Cfr Title 26 Pt 1(1.410-1.440); Code Of Federal Regulations(paper)2018

Cfr Title 26 Pt 1(1.410-1.440); Code Of Federal Regulations(paper)2018
Code of Federal Regulations, Title 26, Internal Revenue, Pt. 1 (1.410 to 1.440), Revised as of April 1, 2018
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26 CFR, Parts 1 (1.410.1.440); description continues coverage of rules, regulations, and procedures, and administration related to: TITLE 26—Internal Revenue, CHAPTER I—INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED), SUBCHAPTER A—INCOME TAX (CONTINUED)

Table of Contents


Pension, Profit-Sharing, Stock Bonus Plans, etc.


Minimum participation standards; general rules.


Effective dates.


Minimum age and service conditions.


Minimum age and service conditions (temporary).


Maximum age conditions and time of participation.


Year of service; break in service.


Amendment of break in service rules; Transition period.


Elapsed time.


Five consecutive 1-year breaks in service, transitional rules under the Retirement Equity Act of 1984.


Year of service; break in service (temporary).


Maternity and paternity absence.


Elapsed time (temporary).


Table of contents.


Minimum coverage requirements (before 1994).


Minimum coverage requirements (after 1993).


Employees and former employees who benefit under a plan.


Nondiscriminatory classification test.


Average benefit percentage test.


Excludable employees.


Definition of plan and rules governing plan disaggregation and aggregation.


Additional rules.




Effective dates and transition rules.


Election by church to have participation, vesting, funding, etc. provisions apply.


Minimum vesting standards; general rules.


Effective dates.


Vesting in employer-derived benefits.


Vesting in employer-derived benefits (temporary).


Forfeitures, suspensions, etc.


Forfeitures, suspensions, etc. (temporary).


Service included in determination of nonforfeitable percentage.


Year of service; hours of service; breaks in service.


Definitions and special rules.


Changes in vesting schedule.


Changes in vesting schedule (temporary).


Amendment of break in service rules; transitional period.


Restriction and valuation of distributions.


Statutory hybrid plans.


Accrued benefit requirements.


Reduction in rate of benefit accrual under a defined benefit plan.


Allocation of accrued benefits between employer and employee contributions.


Coordination of vesting and discrimination requirements. [Reserved]


Termination or partial termination; discontinuance of contributions.


Section 411(d)(6) protected benefits.


Section 411(d)(6) protected benefits.


Class year plans; plan years beginning after October 22, 1986.


Amortization of experience gains in connection with certain group deferred annuity contracts.


Election of the alternative amortization method of funding.


Determinations to be made under funding method—terms defined.


Shortfall method.


Applying the minimum funding requirements to restored plans.


Applying the minimum funding requirements to restored plans (temporary).


Valuation of plan assets; reasonable actuarial valuation methods.


Reasonable funding methods.


Effective dates and transitional rules relating to reasonable funding methods.


Certain insurance contract plans.


Mortality tables used to determine current liability.


Special rules for collectively bargained plans.


Special rules for plans maintained by more than one employer.


Controlled group of corporations.


Commonly controlled trades or businesses.


Two or more trades or businesses under common control.


Exclusion of certain interests or stock in determining control.


Rules for determining ownership.


Certain tax-exempt organizations.


Effective date.


Definition of church plan.


Definition of multiemployer plan.


Definition of plan administrator.


Mergers and consolidations of plans or transfers of plan assets.


Highly compensated employee.


Highly compensated employee (temporary).


Table of contents.


Requirements applicable to qualified separate lines of business.


Line of business.


Separate line of business.


Qualified separate line of business—fifty-employee and notice requirements.


Qualified separate line of business—administrative scrutiny requirement—safe harbors.


Qualified separate line of business—administrative scrutiny requirement—individual determinations.


Determination of the employees of an employer's qualified separate lines of business.


Separate application of section 410(b).


Separate application of section 401(a)(26).


Separate application of section 129(d)(8). [Reserved]


Definitions and special rules.


Definition of compensation.


Catch-up contributions.


Permissible withdrawals from eligible automatic contribution arrangements.


General rules with respect to limitations on benefits and contributions under qualified plans.


Limitations for defined benefit plans.


Multiple annuity starting dates. [Reserved]


Limitations for defined contribution plans.




Cost-of-living adjustments.


Aggregating plans.


Disqualification of plans and trusts.


Limitation year.


Questions and answers on top-heavy plans.


Required explanation of qualified joint and survivor annuity and qualified preretirement survivor annuity.


Restrictions and valuations of distributions from plans subject to sections 401(a)(11) and 417.


Restrictions and valuations of distributions from plans subject to sections 401(a)(11) and 417. (Temporary)


Treatment of welfare benefit funds. (Temporary)


Qualified asset account limitation of additions to account. (Temporary)


Qualified asset account limitation for collectively bargained funds. (Temporary)


Exception for 10 or more employer plan.


Significant reduction in retiree health coverage during the cost maintenance period.

Certain Stock Options


Meaning and use of certain terms.


General rules.


Incentive stock options; general rules.


Incentive stock options defined.


Stockholder approval of incentive stock option plans.


$100,000 limitation for incentive stock options.


Permissible provisions.


Applicability of section 421(a).


Employee stock purchase plan defined.


Definitions and special rules applicable to statutory options.




Determination of minimum required contribution.


Determination of target normal cost and funding target.


Effect of prefunding balance and funding standard carryover balance.


Valuation date and valuation of plan assets.


Interest rates used to determine present value.


Mortality tables used to determine present value.


Plan-specific substitute mortality tables used to determine present value.


Special rules for plans in at-risk status.


Payment of minimum required contributions.


Mortality tables used to determine current liability.




Benefit suspensions for multiemployer plans in critical and declining status.


Mortality tables used to determine current liability.




Table of contents.


Limits on benefits and benefit accruals under single employer defined benefit plans.




Lawyers, law librarians and law students should be familiar with the Code of Federal Regulations. Law libraries and some academic libraries should have a copy of this publication for their patrons. In addition, members of government and policymakers, members of Congress, tax preparers, investment counselors and brokers, social activists, political consultants, media writers and producers, university instructors and professors, political scientists, and taxpayers would find this publication useful.


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