DEFERRED COMPENSATION, ETC.
PENSION, PROFIT-SHARING, STOCK BONUS PLANS, ETC.

• § 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).

• § 1.419A-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.

• § 1.410(a)-9 - Maternity and paternity absence.

• § 1.410(a)-9T - Elapsed time (temporary).

• § 1.410(b)-0 - Table of contents.

• § 1.410(b)-1 - [Reserved]

• § 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 - [Reserved]

• § 1.411(a)-11 - Restriction and valuation of distributions.

• § 1.411(a)(13)-1 - Statutory hybrid plans.

• § 1.411(b)-1 - Accrued benefit requirements.

• § 1.411(b)(5)-1 - Reduction in rate of benefit accrual under a defined benefit plan.

• § 1.411(c)-1 - Allocation of accrued benefits between employer and employee contributions.

• § 1.411(d)-1 - Coordination of vesting and discrimination requirements. [Reserved]

• § 1.411(d)-2 - Termination or partial termination; discontinuance of contributions.

• § 1.411(d)-3 - Section 411(d)(6) protected benefits.

• § 1.411(d)-4 - Section 411(d)(6) protected benefits.

• § 1.411(d)-5 - [Reserved]

• § 1.412(b)-2 - Amortization of experience gains in connection with certain group deferred annuity contracts.

• § 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)(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 - Certain tax-exempt organizations.

• § 1.414(c)-6 - 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)-10 - Separate application of section 129(d)(8). [Reserved]

• § 1.414(r)-11 - Definitions and special rules.

• § 1.414(s)-1 - Definition of compensation.

• § 1.414(v)-1 - Catch-up contributions.

• § 1.414(w)-1 - Permissible withdrawals from eligible automatic contribution arrangements.

• § 1.415(a)-1 - General rules with respect to limitations on benefits and contributions under qualified plans.

• § 1.415(b)-1 - Limitations for defined benefit plans.

• § 1.415(b)-2 - Multiple annuity starting dates. [Reserved]

• § 1.415(c)-1 - Limitations for defined contribution plans.

• § 1.415(c)-2 - Compensation.

• § 1.415(d)-1 - Cost-of-living adjustments.

• § 1.415(f)-1 - Aggregating plans.

• § 1.415(g)-1 - Disqualification of plans and trusts.

• § 1.415(j)-1 - Limitation year.

• § 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)

CERTAIN STOCK OPTIONS

• § 1.421-1 - Meaning and use of certain terms.

• § 1.421-2 - General rules.

• § 1.422-1 - Incentive stock options; general rules.

• § 1.422-2 - Incentive stock options defined.

• § 1.422-3 - Stockholder approval of incentive stock option plans.

• § 1.422-4 - $100,000 limitation for incentive stock options.

• § 1.422-5 - Permissible provisions.

• § 1.423-1 - Applicability of section 421(a).

• § 1.423-2 - Employee stock purchase plan defined.

• § 1.424-1 - Definitions and special rules applicable to statutory options.

• §§ 1.425-1.429 - §[Reserved]

• § 1.430(a)-1 - Determination of minimum required contribution.

• § 1.430(d)-1 - Determination of target normal cost and funding target.

• § 1.430(f)-1 - Effect of prefunding balance and funding standard carryover balance.

• § 1.430(g)-1 - Valuation date and valuation of plan assets.

• § 1.430(h)(2)-1 - Interest rates used to determine present value.

• § 1.430(h)(3)-1 - Mortality tables used to determine present value.

• § 1.430(h)(3)-2 - Plan-specific substitute mortality tables used to determine present value.

• § 1.430(i)-1 - Special rules for plans in at-risk status.

• § 1.430(j)-1 - Payment of minimum required contributions.

• § 1.431(c)(6)-1 - Mortality tables used to determine current liability.

• § 1.432 - [Reserved]

• § 1.432(e)(9)-1 - Benefit suspensions for multiemployer plans in critical and declining status.

• § 1.433(h)(3)-1 - Mortality tables used to determine current liability.

• §§ 1.434-1.435 - §[Reserved]

• § 1.436-0 - Table of contents.

• § 1.436-1 - Limits on benefits and benefit accruals under single employer defined benefit plans.

• §§ 1.437-1.440 - §[Reserved]