Subjgrp 2. Pension, Profit-Sharing, Stock Bonus Plans, etc.

• § 1.401-0 - Scope and definitions.
• § 1.401-1 - Qualified pension, profit-sharing, and stock bonus plans.
• § 1.401-2 - Impossibility of diversion under the trust instrument.
• § 1.401-3 - Requirements as to coverage.
• §§ 1.401-4-1.401-5 - §[Reserved]
• § 1.401-6 - Termination of a qualified plan.
• § 1.401-7 - Forfeitures under a qualified pension plan.
• § 1.401-8 - [Reserved]
• § 1.401-9 - Face-amount certificates—nontransferable annuity contracts.
• § 1.401-10 - Definitions relating to plans covering self-employed individuals.
• § 1.401-11-1.401.13 - [Reserved]
• § 1.401-14 - Inclusion of medical benefits for retired employees in qualified pension or annuity plans.
• § 1.401(a)-1 - Post-ERISA qualified plans and qualified trusts; in general.
• § 1.401(a)-2 - Impossibility of diversion under qualified plan or trust.
• § 1.401(a)-4 - Optional forms of benefit (before 1994).
• § 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)-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)-50 - Puerto Rican trusts; election to be treated as a domestic trust.
• § 1.401(a)(2)-1 - Refund of mistaken employer contributions and withdrawal liability payments to multiemployer 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)-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)(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)(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)(17)-1 - Limitation on annual compensation.
• § 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(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)-5 - Special rules for mergers, acquisitions and similar events. [Reserved]