All IRC Regulations

85 results for "401"

Showing top 85 matches in Treasury Regulations.

§ 1.401-0
Scope and definitions.
§ 1.401-1
Qualified pension, profit-sharing, and stock bonus plans.
§ 1.401-10
Definitions relating to plans covering self-employed individuals.
§ 1.401-14
Inclusion of medical benefits for retired employees in qualified pension or annuity plans.
§ 1.401-2
Impossibility of diversion under the trust instrument.
§ 1.401-3
Requirements as to coverage.
§ 1.401-6
Termination of a qualified plan.
§ 1.401-7
Forfeitures under a qualified pension plan.
§ 1.401-9
Face-amount certificates—nontransferable annuity contracts.
§ 1.401(a)(17)-1
Limitation on annual compensation.
§ 1.401(a)(2)-1
Refund of mistaken employer contributions and withdrawal liability payments to multiemployer plans.
§ 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(a)(4)-0
Table of contents.
§ 1.401(a)(4)-1
Nondiscrimination requirements of section 401(a)(4).
§ 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)(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)(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)-1
Post-ERISA qualified plans and qualified trusts; in general.
§ 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)-2
Impossibility of diversion under qualified plan or trust.
§ 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)-4
Optional forms of benefit (before 1994).
§ 1.401(a)-50
Puerto Rican trusts; election to be treated as a domestic trust.
§ 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)-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)-5
Definitions.
§ 11.401(a)-11
Qualified joint and survivor annuities.
§ 11.401(a)-19
Nonforfeitability in case of certain withdrawals.
§ 11.401(b)-1
Certain retroactive changes in plan.