[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)-2]

[Page 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)-2  General rules relating to plans covering self-employed 
individuals.

    (a) ``Keogh'' or ``H.R. 10'' plans; introduction and organization of 
regulations. This section provides certain rules which supplement, and 
modify, the qualification requirements of section 401(a) and the special 
rules provided by Sec. 1.401(b)-1 and other special rules under 
subsections (f), (g), (h), and (i) of section 401 in the case of a 
qualified pension, annuity, or profit-sharing plan which covers a self-
employed individual who is an employee within the meaning of section 
401(c)(1). Section 1.401(e)-1(a)(1) sets forth other provisions which 
also supplement, and modify, these requirements and special rules in the 
case of a plan described in this section. The provisions of this section 
apply to employer taxable years beginning after December 31, 1975, 
unless otherwise specified.
    (b) [Reserved]

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