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26 C.F.R. PART 1--INCOME TAXES

TITLE 26--Internal Revenue

CHAPTER I--INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY

SUBCHAPTER A--INCOME TAX

PART 1--INCOME TAXES

Table of Contents

Headings

�1.401-0

Scope and definitions.

�1.401-1

Qualified pension, profit-sharing, and stock bonus plans.

�1.401-2

Impossibility of diversion under the trust instrument.

�1.401-3

Requirements as to coverage.

�1.401-4

Discrimination as to contributions or benefits (before 1994).

�1.401-5

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.

�1.401-6

Termination of a qualified plan.

�1.401-7

Forfeitures under a qualified pension plan.

�1.401-8

Custodial accounts prior to January 1, 1974.

�1.401-9

Face-amount certificates--nontransferable annuity contracts.

�1.401-10

Definitions relating to plans covering self-employed individuals.

�1.401-11

General rules relating to plans covering self-employed individuals.

�1.401-12

Requirements for qualification of trusts and plans benefiting owner-employees.

�1.401-13

Excess contributions on behalf of owner-employees.

�1.401-14

Inclusion of medical benefits for retired employees in qualified pension or annuity plans.

�1.401(a)-1

Post-ERISA qualified plans and qualified trusts; in general.

�1.401(a)-2

Impossibility of diversion under qualified plan or trust.

�1.401(a)-4

Optional forms of benefit (before 1994).

�1.401(a)-11

Qualified joint and survivor annuities.

�1.401(a)-12

Mergers and consolidations of plans and transfers of plan assets.

�1.401(a)-13

Assignment or alienation of benefits.

�1.401(a)-14

Commencement of benefits under qualified trusts.

�1.401(a)-15

Requirement that plan benefits are not decreased on account of certain Social Security increases.

�1.401(a)-16

Limitations on benefits and contributions under qualified plans.

�1.401(a)-19

Nonforfeitability in case of certain withdrawals.

�1.401(a)-20

Requirements of qualified joint and survivor annuity and qualified preretirement survivor annuity.

�1.401(a)-30

Limit on elective deferrals.

�1.401(a)-50

Puerto Rican trusts; election to be treated as a domestic trust.

�1.401(a)(2)-1

Refund of mistaken employer contributions and withdrawal liability payments to multiemployer plans.

�1.401(a)(4)-0

Table of contents.

�1.401(a)(4)-1

Nondiscrimination requirements of section 401(a)(4).

�1.401(a)(4)-2

Nondiscrimination in amount of employer contributions under a defined contribution plan.

�1.401(a)(4)-3

Nondiscrimination in amount of employer-provided benefits under a defined benefit plan.

�1.401(a)(4)-4

Nondiscriminatory availability of benefits, rights, and features.

�1.401(a)(4)-5

Plan amendments and plan terminations.

�1.401(a)(4)-6

Contributory defined benefit plans.

�1.401(a)(4)-7

Imputation of permitted disparity.

�1.401(a)(4)-8

Cross-testing.

�1.401(a)(4)-9

Plan aggregation and restructuring.

�1.401(a)(4)-10

Testing of former employees.

�1.401(a)(4)-11

Additional rules.

�1.401(a)(4)-12

Definitions.

�1.401(a)(4)-13

Effective dates and fresh-start rules.

�1.401(a)(5)-1

Special rules relating to nondiscrimination requirements.

�1.401(a)(9)-0

Required minimum distributions; table of contents.

�1.401(a)(9)-1

Minimum distribution requirement in general.

�1.401(a)(9)-2

Distributions commencing during an employee's lifetime.

�1.401(a)(9)-3

Death before required beginning date.

�1.401(a)(9)-4

Determination of the designated beneficiary.

�1.401(a)(9)-5

Required minimum distributions from defined contribution plans.

�1.401(a)(9)-6

Required minimum distributions for defined benefit plans and annuity contracts.

�1.401(a)(9)-7

Rollovers and transfers.

�1.401(a)(9)-8

Special rules.

�1.401(a)(9)-9

Life expectancy and distribution period tables.

�1.401(a)(17)-1

Limitation on annual compensation.

�1.401(a)(26)-0

Table of contents.

�1.401(a)(26)-1

Minimum participation requirements.

�1.401(a)(26)-2

Minimum participation rule.

�1.401(a)(26)-3

Rules applicable to a defined benefit plan's prior benefit structure.

�1.401(a)(26)-4

Testing former employees.

�1.401(a)(26)-5

Employees who benefit under a plan.

�1.401(a)(26)-6

Excludable employees.

�1.401(a)(26)-7

Testing methods.

�1.401(a)(26)-8

Definitions.

�1.401(a)(26)-9

Effective dates and transition rules.

�1.401(a)(31)-1

Requirement to offer direct rollover of eligible rollover distributions; questions and answers.

�1.401(b)-1

Certain retroactive changes in plan.

�1.401(e)-1

Definitions relating to plans covering self-employed individuals.

�1.401(e)-2

General rules relating to plans covering self-employed individuals.

�1.401(e)-3

Requirements for qualification of trusts and plans benefiting owner-employees.

�1.401(e)-4

Contributions for premiums on annuity, etc., contracts and transitional rule for certain excess contributions.

�1.401(e)-5

Limitation of contribution and benefit bases to first $100,000 of annual compensation in case of plans covering self-employed individuals.

�1.401(e)-6

Special rules for shareholder-employees.

�1.401(f)-1

Certain custodial accounts and annuity contracts.

�1.401(k)-0

Table of contents.

�1.401(k)-1

Certain cash or deferred arrangements.

�1.401(k)-2

ADP test.

�1.401(k)-3

Safe harbor requirements.

�1.401(k)-4

SIMPLE 401(k) plan requirements.

�1.401(k)-5

Special rules for mergers, acquisitions and similar events.--[Reserved]

�1.401(k)-6

Definitions.

�1.401(l)-0

Table of contents.

�1.401(l)-1

Permitted disparity in employer-provided contributions or benefits.

�1.401(l)-2

Permitted disparity for defined contribution plans.

�1.401(l)-3

Permitted disparity for defined benefit plans.

�1.401(l)-4

Special rules for railroad plans.

�1.401(l)-5

Overall permitted disparity limits.

�1.401(l)-6

Effective dates and transition rules.

�1.401(m)-0

Table of contents.

�1.401(m)-1

Employee contributions and matching contributions.

�1.401(m)-2

ACP test.

�1.401(m)-3

Safe harbor requirements.

�1.401(m)-4

Special rules for mergers, acquisitions and similar events.--[Reserved]

�1.401(m)-5

Definitions.

�1.402(a)-1

Taxability of beneficiary under a trust which meets the requirements of section 401(a).

�1.402(a)(5)-1t

Rollovers of partial distributions from qualified trusts and annuities. (Temporary)

�1.402(b)-1

Treatment of beneficiary of a trust not exempt under section 501(a).

�1.402(c)-1

Taxability of beneficiary of certain foreign situs trusts.

�1.402(c)-2

Eligible rollover distributions; questions and answers.

�1.402(d)-1

Effect of section 402(d).

�1.402(e)-1

Certain plan terminations.

�1.402(f)-1

Required explanation of eligible rollover distributions; questions and answers.

�1.402(g)-0

Limitation on exclusion for elective deferrals, table of contents.

�1.402(g)-1

Limitation on exclusion for elective deferrals.

�1.402(g)-2

Increased limit for catch-up contributions.

�1.403(a)-1

Taxability of beneficiary under a qualified annuity plan.

�1.403(a)-2

Capital gains treatment for certain distributions.

�1.403(b)-1

Taxability of beneficiary under annuity purchased by a section 501(c)(3) organization or public school.

�1.403(b)-2

Eligible rollover distributions; questions and answers.

�1.403(b)-3

Required minimum distributions from annuity contracts purchased, or custodial accounts or retirement income accounts established, by a section 501(c)(3) organization or a public school.

�1.403(c)-1

Taxability of beneficiary under a nonqualified annuity.

�1.403(d)-1

Taxability of employee when rights under contracts purchased by exempt organizations change from forfeitable to nonforfeitable.

�1.404(a)-1

Contributions of an employer to an employees' trust or annuity plan and compensation under a deferred payment plan; general rule.

�1.404(a)-1t

Questions and answers relating to deductibility of deferred compensation and deferred benefits for employees. (Temporary)

�1.404(a)-2

Information to be furnished by employer claiming deductions; taxable years ending before December 31, 1971.

�1.404(a)-2a

Information to be furnished by employer; taxable years ending on or after December 31, 1971, and before December 31, 1975.

�1.404(a)-3

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).

�1.404(a)-4

Pension and annuity plans; limitations under section 404(a)(1)(A).

�1.404(a)-5

Pension and annuity plans; limitations under section 404(a)(1)(B).

�1.404(a)-6

Pension and annuity plans; limitations under section 404(a)(1)(C).

�1.404(a)-7

Pension and annuity plans; contributions in excess of limitations under section 404(a)(1); application of section 404(a)(1)(D).

�1.404(a)-8

Contributions of an employer under an employees' annuity plan which meets the requirements of section 401(a); application of section 404(a)(2).

�1.404(a)(8)-1t

Deductions for plan contributions on behalf of self-employed individuals. (Temporary)

�1.404(a)-9

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).

�1.404(a)-10

Profit-sharing plan of an affiliated group; application of section 404(a)(3)(B).

�1.404(a)-11

Trusts created or organized outside the United States; application of section 404(a)(4).

�1.404(a)-12

Contributions of an employer under a plan that does not meet the requirements of section 401(a); application of section 404(a)(5).

�1.404(a)-13

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).

�1.404(a)-14

Special rules in connection with the Employee Retirement Income Security Act of 1974.

�1.404(b)-1

Method of contribution, etc., having the effect of a plan; effect of section 404(b).

�1.404(b)-1t

Method or arrangement of contributions, etc., deferring the receipt of compensation or providing for deferred benefits. (Temporary)

�1.404(c)-1

Certain negotiated plans; effect of section 404(c).

�1.404(d)-1t

Questions and answers relating to deductibility of deferred compensation and deferred benefits for independent contractors. (Temporary)

�1.404(e)-1

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).

�1.404(e)-1a

Contributions on behalf of a self-employed individual to or under a qualified pension, annuity, or profit-sharing plan.

�1.404(g)-1

Deduction of employer liability payments.

�1.404(k)-1t

Questions and answers relating to the deductibility of certain dividend distributions. (Temporary)

�1.405-1

Qualified bond purchase plans.

�1.405-2

Deduction of contributions to qualified bond purchase plans.

�1.405-3

Taxation of retirement bonds.

�1.406-1

Treatment of certain employees of foreign subsidiaries as employees of the domestic corporation.

�1.407-1

Treatment of certain employees of domestic subsidiaries engaged in business outside the United States as employees of the domestic parent corporation.

�1.408-1

General rules.

�1.408-2

Individual retirement accounts.

�1.408-2t

Individual retirement accounts (temporary).

�1.408-3

Individual retirement annuities.

�1.408-4

Treatment of distributions from individual retirement arrangements.

�1.408-5

Annual reports by trustees or issuers.

�1.408-6

Disclosure statements for individual retirement arrangements.

�1.408-7

Reports on distributions from individual retirement plans.

�1.408-8

Distribution requirements for individual retirement plans.

�1.408-11

Net income calculation for returned or recharacterized IRA contributions.

�1.408(q)-1

Deemed IRAs in qualified employer plans.

�1.408a-0

Roth IRAs; table of contents.

�1.408a-1

Roth IRAs in general.

�1.408a-2

Establishing Roth IRAs.

�1.408a-3

Contributions to Roth IRAs.

�1.408a-4

Converting amounts to Roth IRAs.

�1.408a-4t

Converting amounts to Roth IRAs.

�1.408a-5

Recharacterized contributions.

�1.408a-6

Distributions.

�1.408a-7

Reporting.

�1.408a-8

Definitions.

�1.408a-9

Effective date.

�1.409-1

Retirement bonds.

�1.409(p)-1t

Prohibited allocations of securities in an S corporation (temporary).

�1.410(a)-1

Minimum participation standards; general rules.

�1.410(a)-2

Effective dates.

�1.410(a)-3

Minimum age and service conditions.

�1.410(a)-3t

Minimum age and service conditions (temporary).

�1.410(a)-4

Maximum age conditions and time of participation.

�1.410(a)-5

Year of service; break in service.

�1.410(a)-6

Amendment of break in service rules; Transition period.

�1.410(a)-7

Elapsed time.

�1.410(a)-8

Five consecutive 1-year breaks in service, transitional rules under the Retirement Equity Act of 1984.

�1.410(a)-8t

Year of service; break in service (temporary).

�1.410(a)-9

Maternity and paternity absence.

�1.410(a)-9t

Elapsed time (temporary).

�1.410(b)-0

Table of contents.

�1.410(b)-1

Minimum coverage requirements (before 1994).

�1.410(b)-2

Minimum coverage requirements (after 1993).

�1.410(b)-3

Employees and former employees who benefit under a plan.

�1.410(b)-4

Nondiscriminatory classification test.

�1.410(b)-5

Average benefit percentage test.

�1.410(b)-6

Excludable employees.

�1.410(b)-7

Definition of plan and rules governing plan disaggregation and aggregation.

�1.410(b)-8

Additional rules.

�1.410(b)-9

Definitions.

�1.410(b)-10

Effective dates and transition rules.

�1.410(d)-1

Election by church to have participation, vesting, funding, etc. provisions apply.

�1.411(a)-1

Minimum vesting standards; general rules.

�1.411(a)-2

Effective dates.

�1.411(a)-3

Vesting in employer-derived benefits.

�1.411(a)-3t

Vesting in employer-derived benefits (temporary).

�1.411(a)-4

Forfeitures, suspensions, etc.

�1.411(a)-4t

Forfeitures, suspensions, etc. (temporary).

�1.411(a)-5

Service included in determination of nonforfeitable percentage.

�1.411(a)-6

Year of service; hours of service; breaks in service.

�1.411(a)-7

Definitions and special rules.

�1.411(a)-8

Changes in vesting schedule.

�1.411(a)-8t

Changes in vesting schedule (temporary).

�1.411(a)-9

Amendment of break in service rules; transitional period.

�1.411(a)-11

Restriction and valuation of distributions.

�1.411(b)-1

Accrued benefit requirements.

�1.411(c)-1

Allocation of accrued benefits between employer and employee contributions.

�1.411(d)-1

Coordination of vesting and discrimination requirements.--[Reserved]

�1.411(d)-2

Termination or partial termination; discontinuance of contributions.

�1.411(d)-3

Section 411(d)(6) protected benefits.

�1.411(d)-4

Section 411(d)(6) protected benefits.

�1.411(d)-5

Class year plans; plan years beginning after October 22, 1986.

�1.412(b)-2

Amortization of experience gains in connection with certain group deferred annuity contracts.

�1.412(b)-5

Election of the alternative amortization method of funding.

�1.412(c)(1)-1

Determinations to be made under funding method--terms defined.

�1.412(c)(1)-2

Shortfall method.

�1.412(c)(1)-3

Applying the minimum funding requirements to restored plans.

�1.412(c)(1)-3t

Applying the minimum funding requirements to restored plans (temporary).

�1.412(c)(2)-1

Valuation of plan assets; reasonable actuarial valuation methods.

�1.412(c)(3)-1

Reasonable funding methods.

�1.412(c)(3)-2

Effective dates and transitional rules relating to reasonable funding methods.

�1.412(i)-1

Certain insurance contract plans.

�1.413-1

Special rules for collectively bargained plans.

�1.413-2

Special rules for plans maintained by more than one employer.

�1.414(b)-1

Controlled group of corporations.

�1.414(c)-1

Commonly controlled trades or businesses.

�1.414(c)-2

Two or more trades or businesses under common control.

�1.414(c)-3

Exclusion of certain interests or stock in determining control.

�1.414(c)-4

Rules for determining ownership.

�1.414(c)-5

Effective date.

�1.414(e)-1

Definition of church plan.

�1.414(f)-1

Definition of multiemployer plan.

�1.414(g)-1

Definition of plan administrator.

�1.414(l)-1

Mergers and consolidations of plans or transfers of plan assets.

�1.414(q)-1

Highly compensated employee.

�1.414(q)-1t

Highly compensated employee (temporary).

�1.414(r)-0

Table of contents.

�1.414(r)-1

Requirements applicable to qualified separate lines of business.

�1.414(r)-2

Line of business.

�1.414(r)-3

Separate line of business.

�1.414(r)-4

Qualified separate line of business--fifty-employee and notice requirements.

�1.414(r)-5

Qualified separate line of business--administrative scrutiny requirement--safe harbors.

�1.414(r)-6

Qualified separate line of business--administrative scrutiny requirement--individual determinations.

�1.414(r)-7

Determination of the employees of an employer's qualified separate lines of business.

�1.414(r)-8

Separate application of section 410(b).

�1.414(r)-9

Separate application of section 401(a)(26).

�1.414(r)-10

Separate application of section 129(d)(8).--[Reserved]

�1.414(r)-11

Definitions and special rules.

�1.414(s)-1

Definition of compensation.

�1.414(v)-1

Catch-up contributions.

�1.415-1

General rules with respect to limitations on benefits and contributions under qualified plans.

�1.415-2

Definitions and special rules.

�1.415-3

Limitations for defined benefit plans.

�1.415-4

Transitional rule for defined benefit plans.

�1.415-5

Cost of living adjustments for defined benefit plans.

�1.415-6

Limitation for defined contribution plans.

�1.415-7

Limitation in case of defined benefit and defined contribution plan for same employee.

�1.415-8

Combining and aggregating plans.

�1.415-9

Disqualification of plans and trusts.

�1.415-10

Special aggregation rules.

�1.416-1

Questions and answers on top-heavy plans.

�1.417(a)(3)-1

Required explanation of qualified joint and survivor annuity and qualified preretirement survivor annuity.

�1.417(e)-1

Restrictions and valuations of distributions from plans subject to sections 401(a)(11) and 417.

�1.417(e)-1t

Restrictions and valuations of distributions from plans subject to sections 401(a)(11) and 417. (Temporary)

�1.419-1t

Treatment of welfare benefit funds. (Temporary)

�1.419a-1t

Qualified asset account limitation of additions to account. (Temporary)

�1.419a-2t

Qualified asset account limitation for collectively bargained funds. (Temporary)

�1.419a(f)(6)-1

Exception for 10 or more employer plan.

�1.420-1

Significant reduction in retiree health coverage during the cost maintenance period.

�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.

��1.425-1.440

[Reserved]