying the minimum funding requirements to restored plans.
1.412(c)(1)-3t
Applying the minimum funding requirements to restored plans (temporary).
1.412(c)(2)-1
Valuation of plan assets; reasonable actuarial valuation methods.
1.412(c)(3)-1
Reasonable funding methods.
1.412(c)(3)-2
Effective dates and transitional rules relating to reasonable funding methods.
1.412(i)-1
Certain insurance contract plans.
1.413-1
Special rules for collectively bargained plans.
1.413-2
Special rules for plans maintained by more than one employer.
1.414(b)-1
Controlled group of corporations.
1.414(c)-1
Commonly controlled trades or businesses.
1.414(c)-2
Two or more trades or businesses under common control.
1.414(c)-3
Exclusion of certain interests or stock in determining control.
1.414(c)-4
Rules for determining ownership.
1.414(c)-5
Effective date.
1.414(e)-1
Definition of church plan.
1.414(f)-1
Definition of multiemployer plan.
1.414(g)-1
Definition of plan administrator.
1.414(l)-1
Mergers and consolidations of plans or transfers of plan assets.
1.414(q)-1
Highly compensated employee.
1.414(q)-1t
Highly compensated employee (temporary).
1.414(r)-0
Table of contents.
1.414(r)-1
Requirements applicable to qualified separate lines of business.
1.414(r)-2
Line of business.
1.414(r)-3
Separate line of business.
1.414(r)-4
Qualified separate line of business--fifty-employee and notice requirements.
1.414(r)-5
Qualified separate line of business--administrative scrutiny requirement--safe harbors.
1.414(r)-6
Qualified separate line of business--administrative scrutiny requirement--individual determinations.
1.414(r)-7
Determination of the employees of an employer's qualified separate lines of business.
1.414(r)-8
Separate application of section 410(b).
1.414(r)-9
Separate application of section 401(a)(26).
1.414(r)-10
Separate application of section 129(d)(8).--[Reserved]
1.414(r)-11
Definitions and special rules.
1.414(s)-1
Definition of compensation.
1.414(v)-1
Catch-up contributions.
1.415-1
General rules with respect to limitations on benefits and contributions under qualified plans.
1.415-2
Definitions and special rules.
1.415-3
Limitations for defined benefit plans.
1.415-4
Transitional rule for defined benefit plans.
1.415-5
Cost of living adjustments for defined benefit plans.
1.415-6
Limitation for defined contribution plans.
1.415-7
Limitation in case of defined benefit and defined contribution plan for same employee.
1.415-8
Combining and aggregating plans.
1.415-9
Disqualification of plans and trusts.
1.415-10
Special aggregation rules.
1.416-1
Questions and answers on top-heavy plans.
1.417(a)(3)-1
Required explanation of qualified joint and survivor annuity and qualified preretirement survivor annuity.
1.417(e)-1
Restrictions and valuations of distributions from plans subject to sections 401(a)(11) and 417.
1.417(e)-1t
Restrictions and valuations of distributions from plans subject to sections 401(a)(11) and 417. (Temporary)
1.419-1t
Treatment of welfare benefit funds. (Temporary)
1.419a-1t
Qualified asset account limitation of additions to account. (Temporary)
1.419a-2t
Qualified asset account limitation for collectively bargained funds. (Temporary)
1.419a(f)(6)-1
Exception for 10 or more employer plan.
1.420-1
Significant reduction in retiree health coverage during the cost maintenance period.
1.421-1
Meaning and use of certain terms.
1.421-2
General rules.
1.422-1
Incentive stock options; general rules.
1.422-2
Incentive stock options defined.
1.422-3
Stockholder approval of incentive stock option plans.
1.422-4
$100,000 limitation for incentive stock options.
1.422-5
Permissible provisions.
1.423-1
Applicability of section 421(a).
1.423-2
Employee stock purchase plan defined.
1.424-1
Definitions and special rules applicable to statutory options.
1.425-1.440
[Reserved]
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