U.S. Code
Regulations
Constitution
Journal
Apps
U.S. Code
U.S. Code
Regulations
menu
U.S. Code
All Titles
title 26
INTERNAL REVENUE CODE
subtitle A
Income Taxes
chapter 1
NORMAL TAXES AND SURTAXES
subchapter D
Deferred Compensation, Etc.
part I
PENSION, PROFIT-SHARING, STOCK BONUS PLANS, ETC.
subpart E
Treatment of Transfers to Retiree Health Accounts
Subpart E. Treatment of Transfers to Retiree Health Accounts
§ 420
- Transfers of excess pension assets to retiree health accounts
