Pension Law Library

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Pension Law Library

Hosted code, regulations, guidance, PLRs and court rulings — synced from official federal sources with full change history.

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Internal Revenue Code & Treasury Regulations

Code§ 404
Reg§ 1.404(a)-1 Contributions of an employer to an employees' trust or annuity plan and compensation under a deferred payment plan; general rule.
Reg§ 1.404(a)-1T Questions and answers relating to deductibility of deferred compensation and deferred benefits for employees. (Temporary)
Reg§ 1.404(a)-2 Information to be furnished by employer claiming deductions; taxable years ending before December 31, 1971.
Reg§ 1.404(a)-3 Contributions of an employer to or under an employees' pension trust or annuity plan that meets the requirements of section 401(a); application of section 404(a)(1).
Reg§ 1.404(a)-4-1.404(a)-7 [Reserved]
Reg§ 1.404(a)-8 Contributions of an employer under an employees' annuity plan which meets the requirements of section 401(a); application of section 404(a)(2).
Reg§ 1.404(a)-9 [Reserved]
Reg§ 1.404(a)-10 Profit-sharing plan of an affiliated group; application of section 404(a)(3)(B).
Reg§ 1.404(a)-11 Trusts created or organized outside the United States; application of section 404(a)(4).
Reg§ 1.404(a)-12 Contributions of an employer under a plan that does not meet the requirements of section 401(a); application of section 404(a)(5).
Reg§ 1.404(a)-13 Contributions of an employer where deductions are allowable under section 404(a) (1) or (2) and also under section 404(a)(3); application of section 404(a)(7).
Reg§ 1.404(a)-14 Special rules in connection with the Employee Retirement Income Security Act of 1974.
Reg§ 1.404(b)-1 Method of contribution, etc., having the effect of a plan; effect of section 404(b).
Reg§ 1.404(b)-1T Method or arrangement of contributions, etc., deferring the receipt of compensation or providing for deferred benefits. (Temporary)
Reg§ 1.404(c)-1 Certain negotiated plans; effect of section 404(c).
Reg§ 1.404(d)-1T Questions and answers relating to deductibility of deferred compensation and deferred benefits for independent contractors. (Temporary)
Reg§ 1.404(e)-1 [Reserved]
Reg§ 1.404(e)-1A Contributions on behalf of a self-employed individual to or under a qualified pension, annuity, or profit-sharing plan.
Reg§ 1.404(g)-1 Deduction of employer liability payments.
Reg§ 1.404(k)-1T Questions and answers relating to the deductibility of certain dividend distributions. (Temporary)
Reg§ 1.404(k)-3 Disallowance of deduction for reacquisition payments.

Code§ 404A

Code§ 405

Code§ 414A

Code§ 418E

Code§ 4972

Code§ 4980

Code§ 6662
Reg§ 1.6662-1 Overview of the accuracy-related penalty. · pending
Reg§ 1.6662-2 Accuracy-related penalty. · pending
Reg§ 1.6662-3 Negligence or disregard of rules or regulations.
Reg§ 1.6662-4 Substantial understatement of income tax. · pending
Reg§ 1.6662-5 Substantial and gross valuation misstatements under chapter 1. · pending
Reg§ 1.6662-6 Transactions between persons described in section 482 and net section 482 transfer price adjustments. · pending
Reg§ 1.6662-7 Omnibus Budget Reconciliation Act of 1993 changes to the accuracy-related penalty. · pending

Code§ 6692

Code§ 6701

Code§ 7805

Pension Law Library

Internal Revenue Code & Treasury Regulations

§ 72. Annuities; certain proceeds of endowment and life insurance contracts

§ 101. Certain death benefits

§ 219. Retirement savings

§ 318. Constructive Ownership of Stock

§ 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

§ 404A. Deduction for certain foreign deferred compensation plans

§ 405. Repealed

§ 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

§ 408A. Roth IRAs

§ 409. Qualifications for tax credit employee stock ownership plans

§ 409A. Inclusion in gross income of deferred compensation under nonqualified deferred compensation plans

§ 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

§ 418E. Insolvent plans

§ 419. Treatment of funded welfare benefit plans

§ 419A. Treatment of funded welfare benefit plans

§ 420. Transfers of excess pension assets to retiree health accounts

§ 421. Certain Stock Options General rules

§ 422. Incentive stock options

§ 423. Employee stock purchase plans

§ 424. Definitions and special rules

§ 430. Minimum funding standards for single-employer defined benefit pension plans

§ 431. Minimum funding standards for multiemployer plans

§ 432. Additional funding rules for multiemployer plans in endangered status or critical status

§ 433. Minimum funding standards for CSEC plans

§ 436. Funding-based limits on benefits and benefit accruals under single-employer plans

§ 501. Exemption from tax on corporations, certain trusts, etc.

§ 1563. Definitions and Special Rules

§ 3405. Special rules for pension, annuities, and certain other deferred income

§ 4971. Taxes on failure to meet minimum funding standards.

§ 4972. Tax on nondeductible contributions to qualified employer plans

§ 4974. Excise Tax on Certain Accumulations in Qualified Retirement Plans

§ 4975. Tax on Prohibited Transactions

§ 4976. Taxes with respect to funded welfare benefit plans

§ 4979. Taxes on excess contributions to qualified plans

§ 4980. Tax on Reversion of Qualified Plan Assets to Employer

§ 4980F. Failure of Applicable Plans Reducing Benefit Accruals to Satisfy Notice Requirements

§ 6057. Annual Registration

§ 6058. Information Required in Connection with Certain Plans of Deferred Compensation

§ 6059. Periodic report of actuary

§ 6652. Failure to file certain information returns, registration statements, etc.

§ 6662. Imposition of accuracy-related penalty on underpayments.

§ 6692. Failure to file actuarial report.

§ 6701. Penalties for aiding and abetting understatement of tax liability

§ 7805. Rules and regulations