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Code of Federal Regulations, Title 26, Internal Revenue, Pt. 1 (Pt. 1.401 to 1.409), Revised as of April 1, 2015

Title:
Code of Federal Regulations, Title 26, Internal Revenue, Pt. 1 (Pt. 1.401 to 1.409), Revised as of April 1, 2015
Format:
Paperback
USA Price: 
Stock:
In stock
GPO Stock Number:
869-082-00091-1
ISBN:
9780160928215
Description

Code of Federal Regulations, Title 26, Parts 1.401 to 1.409 continues coverage of income tax within the Internal Revenue Service, U.S. Department of Treasury. In this volume, you will find rules, procedures, and regulations pertaining to pensions, profit-sharing, stock bonus plans, deferred compensation, requirements for defined contribution plans and rollovers, annuities, employer liability responsibilities, employee contributions and matching contributions, IRA, Roth IRAs, S Corporations, and more.

Keep up on all of the U.S. Federal regulations by subscribing to the annual print CFR subscription at this link: https://bookstore.gpo.gov/products/sku/869-082-00000-7

Table of Contents

TITLE 26—Internal Revenue

CHAPTER I—INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED)

SUBCHAPTER A—INCOME TAX (CONTINUED)

PART 1—INCOME TAXES (CONTINUED)

DEFERRED COMPENSATION, ETC.

Pension, Profit-Sharing, Stock Bonus Plans, etc.
§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)-21

Rules relating to the use of an electronic medium to provide applicable notices and to make participant elections.
§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)-6

Required minimum distributions for defined benefit plans and annuity contracts.
§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(a)(35)-1

Diversification requirements for certain defined contribution plans.
§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

Table of contents.
§1.401(k)-1

Certain cash or deferred arrangements.
§1.401(k)-2

ADP test.
§1.401(k)-3

Safe harbor requirements.
§1.401(k)-4

SIMPLE 401(k) plan requirements.
§1.401(k)-5

Special rules for mergers, acquisitions and similar events. [Reserved]
§1.401(k)-6

Definitions.
§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

Table of contents.
§1.401(m)-1

Employee contributions and matching contributions.
§1.401(m)-2

ACP test.
§1.401(m)-3

Safe harbor requirements.
§1.401(m)-4

Special rules for mergers, acquisitions and similar events. [Reserved]
§1.401(m)-5

Definitions.
§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.
§1.402(g)(3)-1

Employer contributions to purchase a section 403(b) contract under a salary reduction agreement.
§1.402A-1

Designated Roth Accounts.
§1.402A-2

Reporting and recordkeeping requirements with respect to designated Roth accounts.
§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)-0

Taxability under an annuity purchased by a section 501(c)(3) organization or a public school.
§1.403(b)-1

General overview of taxability under an annuity contract purchased by a section 501(c)(3) organization or a public school.
§1.403(b)-2

Definitions.
§1.403(b)-3

Exclusion for contributions to purchase section 403(b) contracts.
§1.403(b)-4

Contribution limitations.
§1.403(b)-5

Nondiscrimination rules.
§1.403(b)-6

Timing of distributions and benefits.
§1.403(b)-7

Taxation of distributions and benefits.
§1.403(b)-8

Funding.
§1.403(b)-9

Special rules for church plans.
§1.403(b)-10

Miscellaneous provisions.
§1.403(b)-11

Applicable dates.
§1.403(c)-1

Taxability of beneficiary under a nonqualified annuity.
§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)
§1.404(k)-3

Disallowance of deduction for reacquisition payments.
§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.
§1.408(q)-1

Deemed IRAs in qualified employer plans.
§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.
§1.408A-10

Coordination between designated Roth accounts and Roth IRAs.
§1.409-1

Retirement bonds.
§1.409A-0

Table of contents.
§1.409A-1

Definitions and covered plans.
§1.409A-2

Deferral elections.
§1.409A-3

Permissible payments.
§1.409A-4

Calculation of income inclusion. [Reserved]
§1.409A-5

Funding. [Reserved]
§1.409A-6

Application of section 409A and effective dates.
§1.409(p)-1

Prohibited allocation of securities in an S corporation.
§1.409(p)-1T

Prohibited allocations of securities in an S corporation (temporary).

Audience

Employers, employees, human resources and benefits counselors, tax accountants, estate and financial planners, retirees, and U.S. citizens may be interested in these rules and regulations concerning income tax and retirement savings options.

Product Details

Availability Details:
In Stock
USA Price:
$62.00
International Price:
$86.80
Publisher:
National Archives and Records Administration, Office of the Federal Register
Key Phrases:
  • CFR Title 26
Weight:
1.9375
Quantity Price:
Discount
Cover:
Paper
Unit of Issue (US):
1
Unit of Issue (Non-US):
1
Item available Date:
05/13/2015
Last Status Update:
03/10/2017
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