Subjgrp 3. Certain Stock Options
- § 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.
- §§ 1.425-1.429 - §[Reserved]
- § 1.430(a)-1 - Determination of minimum required contribution.
- § 1.430(d)-1 -
- § 1.430(f)-1 - Effect of prefunding balance and funding standard carryover balance.
- § 1.430(g)-1 - Valuation date and valuation of plan assets.
- § 1.430(h)(2)-1 - Interest rates used to determine present value.
- § 1.430(h)(3)-1 - Mortality tables used to determine present value.
- § 1.430(h)(3)-2 - Plan-specific substitute mortality tables used to determine present value.
- § 1.430(i)-1 - Special rules for plans in at-risk status.
- § 1.430(j)-1 - Payment of minimum required contributions.
- § 1.431(c)(6)-1 - Mortality tables used to determine current liability.
- § 1.432 - [Reserved]
- § 1.432(e)(9)-1 - Benefit suspensions for multiemployer plans in critical and declining status.
- § 1.433(h)(3)-1 - Mortality tables used to determine current liability.
- §§ 1.434-1.435 - §[Reserved]
- § 1.436-0 - Table of contents.
- § 1.436-1 - Limits on benefits and benefit accruals under single employer defined benefit plans.
- §§ 1.437-1.440 - §[Reserved]