Pension, Profit-Sharing, Stock Bonus Plans, etc.
26 C.F.R. Part 1 — Income Taxes · 2026 edition · updated 2026-10-04 · United States
In this part
- § 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.
- §§ 1.401-4-1.401-5 [Reserved]
- § 1.401-6 Termination of a qualified plan.
- § 1.401-7 Forfeitures under a qualified pension plan.
- § 1.401-8 [Reserved]
- § 1.401-9 Face-amount certificates—nontransferable annuity contracts.
- § 1.401-10 Definitions relating to plans covering self-employed individuals.
- § 1.401-11-1.401.13 [Reserved]
- § 1.401-14 Inclusion of medical benefits for retired employees in qualified pension or…
- § 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…
- § 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…
- § 1.401(a)-21 Rules relating to the use of an electronic medium to provide applicable…
- § 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…
- § 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…
- § 1.401(a)(4)-3 Nondiscrimination in amount of employer-provided benefits under a…
- § 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…
- § 1.401(a)(9)-7 Rollovers and transfers.
- § 1.401(a)(9)-8 Special rules.
- § 1.401(a)(9)-9 Life expectancy and Uniform Lifetime 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…
- § 1.401(a)(35)-1 Diversification requirements for certain defined contribution plans.
- § 1.401(b)-1 Certain retroactive changes in plan.
- § 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…
- § 1.402(a)(5)-1T Rollovers of partial distributions from qualified trusts and…
- § 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.
- § 1.402(d)-1 Effect of section 402(d).
- § 1.402(e)-1 [Reserved]
- § 1.402(f)-1 Required explanation of eligible rollover distributions; questions and…
- § 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.
- § 1.402(g)(3)-1 Employer contributions to purchase a section 403(b) contract under a…
- § 1.402A-1 Designated Roth Accounts.
- § 1.402A-2 Reporting and recordkeeping requirements with respect to designated Roth…
- § 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)-0 Taxability under an annuity purchased by a section 501(c)(3) organization…
- § 1.403(b)-1 General overview of taxability under an annuity contract purchased by a…
- § 1.403(b)-2 Definitions.
- § 1.403(b)-3 Exclusion for contributions to purchase section 403(b) contracts.
- § 1.403(b)-4 Contribution limitations.
- § 1.403(b)-5 Nondiscrimination rules.
- § 1.403(b)-6 Timing of distributions and benefits.
- § 1.403(b)-7 Taxation of distributions and benefits.
- § 1.403(b)-8 Funding.
- § 1.403(b)-9 Special rules for church plans.
- § 1.403(b)-10 Miscellaneous provisions.
- § 1.403(b)-11 Applicable dates.
- § 1.403(c)-1 Taxability of beneficiary under a nonqualified annuity.
- § 1.404(a)-1 Contributions of an employer to an employees' trust or annuity plan and…
- § 1.404(a)-1T Questions and answers relating to deductibility of deferred compensation…
- § 1.404(a)-2 Information to be furnished by employer claiming deductions; taxable years…
- § 1.404(a)-3 Contributions of an employer to or under an employees' pension trust or…
- § 1.404(a)-4-1.404(a)-7 [Reserved]
- § 1.404(a)-8 Contributions of an employer under an employees' annuity plan which meets…
- § 1.404(a)-9 [Reserved]
- § 1.404(a)-10 Profit-sharing plan of an affiliated group; application of section…
- § 1.404(a)-11 Trusts created or organized outside the United States; application of…
- § 1.404(a)-12 Contributions of an employer under a plan that does not meet the…
- § 1.404(a)-13 Contributions of an employer where deductions are allowable under section…
- § 1.404(a)-14 Special rules in connection with the Employee Retirement Income Security…
- § 1.404(b)-1 Method of contribution, etc., having the effect of a plan; effect of…
- § 1.404(b)-1T Method or arrangement of contributions, etc., deferring the receipt of…
- § 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…
- § 1.404(e)-1 [Reserved]
- § 1.404(e)-1A Contributions on behalf of a self-employed individual to or under a…
- § 1.404(g)-1 Deduction of employer liability payments.
- § 1.404(k)-1T Questions and answers relating to the deductibility of certain dividend…
- § 1.404(k)-3 Disallowance of deduction for reacquisition payments.
- § 1.406-1 Treatment of certain employees of foreign subsidiaries as employees of the…
- § 1.407-1 Treatment of certain employees of domestic subsidiaries engaged in business…
- § 1.408-1 General rules.
- § 1.408-2 Individual retirement accounts.
- § 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-5 Recharacterized contributions.
- § 1.408A-6 Distributions.
- § 1.408A-7 Reporting.
- § 1.408A-8 Definitions.
- § 1.408A-9 Effective date.
- § 1.408A-10 Coordination between designated Roth accounts and Roth IRAs.
- § 1.409-1 Retirement bonds.
- § 1.409A-0 Table of contents.
- § 1.409A-1 Definitions and covered plans.
- § 1.409A-2 Deferral elections.
- § 1.409A-3 Permissible payments.
- § 1.409A-4 Calculation of income inclusion. [Reserved]
- § 1.409A-5 Funding. [Reserved]
- § 1.409A-6 Application of section 409A and effective dates.
- § 1.409(p)-1 Prohibited allocation of securities in an S corporation.
- § 1.409(p)-1T Prohibited allocations of securities in an S corporation (temporary).
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