2004 CFR Title 26, Volume 5

Title 26--Internal Revenue CHAPTER I--INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) PART 1--INCOME TAXES
	1.401-0	Scope and definitions.
	1.401-1	Qualified pension, profit-sharing, and stock bonus plans.
	1.401-2	Impossibility of diversion under the trust instrument.
	1.401-3	Requirements as to coverage.
	1.401-4	Discrimination as to contributions or benefits (before 1994).
	1.401-5	Period for which requirements of section 401(a) (3), (4), (5), and (6) are applicable with respect to plans put into effect before September 2, 1974.
	1.401-6	Termination of a qualified plan.
	1.401-7	Forfeitures under a qualified pension plan.
	1.401-8	Custodial accounts prior to January 1, 1974.
	1.401-9	Face-amount certificates--nontransferable annuity contracts.
	1.401-10	Definitions relating to plans covering self-employed individuals.
	1.401-11	General rules relating to plans covering self-employed individuals.
	1.401-12	Requirements for qualification of trusts and plans benefiting owner-employees.
	1.401-13	Excess contributions on behalf of owner-employees.
	1.401-14	Inclusion of medical benefits for retired employees in qualified pension or annuity plans.
	1.401(a)-1	Post-ERISA qualified plans and qualified trusts; in general.
	1.401(a)-2	Impossibility of diversion under qualified plan or trust.
	1.401(a)-4	Optional forms of benefit (before 1994).
	1.401(a)-11	Qualified joint and survivor annuities.
	1.401(a)-12	Mergers and consolidations of plans and transfers of plan assets.
	1.401(a)-13	Assignment or alienation of benefits.
	1.401(a)-14	Commencement of benefits under qualified trusts.
	1.401(a)-15	Requirement that plan benefits are not decreased on account of certain Social Security increases.
	1.401(a)-16	Limitations on benefits and contributions under qualified plans.
	1.401(a)-19	Nonforfeitability in case of certain withdrawals.
	1.401(a)-20	Requirements of qualified joint and survivor annuity and qualified preretirement survivor annuity.
	1.401(a)-30	Limit on elective deferrals.
	1.401(a)-50	Puerto Rican trusts; election to be treated as a domestic trust.
	1.401(a)(2)-1	Refund of mistaken employer contributions and withdrawal liability payments to multiemployer plans.
	1.401(a)(4)-0	Table of contents.
	1.401(a)(4)-1	Nondiscrimination requirements of section 401(a)(4).
	1.401(a)(4)-2	Nondiscrimination in amount of employer contributions under a defined contribution plan.
	1.401(a)(4)-3	Nondiscrimination in amount of employer-provided benefits under a defined benefit plan.
	1.401(a)(4)-4	Nondiscriminatory availability of benefits, rights, and features.
	1.401(a)(4)-5	Plan amendments and plan terminations.
	1.401(a)(4)-6	Contributory defined benefit plans.
	1.401(a)(4)-7	Imputation of permitted disparity.
	1.401(a)(4)-8	Cross-testing.
	1.401(a)(4)-9	Plan aggregation and restructuring.
	1.401(a)(4)-10	Testing of former employees.
	1.401(a)(4)-11	Additional rules.
	1.401(a)(4)-12	Definitions.
	1.401(a)(4)-13	Effective dates and fresh-start rules.
	1.401(a)(5)-1	Special rules relating to nondiscrimination requirements.
	1.401(a)(9)-0	Required minimum distributions; table of contents.
	1.401(a)(9)-1	Minimum distribution requirement in general.
	1.401(a)(9)-2	Distributions commencing during an employee's lifetime.
	1.401(a)(9)-3	Death before required beginning date.
	1.401(a)(9)-4	Determination of the designated beneficiary.
	1.401(a)(9)-5	Required minimum distributions from defined contribution plans.
	1.401(a)(9)-6T	Required minimum distributions for defined benefit plans and annuity contracts (temporary).
	1.401(a)(9)-7	Rollovers and transfers.
	1.401(a)(9)-8	Special rules.
	1.401(a)(9)-9	Life expectancy and distribution period tables.
	1.401(a)(17)-1	Limitation on annual compensation.
	1.401(a)(26)-0	Table of contents.
	1.401(a)(26)-1	Minimum participation requirements.
	1.401(a)(26)-2	Minimum participation rule.
	1.401(a)(26)-3	Rules applicable to a defined benefit plan's prior benefit structure.
	1.401(a)(26)-4	Testing former employees.
	1.401(a)(26)-5	Employees who benefit under a plan.
	1.401(a)(26)-6	Excludable employees.
	1.401(a)(26)-7	Testing methods.
	1.401(a)(26)-8	Definitions.
	1.401(a)(26)-9	Effective dates and transition rules.
	1.401(a)(31)-1	Requirement to offer direct rollover of eligible rollover distributions; questions and answers.
	1.401(b)-1	Certain retroactive changes in plan.
	1.401(e)-1	Definitions relating to plans covering self-employed individuals.
	1.401(e)-2	General rules relating to plans covering self-employed individuals.
	1.401(e)-3	Requirements for qualification of trusts and plans benefiting owner-employees.
	1.401(e)-4	Contributions for premiums on annuity, etc., contracts and transitional rule for certain excess contributions.
	1.401(e)-5	Limitation of contribution and benefit bases to first $100,000 of annual compensation in case of plans covering self-employed individuals.
	1.401(e)-6	Special rules for shareholder-employees.
	1.401(f)-1	Certain custodial accounts and annuity contracts.
	1.401(k)-0	Certain cash or deferred arrangements, table of contents.
	1.401(k)-1	Certain cash or deferred arrangements.
	1.401(l)-0	Table of contents.
	1.401(l)-1	Permitted disparity in employer-provided contributions or benefits.
	1.401(l)-2	Permitted disparity for defined contribution plans.
	1.401(l)-3	Permitted disparity for defined benefit plans.
	1.401(l)-4	Special rules for railroad plans.
	1.401(l)-5	Overall permitted disparity limits.
	1.401(l)-6	Effective dates and transition rules.
	1.401(m)-0	Employee and matching contributions, table of contents.
	1.401(m)-1	Employee and matching contributions.
	1.401(m)-2	Multiple use of alternative limitation.
	1.402(a)-1	Taxability of beneficiary under a trust which meets the requirements of section 401(a).
	1.402(a)(5)-1T	Rollovers of partial distributions from qualified trusts and annuities. (Temporary)
	1.402(b)-1	Treatment of beneficiary of a trust not exempt under section 501(a).
	1.402(c)-1	Taxability of beneficiary of certain foreign situs trusts.
	1.402(c)-2	Eligible rollover distributions; questions and answers.
	1.402(d)-1	Effect of section 402(d).
	1.402(e)-1	Certain plan terminations.
	1.402(f)-1	Required explanation of eligible rollover distributions; questions and answers.
	1.402(g)-0	Limitation on exclusion for elective deferrals, table of contents.
	1.402(g)-1	Limitation on exclusion for elective deferrals.
	1.402(g)-2	Increased limit for catch-up contributions.
	1.403(a)-1	Taxability of beneficiary under a qualified annuity plan.
	1.403(a)-2	Capital gains treatment for certain distributions.
	1.403(b)-1	Taxability of beneficiary under annuity purchased by a section 501(c)(3) organization or public school.
	1.403(b)-2	Eligible rollover distributions; questions and answers.
	1.403(b)-3	Required minimum distributions from annuity contracts purchased, or custodial accounts or retirement income accounts established, by a section 501(c)(3) organization or a public school.
	1.403(c)-1	Taxability of beneficiary under a nonqualified annuity.
	1.403(d)-1	Taxability of employee when rights under contracts purchased by exempt organizations change from forfeitable to nonforfeitable.
	1.404(a)-1	Contributions of an employer to an employees' trust or annuity plan and compensation under a deferred payment plan; general rule.
	1.404(a)-1T	Questions and answers relating to deductibility of deferred compensation and deferred benefits for employees. (Temporary)
	1.404(a)-2	Information to be furnished by employer claiming deductions; taxable years ending before December 31, 1971.
	1.404(a)-2A	Information to be furnished by employer; taxable years ending on or after December 31, 1971, and before December 31, 1975.
	1.404(a)-3	Contributions of an employer to or under an employees' pension trust or annuity plan that meets the requirements of section 401(a); application of section 404(a)(1).
	1.404(a)-4	Pension and annuity plans; limitations under section 404(a)(1)(A).
	1.404(a)-5	Pension and annuity plans; limitations under section 404(a)(1)(B).
	1.404(a)-6	Pension and annuity plans; limitations under section 404(a)(1)(C).
	1.404(a)-7	Pension and annuity plans; contributions in excess of limitations under section 404(a)(1); application of section 404(a)(1)(D).
	1.404(a)-8	Contributions of an employer under an employees' annuity plan which meets the requirements of section 401(a); application of section 404(a)(2).
	1.404(a)(8)-1T	Deductions for plan contributions on behalf of self-employed individuals. (Temporary)
	1.404(a)-9	Contributions of an employer to an employees' profit-sharing or stock bonus trust that meets the requirements of section 401(a); application of section 404(a)(3)(A).
	1.404(a)-10	Profit-sharing plan of an affiliated group; application of section 404(a)(3)(B).
	1.404(a)-11	Trusts created or organized outside the United States; application of section 404(a)(4).
	1.404(a)-12	Contributions of an employer under a plan that does not meet the requirements of section 401(a); application of section 404(a)(5).
	1.404(a)-13	Contributions of an employer where deductions are allowable under section 404(a) (1) or (2) and also under section 404(a)(3); application of section 404(a)(7).
	1.404(a)-14	Special rules in connection with the Employee Retirement Income Security Act of 1974.
	1.404(b)-1	Method of contribution, etc., having the effect of a plan; effect of section 404(b).
	1.404(b)-1T	Method or arrangement of contributions, etc., deferring the receipt of compensation or providing for deferred benefits. (Temporary)
	1.404(c)-1	Certain negotiated plans; effect of section 404(c).
	1.404(d)-1T	Questions and answers relating to deductibility of deferred compensation and deferred benefits for independent contractors. (Temporary)
	1.404(e)-1	Contributions on behalf of a self-employed individual to or under a pension, annuity, or profit-sharing plan meeting the requirements of section 401; application of section 404(a) (8), (9), and (10) and section 404 (e) and (f).
	1.404(e)-1A	Contributions on behalf of a self-employed individual to or under a qualified pension, annuity, or profit-sharing plan.
	1.404(g)-1	Deduction of employer liability payments.
	1.404(k)-1T	Questions and answers relating to the deductibility of certain dividend distributions. (Temporary)
	1.405-1	Qualified bond purchase plans.
	1.405-2	Deduction of contributions to qualified bond purchase plans.
	1.405-3	Taxation of retirement bonds.
	1.406-1	Treatment of certain employees of foreign subsidiaries as employees of the domestic corporation.
	1.407-1	Treatment of certain employees of domestic subsidiaries engaged in business outside the United States as employees of the domestic parent corporation.
	1.408-1	General rules.
	1.408-2	Individual retirement accounts.
	1.408-3	Individual retirement annuities.
	1.408-4	Treatment of distributions from individual retirement arrangements.
	1.408-5	Annual reports by trustees or issuers.
	1.408-6	Disclosure statements for individual retirement arrangements.
	1.408-7	Reports on distributions from individual retirement plans.
	1.408-8	Distribution requirements for individual retirement plans.
	1.408-11	Net income calculation for returned or recharacterized IRA contributions.
	1.408A-0	Roth IRAs; table of contents.
	1.408A-1	Roth IRAs in general.
	1.408A-2	Establishing Roth IRAs.
	1.408A-3	Contributions to Roth IRAs.
	1.408A-4	Converting amounts to Roth IRAs.
	1.408A-5	Recharacterized contributions.
	1.408A-6	Distributions.
	1.408A-7	Reporting.
	1.408A-8	Definitions.
	1.408A-9	Effective date.
	1.409-1	Retirement bonds.
	1.409(p)-1T	Prohibited allocation of securities in an S corporation (temporary).
	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).
	1.410(a)-9	Maternity and paternity absence.
	1.410(a)-9T	Elapsed time (temporary).
	1.410(b)-0	Table of contents.
	1.410(b)-1	Minimum coverage requirements (before 1994).
	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	Amendment of break in service rules; transitional period.
	1.411(a)-11	Restriction and valuation of distributions.
	1.411(b)-1	Accrued benefit requirements.
	1.411(c)-1	Allocation of accrued benefits between employer and employee contributions.
	1.411(d)-2	Termination or partial termination; discontinuance of contributions.
	1.411(d)-3	Other special rules.
	1.411(d)-4	Section 411(d)(6) protected benefits.
	1.411(d)-5	Class year plans; plan years beginning after October 22, 1986.
	1.412(b)-2	Amortization of experience gains in connection with certain group deferred annuity contracts.
	1.412(b)-5	Election of the alternative amortization method of funding.
	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)(1)-3T	Applying the minimum funding requirements to restored plans (temporary).
	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	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)-11	Definitions and special rules.
	1.414(s)-1	Definition of compensation.
	1.414(v)-1	Catch-up contributions.
	1.415-1	General rules with respect to limitations on benefits and contributions under qualified plans.
	1.415-2	Definitions and special rules.
	1.415-3	Limitations for defined benefit plans.
	1.415-4	Transitional rule for defined benefit plans.
	1.415-5	Cost of living adjustments for defined benefit plans.
	1.415-6	Limitation for defined contribution plans.
	1.415-7	Limitation in case of defined benefit and defined contribution plan for same employee.
	1.415-8	Combining and aggregating plans.
	1.415-9	Disqualification of plans and trusts.
	1.415-10	Special aggregation rules.
	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)
	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.
	1.421-1	Effective dates and meaning and use of certain terms.
	1.421-2	Restricted stock option.
	1.421-3	Exercise of restricted stock option.
	1.421-4	Modification, extension, or renewal.
	1.421-5	Operation of section 421.
	1.421-6	Options to which section 421 does not apply.
	1.421-7	Meaning and use of certain terms.
	1.421-8	General rules.
	1.422-4	Qualified stock options (prior law).
	1.422-5	Stockholder approval of incentive stock option plans.
	1.423-1	Applicability of section 421(a).
	1.423-2	Employee stock purchase plan defined.
	1.425-1	Definitions and special rules applicable to statutory options.