26 CFR Topic
Certain Stock Options
June 25, 2020
§
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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