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Treas. Reg. § 1.410(a)-1

Minimum participation standards; general rules.
eCFR editorial change effective 2019-03-14 · current · last amended by T.D. 9849, 84 FR 9234, Mar. 14, 2019
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(a) In general. A plan is not a qualified plan (and a trust forming a part of such plan is not a qualified trust) unless the plan satisfies—
(1) The minimum age and service requirements of section 410(a)(1) and § 1.410(a)-3,
(2) The maximum age requirements of section 410(a)(2) and § 1.410(a)-4, and
(3) The minimum coverage requirements of section 410(b)(1) and §§ 1.410(b)-2 through 1.410(b)-10.
(b) Organization of regulations relating to minimum participation standards—(1) General rules. This section prescribes general rules relating to the minimum participation standards provided by Section 410.
(2) Effective dates. Section 1.410(a)-2 provides rules under section 1017 of the Employee Retirement Income Security Act of 1974 relating to effective dates under section 410.
(3) Age and service conditions. Section 1.410(a)-3 provides rules under section 410(a)(1) relating to minimum age and service conditions.
(4) Maximum age and time of participation. Section 1.410(a)-4 provides rules under section 410(a) (2) and (4) relating to maximum age and time of participation.
(5) Year of service; breaks in service. For rules relating to years of service and breaks in service, see 29 CFR Part 2530 (Department of Labor regulations relating to minimum standards for employee pension benefit plans). See § 1.410(a)-5 for rules under section 410(a)(3)(B) relating to seasonal industries and for certain rules under section 410(a)(5) relating to breaks in service.
(6) Breaks in service. Section 1.410(a)-6 provides special rules under section 1017(f) of the Employee Retirement Income Security Act of 1974 relating to amendment of break in service rules.
(7) Elapsed time. Section 1.410 (a)-7 provides rules under sections 410 and 411 relating to the elapsed time method of crediting years of service.
(8) Coverage. Sections 1.410(b)-2 through 1.410(b)-10 provide rules relating to the minimum coverage requirements provided by section 410(b)(1).
(9) Church election. Section 1.410(d)-1 provides rules relating to the election by a church to have participation, vesting, funding, etc., provisions apply.
(c) Application of participation standards to certain plans
(1) General rule. Except as provided in subparagraph (2) of this paragraph, section 410 does not apply to—
(i) A governmental plan (within the meaning of section 414(d) and the regulations thereunder),
(ii) A church plan (within the meaning of section 414(e) and the regulations thereunder) which has not made the election provided by section 410(d) and the regulations thereunder,
(iii) A plan which has not provided for employer contributions at any time after September 2, 1974, and
(iv) A plan established and maintained by a society, order, or association described in section 501(c) (8) or (9), if no part of the contributions to or under such plan are made by employers of participants in such plan.
(2) Participation requirements. A plan described in subparagraph (1) of this paragraph shall, for purposes of section 401(a), be treated as meeting the requirements of section 410 if such plan meets the coverage requirements resulting from the application of section 401(a)(3) as in effect on September 1, 1974. In applying the rules of that paragraph (d) to plans described in this paragraph (c) employees whose principal duties consist in supervising the work of other employees shall be treated as officers, shareholders, and highly compensated employees.
(d) Supersession. Section 11.410(a)-1 through 11.410(d)-1 inclusive, of the Temporary Income Tax Regulation under the Employee Retirement Income Security Act of 1974 are superseded by this section and §§ 1.410(a)-2 through 1.410(d)-1.
Source credit, amendments & notes

[T.D. 7508, 42 FR 47193, Sept. 20, 1977, as amended by T.D. 7703, 45 FR 40980, June 17, 1980; T.D. 7735, 45 FR 74722, Nov. 12, 1980; T.D. 9849, 84 FR 9234, Mar. 14, 2019]

(Sec. 410 (88 Stat. 898; 26 U.S.C. 410))

Treas. Reg. § 1.410(a)-1 — Minimum participation standards; general rules. · eCFR editorial change effective 2019-03-14 · https://pensionresource.website/EAMain?content=EAMain.Law&id=cfr26-1.410%28a%29-1&asof=2019-03-14 · printed Oct 16, 2026
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  • (a) In general.
  • (b) (b) Organization of regulations relating to minimum partici…
  • (c) Application of participation standards to certain plans
  • (d) Supersession.
Implements
I.R.C. § 410 Minimum participation standards

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Each row is a version of the text as published by the official source. Code dates are the edition/release point that first reflected the change; regulation dates are eCFR effective dates. The library checks the official sources automatically, so new versions appear here on their own; “run” opens the sync that recorded a version.

EffectiveThroughSourceAmended by
Apr 1, 1997Mar 31, 1999CFR 1998 annual edition (revised as of 1998-04-01) run 127T.D. 7735, 45 FR 74722, Nov. 12, 1980View
Apr 1, 1999Sep 8, 2016CFR 2016 annual edition (revised as of 2016-04-01) run 127T.D. 7735, 45 FR 74722, Nov. 12, 1980View · Redline (sign in)
Sep 9, 2016Mar 13, 2019eCFR amendment effective 2016-09-09 run 26T.D. 7735, 45 FR 74722, Nov. 12, 1980View · Redline (sign in)
Mar 14, 2019currenteCFR editorial change effective 2019-03-14 run 2T.D. 9849, 84 FR 9234, Mar. 14, 2019View · Redline (sign in)
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