There is a newer version of the US Code
2012 US Code
Title 26 - Internal Revenue Code
Subtitle A - Income Taxes (§§ 1 - 1564)
Chapter 1 - NORMAL TAXES AND SURTAXES (§§ 1 - 1400U-3)
Subchapter D - Deferred Compensation, Etc. (§§ 401 - 436)
Part I - PENSION, PROFIT-SHARING, STOCK BONUS PLANS, ETC. (§§ 401 - 420)
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Metadata
Publication Title | United States Code, 2012 Edition, Title 26 - INTERNAL REVENUE CODE |
Category | Bills and Statutes |
Collection | United States Code |
SuDoc Class Number | Y 1.2/5: |
Contained Within | Title 26 - INTERNAL REVENUE CODE Subtitle A - Income Taxes CHAPTER 1 - NORMAL TAXES AND SURTAXES Subchapter D - Deferred Compensation, Etc. PART I - PENSION, PROFIT-SHARING, STOCK BONUS PLANS, ETC. |
Contains | sections 401 to 420 |
Date | 2012 |
Laws in Effect as of Date | January 15, 2013 |
Positive Law | No |
Disposition | standard |
- Table Of Contents
- Front Matter
- Subpart A - General Rule (§§ 401 - 409A)
- Table Of Contents
- Front Matter
- Section 401 - Qualified pension, profit-sharing, and stock bonus plans
- Section 402 - Taxability of beneficiary of employees’ trust
- Section 402A - Optional treatment of elective deferrals as Roth contributions
- Section 403 - Taxation of employee annuities
- Section 404 - Deduction for contributions of an employer to an employees’ trust or annuity plan and compensation under a deferred-payment plan
- Section 404A - Deduction for certain foreign deferred compensation plans
- Section 405 - Repealed. Pub. L. 98-369, div. A, title IV, §491(a), July 18, 1984, 98 Stat. 848
- Section 406 - Employees of foreign affiliates covered by section 3121(l) agreements
- Section 407 - Certain employees of domestic subsidiaries engaged in business outside the United States
- Section 408 - Individual retirement accounts
- Section 408A - Roth IRAs
- Section 409 - Qualifications for tax credit employee stock ownership plans
- Section 409A - Inclusion in gross income of deferred compensation under nonqualified deferred compensation plans
- Subpart B - Special Rules (§§ 410 - 417)
- Table Of Contents
- Front Matter
- Section 410 - Minimum participation standards
- Section 411 - Minimum vesting standards
- Section 412 - Minimum funding standards
- Section 413 - Collectively bargained plans, etc.
- Section 414 - Definitions and special rules
- Section 415 - Limitations on benefits and contribution under qualified plans
- Section 416 - Special rules for top-heavy plans
- Section 417 - Definitions and special rules for purposes of minimum survivor annuity requirements
- Subpart C - Special Rules for Multiemployer Plans (§§ 418 - 418E)
- Table Of Contents
- Front Matter
- Section 418 - Reorganization status
- Section 418A - Notice of reorganization and funding requirements
- Section 418B - Minimum contribution requirement
- Section 418C - Overburden credit against minimum contribution requirement
- Section 418D - Adjustments in accrued benefits
- Section 418E - Insolvent plans
- Subpart D - Treatment of Welfare Benefit Funds (§§ 419 - 419A)
- Subpart E - Treatment of Transfers to Retiree Health Accounts (§§ 420)
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