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Home Page > Executive Branch > Code of Federal Regulations > Electronic Code of Federal Regulations
e-CFR Data is current as of February 6, 2009
TITLE 26--Internal Revenue
CHAPTER I--INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY
SUBCHAPTER A--INCOME TAX
PART 1--INCOME TAXES
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Qualified pension, profit-sharing, and stock bonus plans. |
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Impossibility of diversion under the trust instrument. |
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Requirements as to coverage. |
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Discrimination as to contributions or benefits (before 1994). |
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Period for which requirements of section 401(a) (3), (4), (5), and (6) are applicable with respect to plans put into effect before September 2, 1974. |
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Termination of a qualified plan. |
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Forfeitures under a qualified pension plan. |
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Custodial accounts prior to January 1, 1974. |
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Face-amount certificates--nontransferable annuity contracts. |
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Definitions relating to plans covering self-employed individuals. |
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General rules relating to plans covering self-employed individuals. |
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Requirements for qualification of trusts and plans benefiting owner-employees. |
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Excess contributions on behalf of owner-employees. |
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Inclusion of medical benefits for retired employees in qualified pension or annuity plans. |
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Post-ERISA qualified plans and qualified trusts; in general. |
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Impossibility of diversion under qualified plan or trust. |
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Optional forms of benefit (before 1994). |
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Qualified joint and survivor annuities. |
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Mergers and consolidations of plans and transfers of plan assets. |
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Assignment or alienation of benefits. |
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Commencement of benefits under qualified trusts. |
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Requirement that plan benefits are not decreased on account of certain Social Security increases. |
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Limitations on benefits and contributions under qualified plans. |
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Nonforfeitability in case of certain withdrawals. |
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Requirements of qualified joint and survivor annuity and qualified preretirement survivor annuity. |
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Rules relating to the use of an electronic medium to provide applicable notices and to make participant elections. |
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Limit on elective deferrals. |
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Puerto Rican trusts; election to be treated as a domestic trust. |
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Refund of mistaken employer contributions and withdrawal liability payments to multiemployer plans. |
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Nondiscrimination requirements of section 401(a)(4). |
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Nondiscrimination in amount of employer contributions under a defined contribution plan. |
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Nondiscrimination in amount of employer-provided benefits under a defined benefit plan. |
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Nondiscriminatory availability of benefits, rights, and features. |
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Plan amendments and plan terminations. |
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Contributory defined benefit plans. |
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Imputation of permitted disparity. |
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Plan aggregation and restructuring. |
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Testing of former employees. |
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Effective dates and fresh-start rules. |
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Special rules relating to nondiscrimination requirements. |
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Required minimum distributions; table of contents. |
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Minimum distribution requirement in general. |
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Distributions commencing during an employee's lifetime. |
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Death before required beginning date. |
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Determination of the designated beneficiary. |
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Required minimum distributions from defined contribution plans. |
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Required minimum distributions for defined benefit plans and annuity contracts. |
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Life expectancy and distribution period tables. |
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Limitation on annual compensation. |
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Minimum participation requirements. |
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Minimum participation rule. |
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Rules applicable to a defined benefit plan's prior benefit structure. |
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Testing former employees. |
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Employees who benefit under a plan. |
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Effective dates and transition rules. |
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Requirement to offer direct rollover of eligible rollover distributions; questions and answers. |
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Certain retroactive changes in plan. |
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Definitions relating to plans covering self-employed individuals. |
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General rules relating to plans covering self-employed individuals. |
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Requirements for qualification of trusts and plans benefiting owner-employees. |
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Contributions for premiums on annuity, etc., contracts and transitional rule for certain excess contributions. |
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Limitation of contribution and benefit bases to first $100,000 of annual compensation in case of plans covering self-employed individuals. |
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Special rules for shareholder-employees. |
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Certain custodial accounts and annuity contracts. |
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Certain cash or deferred arrangements. |
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Safe harbor requirements. |
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SIMPLE 401(k) plan requirements. |
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Special rules for mergers, acquisitions and similar events.--[Reserved] |
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Permitted disparity in employer-provided contributions or benefits. |
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Permitted disparity for defined contribution plans. |
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Permitted disparity for defined benefit plans. |
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Special rules for railroad plans. |
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Overall permitted disparity limits. |
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Effective dates and transition rules. |
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Employee contributions and matching contributions. |
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Safe harbor requirements. |
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Special rules for mergers, acquisitions and similar events.--[Reserved] |
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Taxability of beneficiary under a trust which meets the requirements of section 401(a). |
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Rollovers of partial distributions from qualified trusts and annuities. (Temporary) |
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Treatment of beneficiary of a trust not exempt under section 501(a). |
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Taxability of beneficiary of certain foreign situs trusts. |
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Eligible rollover distributions; questions and answers. |
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Effect of section 402(d). |
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Certain plan terminations. |
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Required explanation of eligible rollover distributions; questions and answers. |
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Limitation on exclusion for elective deferrals, table of contents. |
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Limitation on exclusion for elective deferrals. |
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Increased limit for catch-up contributions. |
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Employer contributions to purchase a section 403(b) contract under a salary reduction agreement. |
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Designated Roth Accounts. |
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Reporting and recordkeeping requirements with respect to designated Roth accounts. |
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Taxability of beneficiary under a qualified annuity plan. |
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Capital gains treatment for certain distributions. |
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Taxability under an annuity purchased by a section 501(c)(3) organization or a public school. |
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General overview of taxability under an annuity contract purchased by a section 501(c)(3) organization or a public school. |
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Exclusion for contributions to purchase section 403(b) contracts. |
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Contribution limitations. |
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Timing of distributions and benefits. |
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Taxation of distributions and benefits. |
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Special rules for church plans. |
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Miscellaneous provisions. |
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Taxability of beneficiary under a nonqualified annuity. |
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Contributions of an employer to an employees' trust or annuity plan and compensation under a deferred payment plan; general rule. |
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Questions and answers relating to deductibility of deferred compensation and deferred benefits for employees. (Temporary) |
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Information to be furnished by employer claiming deductions; taxable years ending before December 31, 1971. |
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Information to be furnished by employer; taxable years ending on or after December 31, 1971, and before December 31, 1975. |
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Contributions of an employer to or under an employees' pension trust or annuity plan that meets the requirements of section 401(a); application of section 404(a)(1). |
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Pension and annuity plans; limitations under section 404(a)(1)(A). |
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Pension and annuity plans; limitations under section 404(a)(1)(B). |
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Pension and annuity plans; limitations under section 404(a)(1)(C). |
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Pension and annuity plans; contributions in excess of limitations under section 404(a)(1); application of section 404(a)(1)(D). |
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Contributions of an employer under an employees' annuity plan which meets the requirements of section 401(a); application of section 404(a)(2). |
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Deductions for plan contributions on behalf of self-employed individuals. (Temporary) |
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Contributions of an employer to an employees' profit-sharing or stock bonus trust that meets the requirements of section 401(a); application of section 404(a)(3)(A). |
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Profit-sharing plan of an affiliated group; application of section 404(a)(3)(B). |
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Trusts created or organized outside the United States; application of section 404(a)(4). |
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Contributions of an employer under a plan that does not meet the requirements of section 401(a); application of section 404(a)(5). |
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Contributions of an employer where deductions are allowable under section 404(a) (1) or (2) and also under section 404(a)(3); application of section 404(a)(7). |
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Special rules in connection with the Employee Retirement Income Security Act of 1974. |
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Method of contribution, etc., having the effect of a plan; effect of section 404(b). |
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Method or arrangement of contributions, etc., deferring the receipt of compensation or providing for deferred benefits. (Temporary) |
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Certain negotiated plans; effect of section 404(c). |
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Questions and answers relating to deductibility of deferred compensation and deferred benefits for independent contractors. (Temporary) |
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Contributions on behalf of a self-employed individual to or under a pension, annuity, or profit-sharing plan meeting the requirements of section 401; application of section 404(a) (8), (9), and (10) and section 404 (e) and (f). |
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Contributions on behalf of a self-employed individual to or under a qualified pension, annuity, or profit-sharing plan. |
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Deduction of employer liability payments. |
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Questions and answers relating to the deductibility of certain dividend distributions. (Temporary) |
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Disallowance of deduction for reacquisition payments. |
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Qualified bond purchase plans. |
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Deduction of contributions to qualified bond purchase plans. |
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Taxation of retirement bonds. |
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Treatment of certain employees of foreign subsidiaries as employees of the domestic corporation. |
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Treatment of certain employees of domestic subsidiaries engaged in business outside the United States as employees of the domestic parent corporation. |
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Individual retirement accounts. |
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Individual retirement annuities. |
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Treatment of distributions from individual retirement arrangements. |
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Annual reports by trustees or issuers. |
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Disclosure statements for individual retirement arrangements. |
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Reports on distributions from individual retirement plans. |
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Distribution requirements for individual retirement plans. |
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Net income calculation for returned or recharacterized IRA contributions. |
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Deemed IRAs in qualified employer plans. |
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Roth IRAs; table of contents. |
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Contributions to Roth IRAs. |
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Converting amounts to Roth IRAs. |
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Recharacterized contributions. |
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Coordination between designated Roth accounts and Roth IRAs. |
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Definitions and covered plans. |
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Calculation of income inclusion--[Reserved] |
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Application of section 409A and effective dates. |
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Prohibited allocation of securities in an S corporation. |
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Prohibited allocations of securities in an S corporation (temporary). |
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Minimum participation standards; general rules. |
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Minimum age and service conditions. |
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Minimum age and service conditions (temporary). |
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Maximum age conditions and time of participation. |
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Year of service; break in service. |
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Amendment of break in service rules; Transition period. |
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Five consecutive 1-year breaks in service, transitional rules under the Retirement Equity Act of 1984. |
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Year of service; break in service (temporary). |
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Maternity and paternity absence. |
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Elapsed time (temporary). |
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Minimum coverage requirements (before 1994). |
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Minimum coverage requirements (after 1993). |
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Employees and former employees who benefit under a plan. |
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Nondiscriminatory classification test. |
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Average benefit percentage test. |
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Definition of plan and rules governing plan disaggregation and aggregation. |
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Effective dates and transition rules. |
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Election by church to have participation, vesting, funding, etc. provisions apply. |
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Minimum vesting standards; general rules. |
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Vesting in employer-derived benefits. |
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Vesting in employer-derived benefits (temporary). |
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Forfeitures, suspensions, etc. |
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Forfeitures, suspensions, etc. (temporary). |
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Service included in determination of nonforfeitable percentage. |
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Year of service; hours of service; breaks in service. |
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Definitions and special rules. |
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Changes in vesting schedule. |
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Changes in vesting schedule (temporary). |
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Amendment of break in service rules; transitional period. |
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Restriction and valuation of distributions. |
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Accrued benefit requirements. |
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Allocation of accrued benefits between employer and employee contributions. |
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Coordination of vesting and discrimination requirements.--[Reserved] |
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Termination or partial termination; discontinuance of contributions. |
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Section 411(d)(6) protected benefits. |
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Section 411(d)(6) protected benefits. |
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Class year plans; plan years beginning after October 22, 1986. |
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Amortization of experience gains in connection with certain group deferred annuity contracts. |
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Election of the alternative amortization method of funding. |
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Determinations to be made under funding method--terms defined. |
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Applying the minimum funding requirements to restored plans. |
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Applying the minimum funding requirements to restored plans (temporary). |
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Valuation of plan assets; reasonable actuarial valuation methods. |
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Reasonable funding methods. |
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Effective dates and transitional rules relating to reasonable funding methods. |
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Certain insurance contract plans. |
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Mortality tables used to determine current liability. |
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Special rules for collectively bargained plans. |
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Special rules for plans maintained by more than one employer. |
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Controlled group of corporations. |
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Commonly controlled trades or businesses. |
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Two or more trades or businesses under common control. |
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Exclusion of certain interests or stock in determining control. |
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Rules for determining ownership. |
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Certain tax-exempt organizations. |
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Definition of church plan. |
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Definition of multiemployer plan. |
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Definition of plan administrator. |
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Mergers and consolidations of plans or transfers of plan assets. |
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Highly compensated employee. |
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Highly compensated employee (temporary). |
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Requirements applicable to qualified separate lines of business. |
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Separate line of business. |
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Qualified separate line of business--fifty-employee and notice requirements. |
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Qualified separate line of business--administrative scrutiny requirement--safe harbors. |
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Qualified separate line of business--administrative scrutiny requirement--individual determinations. |
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Determination of the employees of an employer's qualified separate lines of business. |
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Separate application of section 410(b). |
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Separate application of section 401(a)(26). |
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Separate application of section 129(d)(8).--[Reserved] |
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Definitions and special rules. |
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Definition of compensation. |
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General rules with respect to limitations on benefits and contributions under qualified plans. |
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Limitations for defined benefit plans. |
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Multiple annuity starting dates.--[Reserved] |
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Limitations for defined contribution plans. |
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Cost-of-living adjustments. |
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Disqualification of plans and trusts. |
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Questions and answers on top-heavy plans. |
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Required explanation of qualified joint and survivor annuity and qualified preretirement survivor annuity. |
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Restrictions and valuations of distributions from plans subject to sections 401(a)(11) and 417. |
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Restrictions and valuations of distributions from plans subject to sections 401(a)(11) and 417. (Temporary) |
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Treatment of welfare benefit funds. (Temporary) |
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Qualified asset account limitation of additions to account. (Temporary) |
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Qualified asset account limitation for collectively bargained funds. (Temporary) |
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Exception for 10 or more employer plan. |
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Significant reduction in retiree health coverage during the cost maintenance period. |
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Meaning and use of certain terms. |
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Incentive stock options; general rules. |
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Incentive stock options defined. |
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Stockholder approval of incentive stock option plans. |
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$100,000 limitation for incentive stock options. |
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Applicability of section 421(a). |
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Employee stock purchase plan defined. |
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Definitions and special rules applicable to statutory options. |
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Mortality tables used to determine present value. |
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Plan-specific substitute mortality tables used to determine present value. |
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Mortality tables used to determine current liability. |
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