[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]