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.
§ 1.410(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).
§ 1.419A-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.
§ 1.410(a)-9 - Maternity and paternity absence.
§ 1.410(a)-9T - Elapsed time (temporary).
§ 1.410(b)-0 - Table of contents.
§ 1.410(b)-1 - [Reserved]
§ 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 - [Reserved]
§ 1.411(a)-11 - Restriction and valuation of distributions.
§ 1.411(a)(13)-1 - Statutory hybrid plans.
§ 1.411(b)-1 - Accrued benefit requirements.
§ 1.411(b)(5)-1 - Reduction in rate of benefit accrual under a defined benefit plan.
§ 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 - [Reserved]
§ 1.412(b)-2 - Amortization of experience gains in connection with certain group deferred annuity contracts.
§ 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)(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 - Certain tax-exempt organizations.
§ 1.414(c)-6 - 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.
§ 1.414(w)-1 - Permissible withdrawals from eligible automatic contribution arrangements.
§ 1.415(a)-1 - General rules with respect to limitations on benefits and contributions under qualified plans.
§ 1.415(b)-1 - Limitations for defined benefit plans.
§ 1.415(b)-2 - Multiple annuity starting dates. [Reserved]
§ 1.415(c)-1 - Limitations for defined contribution plans.
§ 1.415(c)-2 - Compensation.
§ 1.415(d)-1 - Cost-of-living adjustments.
§ 1.415(f)-1 - Aggregating plans.
§ 1.415(g)-1 - Disqualification of plans and trusts.
§ 1.415(j)-1 - Limitation year.
§ 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)

CERTAIN STOCK OPTIONS
§ 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.
§§ 1.425-1.429 - §[Reserved]
§ 1.430(a)-1 - Determination of minimum required contribution.
§ 1.430(d)-1 - Determination of target normal cost and funding target.
§ 1.430(f)-1 - Effect of prefunding balance and funding standard carryover balance.
§ 1.430(g)-1 - Valuation date and valuation of plan assets.
§ 1.430(h)(2)-1 - Interest rates used to determine present value.
§ 1.430(h)(3)-1 - Mortality tables used to determine present value.
§ 1.430(h)(3)-2 - Plan-specific substitute mortality tables used to determine present value.
§ 1.430(i)-1 - Special rules for plans in at-risk status.
§ 1.430(j)-1 - Payment of minimum required contributions.
§ 1.431(c)(6)-1 - Mortality tables used to determine current liability.
§ 1.432 - [Reserved]
§ 1.432(e)(9)-1 - Benefit suspensions for multiemployer plans in critical and declining status.
§ 1.433(h)(3)-1 - Mortality tables used to determine current liability.
§§ 1.434-1.435 - §[Reserved]
§ 1.436-0 - Table of contents.
§ 1.436-1 - Limits on benefits and benefit accruals under single employer defined benefit plans.
§§ 1.437-1.440 - §[Reserved]
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