[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)-3]

[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)-3  Requirements for qualification of trusts and plans 
benefiting owner-employees.

    (a) ``Keogh'' or ``H.R. 10'' plans covering owner-employees; 
introduction and organization of regulations. This section prescribes 
the additional requirements which must be met for qualification of a 
trust forming part of a pension or profit-sharing plan, or of an annuity 
plan, which covers any self-employed individual who is an owner-employee 
as defined in section 401(c)(3). These additional requirements are 
prescribed in section 401(d) and are made applicable to such a trust by 
section 401(a)(10)(B) and to an annuity plan by section 404(a)(2). 
However, to the extent that the provisions of Sec. Sec. 1.401(e)-1 and 
1.401(e)-2 are not modified by the provisions of this section such 
provisions are also applicable to a plan which covers an owner-employee. 
The provisions of this section apply to taxable years beginning after 
December 31, 1975, unless otherwise specified.
    (b) [Reserved]

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