26 USC Subpart B
Special Rules
October 30, 2020
§
410
Minimum participation standards
§
411
Minimum vesting standards
§
412
Minimum funding standards
§
413
Collectively bargained plans, etc.
§
414
Definitions and special rules
§
415
Limitations on benefits and contribution under qualified plans
§
416
Special rules for top-heavy plans
§
417
Definitions and special rules for purposes of minimum survivor annuity requirements