United States Code · Part
Part I — Pension, Profit-sharing, Stock Bonus Plans, Etc.
26 U.S.C. pt. ptI
- § 401 Qualified Pension, Profit-sharing, And Stock Bonus Plans
- § 402 Taxability Of Beneficiary Of Employees’ Trust
- § 403 Taxation Of Employee Annuities
- § 404 Deduction For Contributions Of An Employer To An Employees’ Trust Or Annuity Plan And Compensation Under A Deferred-payment Plan
- § 405 Repealed. Pub. L. 98–369, Div. A, Title Iv, § 491(a), July 18, 1984, 98 Stat. 848]
- § 406 Employees Of Foreign Affiliates Covered By Section 3121(l) Agreements
- § 407 Certain Employees Of Domestic Subsidiaries Engaged In Business Outside The United States
- § 408 Individual Retirement Accounts
- § 409 Qualifications For Tax Credit Employee Stock Ownership Plans
- § 410 Minimum Participation Standards
- § 411 Minimum Vesting Standards
- § 412 Minimum Funding Standards
- § 413 Collectively Bargained Plans, Etc.
- § 414 Definitions And Special Rules
- § 415 Limitations On Benefits And Contribution Under Qualified Plans
- § 416 Special Rules For Top-heavy Plans
- § 417 Definitions And Special Rules For Purposes Of Minimum Survivor Annuity Requirements
- § 419 Treatment Of Funded Welfare Benefit Plans
- § 420 Transfers Of Excess Pension Assets To Retiree Health Accounts
- § 402A Optional Treatment Of Elective Deferrals As Roth Contributions
- § 404A Deduction For Certain Foreign Deferred Compensation Plans
- § 408A Roth Iras
- § 409A Inclusion In Gross Income Of Deferred Compensation Under Nonqualified Deferred Compensation Plans
- § 414A Requirements Related To Automatic Enrollment
- § 418...418D Repealed. Pub. L. 113–235, Div. O, Title I, § 108(b)(1), Dec. 16, 2014, 128 Stat. 2787]
- § 418E Insolvent Plans
- § 419A Qualified Asset Account; Limitation On Additions To Account