[Code of Federal Regulations]
[Title 26, Volume 5]
[Revised as of April 1, 2004]
From the U.S. Government Printing Office via GPO Access
[CITE: 26CFR1.401(e)-1]

[Page 278-279]
 
                       TITLE 26--INTERNAL REVENUE
 
    CHAPTER I--INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY 
                               (CONTINUED)
 
PART 1_INCOME TAXES--Table of Contents
 
Sec. 1.401(e)-1  Definitions relating to plans covering self-employed 
individuals.

    (a) ``Keogh'' or ``H.R. 10'' plans, in general--(1) Introduction and 
organization of regulations. Certain self-employed individuals may be 
covered by a qualified pension, annuity, or profit-sharing plan. This 
section contains definitions contained in section 401(c) relating to 
plans covering self-employed individuals and is applicable to employer 
taxable years beginning after December 31, 1975, unless otherwise 
specified.
    The provisions of section 401(a) relating to qualification 
requirements which are generally applicable to all qualified plans, and 
other provisions relating to the special rules under section 401 (b), 
(f), (g), (h), and (i), are also generally applicable to any plan 
covering a self-employed individual. However, in addition to such 
requirements and special rules, any plan covering a self-employed 
individual is subject to the rules contained in Sec. Sec. 1.401 (e)-2, 
(e)-5, and (j)-1 through (j)-5. Section 1.401(e)-2 contains general 
rules, Sec. 1.401(e)-5 contains a special rule limiting the 
contribution and benefit base to the first $100,000 of annual 
compensation, and Sec. 1.401 (j)-1 through (j)-5 contains special rules 
for defined benefit plans. Section 1.401(e)-3 contains special rules 
which are applicable to plans covering self-employed individuals when 
one or more of such individuals is an owner-employee within the meaning 
of section 401(c)(3). Section 1.401(e)-4 contains rules relating to 
contributions on behalf of owner-employees for premiums on annuity, 
etc., contracts and a transitional rule for certain excess contributions 
made on behalf of owner-employees for employer taxable years beginning 
before January 1, 1976. The provisions of this section and of Sec. Sec. 
1.401(e)-2 through 1.401(e)-5 are applicable to employer

[[Page 279]]

taxable years beginning after December 31, 1975, unless otherwise 
specified.
    (2) [Reserved]
    (b) [Reserved]

[T.D. 7636, 44 FR 47053, Aug. 10, 1979]