U.S. Code of Federal Regulations

Regulations most recently checked for updates: Aug 27, 2025

All TitlesTitle 26Chapter IPart 1 - PART 1—INCOME TAXES (CONTINUED)

DEFERRED COMPENSATION, ETC.
PENSION, PROFIT-SHARING, STOCK BONUS PLANS, ETC.
§ 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.
§§ 1.401-4-1.401-5 - §[Reserved]
§ 1.401-6 - Termination of a qualified plan.
§ 1.401-7 - Forfeitures under a qualified pension plan.
§ 1.401-8 - [Reserved]
§ 1.401-9 - Face-amount certificates—nontransferable annuity contracts.
§ 1.401-10 - Definitions relating to plans covering self-employed individuals.
§ 1.401-11-1.401.13 - [Reserved]
§ 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)-21 - Rules relating to the use of an electronic medium to provide applicable notices and to make participant elections.
§ 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 Uniform Lifetime 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(a)(35)-1 - Diversification requirements for certain defined contribution plans.
§ 1.401(b)-1 - Certain retroactive changes in plan.
§ 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]
§ 1.402A-1 - Designated Roth Accounts.
§ 1.402A-2 - Reporting and recordkeeping requirements with respect to designated Roth accounts.
§ 1.403(a)-1 -
§ 1.403(a)-2 - Capital gains treatment for certain distributions.
§ 1.403(b)-0 - Taxability under an annuity purchased by a section 501(c)(3) organization or a public school.
§ 1.403(b)-1 - General overview of taxability under an annuity contract purchased by a section 501(c)(3) organization or a public school.
§ 1.403(b)-2 - Definitions.
§ 1.403(b)-3 - Exclusion for contributions to purchase section 403(b) contracts.
§ 1.403(b)-4 - Contribution limitations.
§ 1.403(b)-5 - Nondiscrimination rules.
§ 1.403(b)-6 - Timing of distributions and benefits.
§ 1.403(b)-7 - Taxation of distributions and benefits.
§ 1.403(b)-8 - Funding.
§ 1.403(b)-9 - Special rules for church plans.
§ 1.403(b)-10 - Miscellaneous provisions.
§ 1.403(b)-11 - Applicable dates.
§ 1.403(c)-1 - Taxability of beneficiary under a nonqualified annuity.
§ 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)-3 -
§ 1.404(a)-4-1.404(a)-7 - [Reserved]
§ 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)-9 - [Reserved]
§ 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 - [Reserved]
§ 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)
§ 1.404(k)-3 - Disallowance of deduction for reacquisition payments.
§ 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.
§ 1.408-3 - 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-5 - Recharacterized contributions.
§ 1.408A-6 - Distributions.
§ 1.408A-7 - Reporting.
§ 1.408A-8 - Definitions.
§ 1.408A-9 - Effective date.
§ 1.408A-10 - Coordination between designated Roth accounts and Roth IRAs.
§ 1.409-1 - Retirement bonds.
§ 1.409A-0 - Table of contents.
§ 1.409A-1 - Definitions and covered plans.
§ 1.409A-2 - Deferral elections.
§ 1.409A-3 - Permissible payments.
§ 1.409A-4 - Calculation of income inclusion. [Reserved]
§ 1.409A-5 - Funding. [Reserved]
§ 1.409A-6 - Application of section 409A and effective dates.
§ 1.409(p)-1 - Prohibited allocation of securities in an S corporation.
§ 1.409(p)-1T - Prohibited allocations of securities in an S corporation (temporary).
§ 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.
§ 1.402(d)-1 - Effect of section 402(d).
§ 1.402(e)-1 - [Reserved]
§ 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.
§ 1.402(g)(3)-1 - Employer contributions to purchase a section 403(b) contract under a salary reduction agreement.
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