26 CFR Topic
Pension, Profit-Sharing, Stock Bonus Plans, etc.
June 25, 2020
§
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)
§
1.411(d)-3
Section 411(d)(6) protected benefits
§
1.411(d)-4
Section 411(d)(6) protected benefits
§
1.411(d)-5
[Reserved]
§
1.410(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
§
1.415(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
§
1.411(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
§
1.412(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
§
1.415(d)-1
Cost-of-living adjustments
§
1.415(f)-1
Aggregating plans
§
1.415(g)-1
Disqualification of plans and trusts
§
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
§
1.415(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
§
1.414(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
§
1.417(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)
§
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
Tried the LawStack mobile app?
Join thousands and try LawStack mobile for FREE today.
- Carry the law offline, wherever you go.
- Download CFR, USC, rules, and state law to your mobile device.
