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
- § 1.410(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…
- § 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 [Reserved]
- § 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.…
- § 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 [Reserved]
- § 1.411(a)-11 Restriction and valuation of distributions.
- § 1.411(a)(13)-1 Statutory hybrid plans.
- § 1.411(b)-1 Accrued benefit requirements.
- § 1.411(b)(5)-1 Reduction in rate of benefit accrual under a defined benefit plan.
- § 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 [Reserved]
- § 1.412(b)-2 Amortization of experience gains in connection with certain group deferred…
- § 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)(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…
- § 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 Certain tax-exempt organizations.
- § 1.414(c)-6 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…
- § 1.414(r)-6 Qualified separate line of business—administrative scrutiny…
- § 1.414(r)-7 Determination of the employees of an employer's qualified separate lines…
- § 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.
- § 1.414(v)-2 Catch-up contributions required to be designated Roth contributions under…
- § 1.414(w)-1 Permissible withdrawals from eligible automatic contribution arrangements.
- § 1.415(a)-1 General rules with respect to limitations on benefits and contributions…
- § 1.415(b)-1 Limitations for defined benefit plans.
- § 1.415(b)-2 Multiple annuity starting dates. [Reserved]
- § 1.415(c)-1 Limitations for defined contribution plans.
- § 1.415(c)-2 Compensation.
- § 1.415(d)-1 Cost-of-living adjustments.
- § 1.415(f)-1 Aggregating plans.
- § 1.415(g)-1 Disqualification of plans and trusts.
- § 1.415(j)-1 Limitation year.
- § 1.416-1 Questions and answers on top-heavy plans.
- § 1.417(a)(3)-1 Required explanation of qualified joint and survivor annuity and…
- § 1.417(e)-1 Restrictions and valuations of distributions from plans subject to…
- § 1.417(e)-1T Restrictions and valuations of distributions from plans subject to…
- § 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.…
- § 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…
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