Part 1. PART 1—INCOME TAXES (CONTINUED)
DEFERRED COMPENSATION, ETC.
Pension, Profit-Sharing, Stock Bonus Plans, etc.
- SECTION § 1.410(a)–1 - Minimum participation standards; general rules.
- SECTION § 1.410(a)–2 - Effective dates.
- SECTION § 1.410(a)–3 - Minimum age and service conditions.
- SECTION § 1.410(a)–3T - Minimum age and service conditions (temporary).
- SECTION § 1.410(a)–4 - Maximum age conditions and time of participation.
- SECTION § 1.410(a)–5 - Year of service; break in service.
- SECTION § 1.410(a)–6 - Amendment of break in service rules; Transition period.
- SECTION § 1.410(a)–7 - Elapsed time.
- SECTION § 1.410(a)–8 - Five consecutive 1-year breaks in service, transitional rules under the Retirement Equity Act of 1984.
- SECTION § 1.410(a)–8T - Year of service; break in service (temporary).
- SECTION § 1.419A–2T - Qualified asset account limitation for collectively bargained funds. (Temporary)
- SECTION § 1.419A(f)(6)–1 - Exception for 10 or more employer plan.
- SECTION § 1.420–1 - Significant reduction in retiree health coverage during the cost maintenance period.
- SECTION § 1.410(a)–9 - Maternity and paternity absence.
- SECTION § 1.410(a)–9T - Elapsed time (temporary).
- SECTION § 1.410(b)–0 - Table of contents.
- SECTION § 1.410(b)–1 - [Reserved]
- SECTION § 1.410(b)–2 - Minimum coverage requirements (after 1993).
- SECTION § 1.410(b)–3 - Employees and former employees who benefit under a plan.
- SECTION § 1.410(b)–4 - Nondiscriminatory classification test.
- SECTION § 1.410(b)–5 - Average benefit percentage test.
- SECTION § 1.410(b)–6 - Excludable employees.
- SECTION § 1.410(b)–7 - Definition of plan and rules governing plan disaggregation and aggregation.
- SECTION § 1.410(b)–8 -
- SECTION § 1.410(b)–9 - Definitions.
- SECTION § 1.410(b)–10 - Effective dates and transition rules.
- SECTION § 1.410(d)–1 - Election by church to have participation, vesting, funding, etc. provisions apply.
- SECTION § 1.411(a)–1 - Minimum vesting standards; general rules.
- SECTION § 1.411(a)–2 - Effective dates.
- SECTION § 1.411(a)–3 - Vesting in employer-derived benefits.
- SECTION § 1.411(a)–3T - Vesting in employer-derived benefits (temporary).
- SECTION § 1.411(a)–4 - Forfeitures, suspensions, etc.
- SECTION § 1.411(a)–4T - Forfeitures, suspensions, etc. (temporary).
- SECTION § 1.411(a)–5 - Service included in determination of nonforfeitable percentage.
- SECTION § 1.411(a)–6 - Year of service; hours of service; breaks in service.
- SECTION § 1.411(a)–7 - Definitions and special rules.
- SECTION § 1.411(a)–8 - Changes in vesting schedule.
- SECTION § 1.411(a)–8T - Changes in vesting schedule (temporary).
- SECTION § 1.411(a)–9 - [Reserved]
- SECTION § 1.411(a)–11 - Restriction and valuation of distributions.
- SECTION § 1.411(a)(13)–1 - Statutory hybrid plans.
- SECTION § 1.411(b)–1 - Accrued benefit requirements.
- SECTION § 1.411(b)(5)–1 - Reduction in rate of benefit accrual under a defined benefit plan.
- SECTION § 1.411(c)–1 - Allocation of accrued benefits between employer and employee contributions.
- SECTION § 1.411(d)–1 - Coordination of vesting and discrimination requirements. [Reserved]
- SECTION § 1.411(d)–2 - Termination or partial termination; discontinuance of contributions.
- SECTION § 1.411(d)–3 - Section 411(d)(6) protected benefits.
- SECTION § 1.411(d)–4 - Section 411(d)(6) protected benefits.
- SECTION § 1.411(d)–5 - [Reserved]
- SECTION § 1.412(b)–2 - Amortization of experience gains in connection with certain group deferred annuity contracts.
- SECTION § 1.412(c)(1)–1 - Determinations to be made under funding method—terms defined.
- SECTION § 1.412(c)(1)–2 - Shortfall method.
- SECTION § 1.412(c)(1)–3 - Applying the minimum funding requirements to restored plans.
- SECTION § 1.412(c)(2)–1 - Valuation of plan assets; reasonable actuarial valuation methods.
- SECTION § 1.412(c)(3)–1 - Reasonable funding methods.
- SECTION § 1.412(c)(3)–2 - Effective dates and transitional rules relating to reasonable funding methods.
- SECTION § 1.412(i)–1 - Certain insurance contract plans.
- SECTION § 1.413–1 - Special rules for collectively bargained plans.
- SECTION § 1.413–2 - Special rules for plans maintained by more than one employer.
- SECTION § 1.414(b)–1 - Controlled group of corporations.
- SECTION § 1.414(c)–1 - Commonly controlled trades or businesses.
- SECTION § 1.414(c)–2 - Two or more trades or businesses under common control.
- SECTION § 1.414(c)–3 - Exclusion of certain interests or stock in determining control.
- SECTION § 1.414(c)–4 - Rules for determining ownership.
- SECTION § 1.414(c)–5 - Certain tax-exempt organizations.
- SECTION § 1.414(c)–6 - Effective date.
- SECTION § 1.414(e)–1 - Definition of church plan.
- SECTION § 1.414(f)–1 - Definition of multiemployer plan.
- SECTION § 1.414(g)–1 - Definition of plan administrator.
- SECTION § 1.414(l)–1 - Mergers and consolidations of plans or transfers of plan assets.
- SECTION § 1.414(q)–1 - Highly compensated employee.
- SECTION § 1.414(q)–1T - Highly compensated employee (temporary).
- SECTION § 1.414(r)–0 - Table of contents.
- SECTION § 1.414(r)–1 - Requirements applicable to qualified separate lines of business.
- SECTION § 1.414(r)–2 - Line of business.
- SECTION § 1.414(r)–3 - Separate line of business.
- SECTION § 1.414(r)–4 - Qualified separate line of business—fifty-employee and notice requirements.
- SECTION § 1.414(r)–5 - Qualified separate line of business—administrative scrutiny requirement—safe harbors.
- SECTION § 1.414(r)–6 - Qualified separate line of business—administrative scrutiny requirement—individual determinations.
- SECTION § 1.414(r)–7 - Determination of the employees of an employer's qualified separate lines of business.
- SECTION § 1.414(r)–8 - Separate application of section 410(b).
- SECTION § 1.414(r)–9 - Separate application of section 401(a)(26).
- SECTION § 1.414(r)–10 - Separate application of section 129(d)(8). [Reserved]
- SECTION § 1.414(r)–11 - Definitions and special rules.
- SECTION § 1.414(s)–1 - Definition of compensation.
- SECTION § 1.414(v)–1 - Catch-up contributions.
- SECTION § 1.414(w)–1 - Permissible withdrawals from eligible automatic contribution arrangements.
- SECTION § 1.415(a)–1 - General rules with respect to limitations on benefits and contributions under qualified plans.
- SECTION § 1.415(b)–1 - Limitations for defined benefit plans.
- SECTION § 1.415(b)–2 - Multiple annuity starting dates. [Reserved]
- SECTION § 1.415(c)–1 - Limitations for defined contribution plans.
- SECTION § 1.415(c)–2 - Compensation.
- SECTION § 1.415(d)–1 - Cost-of-living adjustments.
- SECTION § 1.415(f)–1 - Aggregating plans.
- SECTION § 1.415(g)–1 - Disqualification of plans and trusts.
- SECTION § 1.415(j)–1 - Limitation year.
- SECTION § 1.416–1 - Questions and answers on top-heavy plans.
- SECTION § 1.417(a)(3)–1 - Required explanation of qualified joint and survivor annuity and qualified preretirement survivor annuity.
- SECTION § 1.417(e)–1 - Restrictions and valuations of distributions from plans subject to sections 401(a)(11) and 417.
- SECTION § 1.417(e)–1T - Restrictions and valuations of distributions from plans subject to sections 401(a)(11) and 417. (Temporary)
- SECTION § 1.419–1T - Treatment of welfare benefit funds. (Temporary)
- SECTION § 1.419A–1T - Qualified asset account limitation of additions to account. (Temporary)
Certain Stock Options
- SECTION § 1.421–1 - Meaning and use of certain terms.
- SECTION § 1.421–2 - General rules.
- SECTION § 1.422–1 - Incentive stock options; general rules.
- SECTION § 1.422–2 - Incentive stock options defined.
- SECTION § 1.422–3 - Stockholder approval of incentive stock option plans.
- SECTION § 1.422–4 - $100,000 limitation for incentive stock options.
- SECTION § 1.422–5 - Permissible provisions.
- SECTION § 1.423–1 - Applicability of section 421(a).
- SECTION § 1.423–2 - Employee stock purchase plan defined.
- SECTION § 1.424–1 - Definitions and special rules applicable to statutory options.
- SECTION §§ 1.425–1.429 - §[Reserved]
- SECTION § 1.430(a)–1 - Determination of minimum required contribution.
- SECTION § 1.430(d)–1 - Determination of target normal cost and funding target.
- SECTION § 1.430(f)–1 - Effect of prefunding balance and funding standard carryover balance.
- SECTION § 1.430(g)–1 - Valuation date and valuation of plan assets.
- SECTION § 1.430(h)(2)–1 - Interest rates used to determine present value.
- SECTION § 1.430(h)(3)–1 - Mortality tables used to determine present value.
- SECTION § 1.430(h)(3)–2 - Plan-specific substitute mortality tables used to determine present value.
- SECTION § 1.430(i)–1 - Special rules for plans in at-risk status.
- SECTION § 1.430(j)–1 - Payment of minimum required contributions.
- SECTION § 1.431(c)(6)–1 - Mortality tables used to determine current liability.
- SECTION § 1.432 - [Reserved]
- SECTION § 1.432(e)(9)–1 - Benefit suspensions for multiemployer plans in critical and declining status.
- SECTION § 1.433(h)(3)–1 - Mortality tables used to determine current liability.
- SECTION §§ 1.434–1.435 - §[Reserved]
- SECTION § 1.436–0 - Table of contents.
- SECTION § 1.436–1 - Limits on benefits and benefit accruals under single employer defined benefit plans.
- SECTION §§ 1.437–1.440 - §[Reserved]