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

• § 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).
• § 1.419A-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.
• § 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.
• § 1.411(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.
• § 1.411(d)-3 - Section 411(d)(6) protected benefits.
• § 1.411(d)-4 - Section 411(d)(6) protected benefits.
• § 1.411(d)-5 - [Reserved]
• § 1.412(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.
• § 1.414(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.
• § 1.414(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 -
• § 1.414(w)-1 - Permissible withdrawals from eligible automatic contribution arrangements.
• § 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.
• § 1.415(d)-1 - Cost-of-living adjustments.
• § 1.415(f)-1 - Aggregating plans.
• § 1.415(g)-1 - Disqualification of plans and trusts.
• § 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.
• § 1.417(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)