CHAPTER 1— NORMAL TAXES AND SURTAXES›Subchapter D— Deferred Compensation, Etc.›PART I— PENSION, PROFIT-SHARING, STOCK BONUS PLANS, ETC.
Subpart B— Special Rules
26 U.S.C. Subtitle A — Income Taxes (Internal Revenue Code) · 2026 edition · updated 2026-10-03 · United States
Sections in this part
- § 410. Minimum participation standards
- § 411. Minimum vesting standards
- § 412. Minimum funding standards
- § 413. Collectively bargained plans, etc.
- § 414. Definitions and special rules
- § 414A. Requirements related to automatic enrollment
- § 415. Limitations on benefits and contribution under qualified plans
- § 416. Special rules for top-heavy plans
- § 417. Definitions and special rules for purposes of minimum survivor annuity requirements
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