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U.S. Code Regulations Constitution Journal Apps
  1. U.S. Code
    All Titles
  2. title 26
    INTERNAL REVENUE CODE
  3. subtitle A
    Income Taxes
  4. chapter 1
    NORMAL TAXES AND SURTAXES
  5. subchapter D
    Deferred Compensation, Etc.
  6. part I
    PENSION, PROFIT-SHARING, STOCK BONUS PLANS, ETC.
  7. subpart B
    Special Rules

Subpart B. Special Rules

  • § 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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