11 results for "402"

§ 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(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.