26 USC Subtitle A, CHAPTER 1, Subchapter D, PART I, Subpart B: Front Matter
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26 USC Subtitle A, CHAPTER 1, Subchapter D, PART I, Subpart B: Front Matter
From Title 26-INTERNAL REVENUE CODESubtitle A-Income TaxesCHAPTER 1-NORMAL TAXES AND SURTAXESSubchapter D-Deferred Compensation, Etc.PART I-PENSION, PROFIT-SHARING, STOCK BONUS PLANS, ETC.Subpart B-Special Rules
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Subpart B-Special Rules

Sec.
410.
Minimum participation standards.
411.
Minimum vesting standards.
412.
Minimum funding standards.
413.
Collectively bargained plans, etc.
414.
Definitions and special rules.
414A.
Requirements related to automatic enrollment.
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.

        

Editorial Notes

Amendments

2022- Pub. L. 117–328, div. T, title I, §101(b), Dec. 29, 2022, 136 Stat. 5277 , added item 414A.

2018- Pub. L. 115–141, div. U, title IV, §401(a)(81), Mar. 23, 2018, 132 Stat. 1188 , substituted "Collectively bargained plans, etc." for "Collectively bargained plans" in item 413.

1984- Pub. L. 98–397, title II, §203(c), Aug. 23, 1984, 98 Stat. 1445 , added item 417.

1982- Pub. L. 97–248, title II, §240(d), Sept. 3, 1982, 96 Stat. 520 , added item 416.

1974- Pub. L. 93–406, title II, §1011, Sept. 2, 1974, 88 Stat. 898 , added subpart heading and analysis of sections.