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ecfr_current · CFR · eCFR current
Started 2026-10-02 13:42:30 · finished 2026-10-03 18:28:51 · 652 amended, 503 added, 0 removed
Amended (645)
29 C.F.R. § 2509.75-5 Questions and answers relating to fiduciary responsibility.
effective Jul 1, 2005 · 69 FR 52125, Aug. 24, 2004 · history 29 C.F.R. § 2509.95-1 Interpretive bulletin relating to the fiduciary standards under ERISA when selecting an annuity provider for a defined benefit pension plan.
effective Jul 1, 2008 · 73 FR 58447, Oct. 7, 2008 · history 29 C.F.R. § 2509.96-1 Interpretive bulletin relating to participant investment education.
effective Sep 21, 2021 · 85 FR 40590, July 7, 2020 · history 29 C.F.R. § 2509.99-1 Interpretive Bulletin Relating to Payroll Deduction IRAs.
effective Jul 1, 2003 · 64 FR 33001, June 18, 1999 · history 29 C.F.R. § 2510.3-1 Employee welfare benefit plan.
effective Aug 19, 2019 · 84 FR 29000, June 20, 2019 · history 29 C.F.R. § 2510.3-2 Employee pension benefit plan
effective Jun 15, 2018 · 82 FR 29237, June 28, 2017 · history 29 C.F.R. § 2510.3-3 Employee benefit plan.
effective Jul 1, 2024 · 89 FR 34127, Apr. 30, 2024 · history 29 C.F.R. § 2510.3-5 Definition of employer—Association Health Plans.
effective Jul 1, 2024 · history 29 C.F.R. § 2510.3-16 Definition of “plan administrator.”
effective Jul 1, 2015 · 79 FR 51099, Aug. 27, 2014 · history 29 C.F.R. § 2510.3-21 Definition of “Fiduciary.”
effective Mar 20, 2026 · 91 FR 13509, Mar. 20, 2026 · history 29 C.F.R. § 2510.3-40 Plans Established or Maintained Under or Pursuant to Collective Bargaining Agreements Under Section 3(40)(A) of ERISA.
effective Jan 1, 2017 · 68 FR 17480, Apr. 9, 2003 · history 29 C.F.R. § 2510.3-55 Definition of employer—Association Retirement Plans and other multiple employer pension benefit plans.
effective Sep 30, 2019 · 84 FR 37543, July 31, 2019 · history 29 C.F.R. § 2510.3-101 Definition of “plan assets”—plan investments.
effective Jul 1, 2004 · 51 FR 47226, Dec. 31, 1986 · history 29 C.F.R. § 2510.3-102 Definition of “plan assets”—participant contributions.
effective Jul 1, 2010 · 75 FR 2076, Jan. 14, 2010 · history 29 C.F.R. § 2520.101-2 Filing by multiple employer welfare arrangements and certain other related entities.
effective Oct 1, 2020 · 78 FR 13792, Mar. 1, 2013 · history 29 C.F.R. § 2520.101-3 Notice of blackout periods under individual account plans.
effective Jul 27, 2020 · 85 FR 31922, May 27, 2020 · history 29 C.F.R. § 2520.101-5 Annual funding notice for defined benefit pension plans.
effective Sep 9, 2020 · 80 FR 5645, Feb. 2, 2015 · history 29 C.F.R. § 2520.102-3 Contents of summary plan description.
effective Jul 1, 2009 · 66 FR 36368, July 11, 2001 · history 29 C.F.R. § 2520.102-4 Option for different summary plan descriptions.
effective Jul 1, 2002 · 67 FR 775, Jan. 7, 2002 · history 29 C.F.R. § 2520.103-1 Contents of the annual report.
effective Apr 25, 2023 · 88 FR 11810, Feb. 24, 2023 · history 29 C.F.R. § 2520.103-2 Contents of the annual report for a group insurance arrangement.
effective Jul 1, 2007 · 71 FR 41368, July 21, 2006 · history 29 C.F.R. § 2520.103-3 Exemption from certain annual reporting requirements for assets held in a common or collective trust.
effective Sep 1, 2017 · 65 FR 21081, Apr. 19, 2000 · history 29 C.F.R. § 2520.103-4 Exemption from certain annual reporting requirements for assets held in an insurance company pooled separate account.
effective Jul 1, 2000 · 65 FR 21081, Apr. 19, 2000 · history 29 C.F.R. § 2520.103-5 Transmittal and certification of information to plan administrator for annual reporting purposes.
effective Apr 25, 2023 · 88 FR 11811, Feb. 24, 2023 · history 29 C.F.R. § 2520.103-6 Definition of reportable transaction for Annual Return/Report.
effective Jul 1, 2004 · 65 FR 21082, Apr. 19, 2000 · history 29 C.F.R. § 2520.103-9 Direct filing for bank or insurance carrier trusts and accounts.
effective Jul 1, 2007 · 71 FR 41368, July 21, 2006 · history 29 C.F.R. § 2520.103-10 Annual report financial schedules.
effective Apr 25, 2023 · 88 FR 11811, Feb. 24, 2023 · history 29 C.F.R. § 2520.103-11 Use of electronic media for maintenance and retention of records.
effective Jan 1, 2017 · 65 FR 21083, Apr. 19, 2000 · history 29 C.F.R. § 2520.103-12 Limited exemption and alternative method of compliance for annual reporting of investments in certain entities.
effective Jul 1, 2007 · 71 FR 41368, July 21, 2006 · history 29 C.F.R. § 2520.103-13 Special terminal report for abandoned plans.
effective Jul 16, 2024 · 89 FR 43657, May 17, 2024 · history 29 C.F.R. § 2520.103-14 Contents of the annual report for defined contribution group (DCG) reporting arrangements.
effective May 31, 2023 · 88 FR 31610, May 18, 2023 · history 29 C.F.R. § 2520.104-20 Limited exemption for certain small welfare plans.
effective Jul 1, 2013 · 78 FR 13796, Mar. 1, 2013 · history 29 C.F.R. § 2520.104-21 Limited exemption for certain group insurance arrangements.
effective Jul 1, 2002 · 67 FR 776, Jan. 7, 2002 · history 29 C.F.R. § 2520.104-22 Exemption from reporting and disclosure requirements for apprenticeship and training plans.
effective Aug 16, 2019 · 84 FR 27955, June 17, 2019 · history 29 C.F.R. § 2520.104-23 Alternative method of compliance for pension plans for certain selected employees.
effective Aug 16, 2019 · 84 FR 27955, June 17, 2019 · history 29 C.F.R. § 2520.104-24 Exemption for welfare plans for certain selected employees.
effective Jul 1, 2002 · 67 FR 776, Jan. 7, 2002 · history 29 C.F.R. § 2520.104-25 Exemption from reporting and disclosure for day care centers.
effective Jul 1, 2002 · 67 FR 776, Jan. 7, 2002 · history 29 C.F.R. § 2520.104-26 Limited exemption for certain unfunded dues financed welfare plans maintained by employee organizations.
effective Jul 1, 2002 · 67 FR 776, Jan. 7, 2002 · history 29 C.F.R. § 2520.104-27 Alternative method of compliance for certain unfunded dues financed pension plans maintained by employee organizations.
effective Jul 1, 2002 · 67 FR 777, Jan. 7, 2002 · history 29 C.F.R. § 2520.104-41 Simplified annual reporting requirements for plans with fewer than 100 participants.
effective Jul 1, 2013 · 78 FR 13796, Mar. 1, 2013 · history 29 C.F.R. § 2520.104-43 Exemption from annual reporting requirement for certain group insurance arrangements.
effective Jul 1, 2002 · 67 FR 777, Jan. 7, 2002 · history 29 C.F.R. § 2520.104-44 Limited exemption and alternative method of compliance for annual reporting by unfunded plans and by certain insured plans.
effective Jul 1, 2008 · 72 FR 64728, Nov. 16, 2007 · history 29 C.F.R. § 2520.104-46 Waiver of examination and report of an independent qualified public accountant for employee benefit plans with fewer than 100 participants.
effective Jul 1, 2015 · 80 FR 5663, Feb. 2, 2015 · history 29 C.F.R. § 2520.104a-2 Electronic filing of annual reports.
effective Jul 1, 2008 · 72 FR 64729, Nov. 16, 2007 · history 29 C.F.R. § 2520.104a-5 Annual reporting filing requirements.
effective Apr 25, 2023 · 88 FR 11812, Feb. 24, 2023 · history 29 C.F.R. § 2520.104a-9 Annual reporting for defined contribution group (DCG) reporting arrangements.
effective Apr 25, 2023 · 88 FR 11812, Feb. 24, 2023 · history 29 C.F.R. § 2520.104b-3 Summary of material modifications to the plan and changes in the information required to be included in the summary plan description.
effective Jul 1, 2002 · 67 FR 777, Jan. 7, 2002 · history 29 C.F.R. § 2520.104b-31 Alternative method for disclosure through electronic media—Notice-and-access.
effective Jul 27, 2020 · 85 FR 31922, May 27, 2020 · history 29 C.F.R. § 2520.105-3 Lifetime income disclosure for individual account plans.
effective Sep 18, 2021 · 85 FR 59154, Sept. 18, 2020 · history 29 C.F.R. § 2530.203-3 Suspension of pension benefits upon employment.
effective Jul 1, 2006 · 49 FR 18295, Apr. 30, 1984 · history 29 C.F.R. § 2530.206 Time and order of issuance of domestic relations orders.
effective Sep 1, 2017 · 75 FR 32850, June 10, 2010 · history 29 C.F.R. § 2550.404a-2 Safe harbor for automatic rollovers to individual retirement plans.
effective Jul 1, 2014 · 69 FR 58028, Sept. 28, 2004 · history 29 C.F.R. § 2550.404a-3 Safe harbor for distributions from terminated individual account plans.
effective Nov 22, 2024 · 89 FR 43657, May 17, 2024 · history 29 C.F.R. § 2550.404a-5 Fiduciary requirements for disclosure in participant-directed individual account plans.
effective Jan 1, 2017 · 80 FR 14304, Mar. 19, 2015 · history 29 C.F.R. § 2550.407d-6 Definition of the term “employee stock ownership plan”.
effective Jan 1, 2017 · 42 FR 44388, Sept. 2, 1977 · history 29 C.F.R. § 2550.408b-2 General statutory exemption for services or office space.
effective Sep 1, 2017 · 77 FR 41680, July 16, 2012 · history 29 C.F.R. § 2550.408b-3 Loans to Employee Stock Ownership Plans.
effective Jul 1, 2006 · 49 FR 18295, Apr. 30, 1984 · history 29 C.F.R. § 2550.408b-19 Statutory exemption for cross-trading of securities.
effective Jul 1, 2014 · 73 FR 58458, Oct. 7, 2008 · history 29 C.F.R. § 2550.408g-1 Investment advice—participants and beneficiaries.
effective Jul 1, 2012 · 76 FR 66162, Oct. 25, 2011 · history 29 C.F.R. § 2550.408g-2 Investment advice—fiduciary election.
effective Jul 1, 2012 · 76 FR 66167, Oct. 25, 2011 · history 29 C.F.R. § 2560.502c-2 Civil penalties under section 502(c)(2).
effective Jan 1, 2017 · 81 FR 43453, July 1, 2016 · history 29 C.F.R. § 2560.502c-4 Civil penalties under section 502(c)(4).
effective Jan 1, 2017 · 81 FR 43453, July 1, 2016 · history 29 C.F.R. § 2560.502c-5 Civil penalties under section 502(c)(5).
effective Oct 1, 2020 · 81 FR 43453, July 1, 2016 · history 29 C.F.R. § 2560.502c-6 Civil penalties under section 502(c)(6).
effective Jan 1, 2017 · 81 FR 43453, July 1, 2016 · history 29 C.F.R. § 2560.502c-7 Civil penalties under section 502(c)(7).
effective Jan 1, 2017 · 81 FR 43453, July 1, 2016 · history 29 C.F.R. § 2580.412-6 Determining when “funds or other property” are “handled” so as to require bonding.
effective Jul 1, 2012 · history 20 C.F.R. § 900.3 Composition.
effective Oct 18, 2016 · 81 FR 8833, Feb. 23, 2016 · history 20 C.F.R. § 901.0 Scope.
effective Apr 1, 2012 · 76 FR 17769, Mar. 31, 2011 · history 20 C.F.R. § 901.1 Definitions.
effective Apr 1, 2012 · 76 FR 17769, Mar. 31, 2011 · history 20 C.F.R. § 901.2 Eligibility to perform actuarial services.
effective Apr 1, 2006 · history 20 C.F.R. § 901.10 Application for enrollment.
effective Apr 1, 2012 · 76 FR 17769, Mar. 31, 2011 · history 20 C.F.R. § 901.11 Enrollment procedures.
effective Sep 18, 2025 · 90 FR 40234, Aug. 19, 2025 · history 20 C.F.R. § 901.12 Eligibility for enrollment.
effective Apr 1, 2012 · 76 FR 17774, Mar. 31, 2011 · history 20 C.F.R. § 901.20 Standards of performance of actuarial services.
effective Apr 1, 2012 · 76 FR 17775, Mar. 31, 2011 · history 20 C.F.R. § 901.31 Grounds for suspension or termination of enrollment.
effective Apr 1, 2012 · 76 FR 17776, Mar. 31, 2011 · history 20 C.F.R. § 901.32 Receipt of information concerning enrolled actuaries.
effective Apr 1, 2012 · 76 FR 17776, Mar. 31, 2011 · history 20 C.F.R. § 901.47 Transcript.
effective Apr 1, 2012 · 76 FR 17776, Mar. 31, 2011 · history 20 C.F.R. § 901.72 Additional rules.
effective Apr 1, 2012 · 76 FR 17776, Mar. 31, 2011 · history 20 C.F.R. § 903.5 Disclosure to third parties.
effective Apr 1, 2006 · 45 FR 84994, Dec. 24, 1980 · history 20 C.F.R. § 903.8 Exemptions.
effective Apr 1, 2011 · 75 FR 81455, Dec. 28, 2010 · history 29 C.F.R. § 4000.2 What definitions do I need to know for these rules?
effective Jul 1, 2004 · history 29 C.F.R. § 4000.3 What methods of filing may I use?
effective Sep 15, 2025 · 90 FR 39327, Aug. 15, 2025 · history 29 C.F.R. § 4000.4 Where do I file my submission?
effective Dec 7, 2023 · 88 FR 76664, Nov. 7, 2023 · history 29 C.F.R. § 4000.23 When is my submission or issuance treated as filed or issued?
effective Jul 1, 2005 · 70 FR 11543, Mar. 9, 2005 · history 29 C.F.R. § 4000.29 What if I use electronic delivery?
effective Jul 1, 2005 · 70 FR 11544, Mar. 9, 2005 · history 29 C.F.R. § 4000.41 What are these computation-of-time rules about?
effective Jan 22, 2018 · 82 FR 60817, Dec. 22, 2017 · history 29 C.F.R. § 4000.53 May I use electronic media to satisfy PBGC's record retention requirements?
effective Jul 1, 2016 · 80 FR 55002, Sept. 11, 2015 · history 29 C.F.R. § 4001.1 Purpose and scope.
effective Jan 22, 2018 · 82 FR 60817, Dec. 22, 2017 · history 29 C.F.R. § 4001.2 Definitions.
effective Jul 8, 2024 · 61 FR 34010, July 1, 1996 · history 29 C.F.R. § 4002.1 Board of Directors, Chair, and Representatives of Board Members.
effective Sep 12, 2017 · history 29 C.F.R. § 4002.4 Place of meetings; use of conference call communications equipment.
effective Sep 12, 2017 · history 29 C.F.R. § 4002.7 Director of the Corporation and senior officers.
effective Sep 12, 2017 · history 29 C.F.R. § 4003.2 Definitions.
effective Mar 25, 2020 · 85 FR 10284, Feb. 24, 2020 · history 29 C.F.R. § 4003.3 PBGC assistance in obtaining information.
effective Mar 25, 2020 · 85 FR 10283, Feb. 24, 2020 · history 29 C.F.R. § 4003.4 Extension of time.
effective Mar 25, 2020 · 85 FR 10283, Feb. 24, 2020 · history 29 C.F.R. § 4003.5 Non-timely request for review.
effective Mar 25, 2020 · 85 FR 10284, Feb. 24, 2020 · history 29 C.F.R. § 4003.6 Representation.
effective Mar 25, 2020 · 85 FR 10284, Feb. 24, 2020 · history 29 C.F.R. § 4003.7 Exhaustion of administrative remedies.
effective Mar 25, 2020 · 85 FR 10283 · history 29 C.F.R. § 4003.8 Request for confidential treatment.
effective Mar 25, 2020 · 85 FR 10284, Feb. 24, 2020 · history 29 C.F.R. § 4003.9 Method and date of filing.
effective Mar 25, 2020 · 85 FR 10284, Feb. 24, 2020 · history 29 C.F.R. § 4003.10 Computation of time.
effective Mar 25, 2020 · 85 FR 10284, Feb. 24, 2020 · history 29 C.F.R. § 4003.21 Form and contents of initial determinations.
effective Mar 25, 2020 · 85 FR 10283 · history 29 C.F.R. § 4003.22 Effective date of determinations.
effective Mar 25, 2020 · 85 FR 10284, Feb. 24, 2020 · history 29 C.F.R. § 4003.31 Who may request reconsideration.
effective Mar 25, 2020 · 85 FR 10284, Feb. 24, 2020 · history 29 C.F.R. § 4003.32 When to request reconsideration.
effective Mar 25, 2020 · 85 FR 10284, Feb. 24, 2020 · history 29 C.F.R. § 4003.33 Where to submit request for reconsideration.
effective Mar 25, 2020 · 85 FR 10284, Feb. 24, 2020 · history 29 C.F.R. § 4003.34 Contents of request for reconsideration.
effective Mar 25, 2020 · 85 FR 10284, Feb. 24, 2020 · history 29 C.F.R. § 4003.35 Decision on request for reconsideration.
effective Dec 7, 2023 · 88 FR 76664, Nov. 7, 2023 · history 29 C.F.R. § 4003.52 When to file.
effective Mar 25, 2020 · 85 FR 10284, Feb. 24, 2020 · history 29 C.F.R. § 4003.53 Where to file.
effective Mar 25, 2020 · 85 FR 10284, Feb. 24, 2020 · history 29 C.F.R. § 4003.54 Contents of appeal.
effective Mar 25, 2020 · 85 FR 10284, Feb. 24, 2020 · history 29 C.F.R. § 4003.55 Opportunity to appear and to present witnesses.
effective Mar 25, 2020 · 85 FR 10284, Feb. 24, 2020 · history 29 C.F.R. § 4003.56 Consolidation of appeals.
effective Mar 25, 2020 · 85 FR 10284, Feb. 24, 2020 · history 29 C.F.R. § 4003.57 Appeals affecting third parties.
effective Mar 25, 2020 · 85 FR 10284, Feb. 24, 2020 · history 29 C.F.R. § 4003.58 Powers of the Appeals Board.
effective Mar 25, 2020 · 85 FR 10284, Feb. 24, 2020 · history 29 C.F.R. § 4003.59 Decision by the Appeals Board.
effective Mar 25, 2020 · 85 FR 10284, Feb. 24, 2020 · history 29 C.F.R. § 4003.60 Referral of appeal to the Director.
effective Mar 25, 2020 · 85 FR 10284, Feb. 24, 2020 · history 29 C.F.R. § 4006.2 Definitions.
effective Sep 15, 2025 · 90 FR 39327, Aug. 15, 2025 · history 29 C.F.R. § 4006.3 Premium rate.
effective Dec 7, 2023 · 88 FR 76664, Nov. 7, 2023 · history 29 C.F.R. § 4006.4 Determination of unfunded vested benefits.
effective Sep 15, 2025 · 90 FR 39327, Aug. 15, 2025 · history 29 C.F.R. § 4006.5 Exemptions and special rules.
effective Sep 15, 2025 · 90 FR 39327, Aug. 15, 2025 · history 29 C.F.R. § 4006.6 Definition of “participant.”
effective Jul 1, 2008 · 73 FR 15076, Mar. 21, 2008 · history 29 C.F.R. § 4006.7 Premium rate for certain terminated single-employer plans.
effective Jul 1, 2014 · 79 FR 13561, Mar. 11, 2014 · history 29 C.F.R. § 4010.1 Purpose and scope.
effective Jul 1, 2009 · 74 FR 11029, Mar. 16, 2009 · history 29 C.F.R. § 4010.2 Definitions.
effective Mar 5, 2020 · 85 FR 6059, Feb. 4, 2020 · history 29 C.F.R. § 4010.3 Filing requirement.
effective Jul 1, 2009 · 74 FR 11029, Mar. 16, 2009 · history 29 C.F.R. § 4010.5 Information year.
effective Sep 21, 2021 · 74 FR 11031, Mar. 16, 2009 · history 29 C.F.R. § 4010.6 Information to be filed.
effective Sep 1, 2017 · 74 FR 11031, Mar. 16, 2009 · history 29 C.F.R. § 4010.7 Identifying information.
effective Mar 5, 2020 · 85 FR 6059, Feb. 4, 2020 · history 29 C.F.R. § 4010.8 Plan actuarial information.
effective Sep 15, 2025 · 90 FR 39327, Aug. 15, 2025 · history 29 C.F.R. § 4010.9 Financial information.
effective Mar 5, 2020 · 85 FR 6060, Feb. 4, 2020 · history 29 C.F.R. § 4010.10 Due date and filing with the PBGC.
effective Dec 7, 2023 · 88 FR 76664, Nov. 7, 2023 · history 29 C.F.R. § 4010.12 Alternative method of compliance for certain sponsors of multiple employer plans.
effective Jul 1, 2009 · 74 FR 11035, Mar. 16, 2009 · history 29 C.F.R. § 4010.13 Confidentiality of information submitted.
effective Dec 7, 2023 · 88 FR 76664, Nov. 7, 2023 · history 29 C.F.R. § 4022.1 Purpose and scope.
effective Jul 1, 1998 · 62 FR 67728, Dec. 30, 1997 · history 29 C.F.R. § 4022.2 Definitions.
effective Nov 2, 2018 · 83 FR 49803, Oct. 3, 2018 · history 29 C.F.R. § 4022.3 Guaranteed benefits.
effective Sep 1, 2017 · 76 FR 34601, June 14, 2011 · history 29 C.F.R. § 4022.4 Entitlement to a benefit.
effective Jul 1, 2012 · 76 FR 34602, June 14, 2011 · history 29 C.F.R. § 4022.6 Annuity payable for total disability.
effective Jul 1, 2012 · 76 FR 34602, June 14, 2011 · history 29 C.F.R. § 4022.7 Benefits payable in a lump sum.
effective Aug 10, 2023 · 88 FR 44051, July 11, 2023 · history 29 C.F.R. § 4022.8 Form of payment.
effective Aug 10, 2023 · 88 FR 44052, July 11, 2023 · history 29 C.F.R. § 4022.9 Time of payment; benefit applications and corrections.
effective Aug 10, 2023 · 88 FR 44052, July 11, 2023 · history 29 C.F.R. § 4022.21 Limitations; in general.
effective Aug 10, 2023 · 88 FR 44052, July 11, 2023 · history 29 C.F.R. § 4022.22 Maximum guaranteeable benefit.
effective Jul 1, 2015 · 79 FR 70095, Nov. 25, 2014 · history 29 C.F.R. § 4022.23 Computation of maximum guaranteeable benefits.
effective Jan 1, 2017 · 76 FR 34603, June 14, 2011 · history 29 C.F.R. § 4022.24 Benefit increases.
effective Nov 2, 2018 · 83 FR 49803, Oct. 3, 2018 · history 29 C.F.R. § 4022.25 Five-year phase-in of benefit guarantee.
effective Nov 2, 2018 · 83 FR 49804, Oct. 3, 2018 · history 29 C.F.R. § 4022.26 Benefit guarantee for participants who are majority owners.
effective Nov 2, 2018 · 83 FR 49804, Oct. 3, 2018 · history 29 C.F.R. § 4022.27 Phase-in of guarantee of unpredictable contingent event benefits.
effective Jul 1, 2014 · 79 FR 25672, May 6, 2014 · history 29 C.F.R. § 4022.51 Determination of section 4022(c) benefits in a PPA 2006 bankruptcy termination.
effective Jul 1, 2012 · 76 FR 34603, June 14, 2011 · history 29 C.F.R. § 4022.61 Limitations on benefit payments by plan administrator.
effective Jul 1, 2012 · 76 FR 34604, June 14, 2011 · history 29 C.F.R. § 4022.62 Estimated guaranteed benefit.
effective Nov 2, 2018 · 83 FR 49804, Oct. 3, 2018 · history 29 C.F.R. § 4022.63 Estimated asset-funded benefit.
effective Jul 8, 2024 · 89 FR 48299, June 6, 2024 · history 29 C.F.R. § 4022.81 General rules.
effective Sep 1, 2017 · 76 FR 34604, June 14, 2011 · history 29 C.F.R. § 4022.82 Method of recoupment.
effective Jul 1, 2012 · 76 FR 34604, June 14, 2011 · history 29 C.F.R. § 4022.83 PBGC reimbursement of benefit underpayments.
effective Jul 1, 1998 · 63 FR 29355, May 29, 1998 · history 29 C.F.R. § 4022.93 Who will get benefits PBGC may owe me at the time of my death?
effective Aug 10, 2023 · 88 FR 44052, July 11, 2023 · history 29 C.F.R. § 4022.94 What are the PBGC's rules on designating a person to get benefits the PBGC may owe me at the time of my death?
effective Jul 1, 2004 · history 29 C.F.R. § 4041.3 Computation of time; filing and issuance rules.
effective Jul 1, 2004 · 68 FR 61353, Oct. 28, 2003 · history 29 C.F.R. § 4041.5 Record retention and availability.
effective Jul 1, 2004 · 68 FR 61353, Oct. 28, 2003 · history 29 C.F.R. § 4041.6 Effect of failure to provide required information.
effective Jan 1, 2017 · 81 FR 29766, May 13, 2016 · history 29 C.F.R. § 4041.7 Challenges to plan termination under collective bargaining agreement.
effective Jul 1, 2006 · history 29 C.F.R. § 4041.21 Requirements for a standard termination.
effective Sep 26, 2025 · 90 FR 46348, Sept. 26, 2025 · history 29 C.F.R. § 4041.22 Administration of plan during pendency of termination process.
effective Jul 1, 1998 · history 29 C.F.R. § 4041.25 Standard termination notice.
effective Sep 15, 2025 · 90 FR 39328, Aug. 15, 2025 · history 29 C.F.R. § 4041.26 PBGC review of standard termination notice.
effective Jul 1, 1998 · history 29 C.F.R. § 4041.28 Closeout of plan.
effective Jan 22, 2018 · 82 FR 60818, Dec. 22, 2017 · history 29 C.F.R. § 4041.29 Post-distribution certification.
effective Sep 15, 2025 · 90 FR 39328, Aug. 15, 2025 · history 29 C.F.R. § 4041.30 Requests for deadline extensions.
effective Mar 5, 2020 · 85 FR 6061, Feb. 4, 2020 · history 29 C.F.R. § 4041.42 Administration of plan during termination process.
effective Jul 1, 1998 · 63 FR 29355, May 29, 1998 · history 29 C.F.R. § 4041.44 PBGC review of notice of intent to terminate.
effective Jul 1, 1998 · history 29 C.F.R. § 4041.46 PBGC determination of compliance with requirements for distress termination.
effective Jul 1, 1998 · history 29 C.F.R. § 4041.47 PBGC determination of plan sufficiency/insufficiency.
effective Sep 15, 2025 · 90 FR 39328, Aug. 15, 2025 · history 29 C.F.R. § 4041.49 Verification of plan sufficiency prior to closeout.
effective Jul 8, 2024 · 89 FR 48299, June 6, 2024 · history 29 C.F.R. § 4043.8 Confidentiality.
effective Dec 7, 2023 · 88 FR 76664, Nov. 7, 2023 · history 29 C.F.R. § 4043.9 Company low-default-risk safe harbor.
effective Mar 5, 2020 · 85 FR 6061, Feb. 4, 2020 · history 29 C.F.R. § 4043.21 Tax disqualification and Title I noncompliance.
effective Jul 1, 2016 · history 29 C.F.R. § 4043.23 Active participant reduction.
effective Jun 24, 2020 · 85 FR 6061, Feb. 4, 2020 · history 29 C.F.R. § 4043.25 Failure to make required minimum funding payment.
effective Jul 1, 2016 · history 29 C.F.R. § 4043.26 Inability to pay benefits when due.
effective Mar 5, 2020 · 85 FR 6062, Feb. 4, 2020 · history 29 C.F.R. § 4043.27 Distribution to a substantial owner.
effective Jun 24, 2020 · 85 FR 6062, Feb. 4, 2020 · history 29 C.F.R. § 4043.29 Change in controlled group.
effective Mar 5, 2020 · 85 FR 6062, Feb. 4, 2020 · history 29 C.F.R. § 4043.31 Extraordinary dividend or stock redemption.
effective Mar 5, 2020 · 85 FR 6064, Feb. 4, 2020 · history 29 C.F.R. § 4043.32 Transfer of benefit liabilities.
effective Mar 5, 2020 · 85 FR 6064, Feb. 4, 2020 · history 29 C.F.R. § 4043.35 Insolvency or similar settlement.
effective Mar 5, 2020 · 85 FR 6064, Feb. 4, 2020 · history 29 C.F.R. § 4043.64 Extraordinary dividend or stock redemption.
effective Jul 1, 2016 · history 29 C.F.R. § 4043.65 Transfer of benefit liabilities.
effective Jul 8, 2024 · 89 FR 48300, June 6, 2024 · history 29 C.F.R. § 4044.1 Purpose and scope.
effective Jul 8, 2024 · 89 FR 48300, June 6, 2024 · history 29 C.F.R. § 4044.3 General rule.
effective Jul 1, 2012 · 76 FR 34605, June 14, 2011 · history 29 C.F.R. § 4044.10 Manner of allocation.
effective Nov 2, 2018 · 83 FR 49806, Oct. 3, 2018 · history 29 C.F.R. § 4044.12 Priority category 2 benefits.
effective Sep 1, 2017 · 79 FR 70095, Nov. 25, 2014 · history 29 C.F.R. § 4044.13 Priority category 3 benefits.
effective Jul 1, 2012 · 76 FR 34605, June 14, 2011 · history 29 C.F.R. § 4044.14 Priority category 4 benefits.
effective Nov 2, 2018 · 83 FR 49806, Oct. 3, 2018 · history 29 C.F.R. § 4044.41 General valuation rules.
effective Jul 8, 2024 · 89 FR 48300, June 6, 2024 · history 29 C.F.R. § 4044.51 Benefits to be valued.
effective Jul 8, 2024 · 89 FR 48300, June 6, 2024 · history 29 C.F.R. § 4044.52 Valuation of benefits.
effective Sep 15, 2025 · 90 FR 39328, Aug. 15, 2025 · history 29 C.F.R. § 4044.53 Mortality assumptions.
effective Jan 1, 2026 · 90 FR 59973, Dec. 23, 2025 · history 29 C.F.R. § 4044.54 Interest assumptions.
effective Jul 31, 2026 · 91 FR 39464, June 30, 2026 · history 29 C.F.R. § 4044.55 XRA when a participant must retire to receive a benefit.
effective Jul 8, 2024 · 89 FR 48306, June 6, 2024 · history 29 C.F.R. § 4044.56 XRA when a participant need not retire to receive a benefit.
effective Jul 8, 2024 · 89 FR 48306, June 6, 2024 · history 29 C.F.R. § 4044.71 Valuation of annuity benefits.
effective Jul 1, 2012 · 76 FR 34606, June 14, 2011 · history 29 C.F.R. § 4044.72 Form of annuity to be valued.
effective Jul 1, 2012 · 76 FR 34606, June 14, 2011 · history 29 C.F.R. § 4044.73 Lump sums and other alternative forms of distribution in lieu of annuities.
effective Jul 1, 2012 · 76 FR 34606, June 14, 2011 · history 29 C.F.R. § 4044.75 Other lump sum benefits.
effective Jul 1, 2012 · 76 FR 34606, June 14, 2011 · history 29 C.F.R. § 4047.4 Payment of premiums.
effective Jul 1, 2014 · 79 FR 13562, Mar. 11, 2014 · history 29 C.F.R. § 4062.1 Purpose and scope.
effective Jul 1, 2007 · 71 FR 34822, June 16, 2006 · history 29 C.F.R. § 4062.3 Amount and payment of section 4062(b) liability.
effective Jul 1, 2007 · 71 FR 34822, June 16, 2006 · history 29 C.F.R. § 4062.4 Determinations of net worth and collective net worth.
effective Aug 10, 2023 · 88 FR 44052, July 11, 2023 · history 29 C.F.R. § 4062.7 Calculating interest on liability and refunds of overpayments.
effective Jul 1, 2007 · 71 FR 34822, June 16, 2006 · history 29 C.F.R. § 4062.8 Liability pursuant to section 4062(e).
effective Jul 1, 2007 · 71 FR 34822, June 16, 2006 · history 29 C.F.R. § 4062.9 Arrangements for satisfying liability.
effective Jul 1, 2007 · 71 FR 34822, June 16, 2006 · history 29 C.F.R. § 4062.10 Method and date of filing; where to file.
effective Jul 1, 2007 · 71 FR 34822, June 16, 2006 · history 29 C.F.R. § 4063.1 Cross-references.
effective Jul 1, 2007 · 71 FR 34822, June 16, 2006 · history 29 C.F.R. § 4071.3 Penalty amount.
effective Jan 8, 2025 · 90 FR 1374, Jan. 8, 2025 · history 29 C.F.R. § 4203.4 Requests for PBGC approval of plan amendments.
effective Jul 1, 2006 · 68 FR 61354, Oct. 28, 2003 · history 29 C.F.R. § 4204.2 Definitions.
effective Feb 8, 2021 · 86 FR 1270, Jan. 8, 2021 · history 29 C.F.R. § 4204.11 Variance of the bond/escrow and sale-contract requirements.
effective Jul 1, 2004 · 90 FR 39328, Aug. 15, 2025 · history 29 C.F.R. § 4204.12 De minimis transactions.
effective Feb 8, 2021 · 86 FR 1270, Jan. 8, 2021 · history 29 C.F.R. § 4204.21 Requests to PBGC for variances and exemptions.
effective Jul 1, 2006 · 90 FR 39328, Aug. 15, 2025 · history 29 C.F.R. § 4206.2 Definitions.
effective Feb 8, 2021 · 86 FR 1270, Jan. 8, 2021 · history 29 C.F.R. § 4206.7 Amount of credit in plans using the direct attribution method.
effective Jul 1, 2016 · 80 FR 55009, Sept. 11, 2015 · history 29 C.F.R. § 4207.2 Definitions.
effective Feb 8, 2021 · 86 FR 1270, Jan. 8, 2021 · history 29 C.F.R. § 4207.10 Plan rules for abatement.
effective Jul 1, 2004 · 90 FR 39328, Aug. 15, 2025 · history 29 C.F.R. § 4208.9 Plan adoption of additional abatement conditions.
effective Jul 1, 2004 · 68 FR 61355, Oct. 28, 2003 · history 29 C.F.R. § 4211.1 Purpose and scope.
effective Feb 8, 2021 · 86 FR 1271, Jan. 8, 2021 · history 29 C.F.R. § 4211.2 Definitions.
effective Feb 8, 2021 · 86 FR 1271, Jan. 8, 2021 · history 29 C.F.R. § 4211.3 Special rules for construction industry and Code section 404(c) plans.
effective Feb 8, 2021 · 86 FR 1271, Jan. 8, 2021 · history 29 C.F.R. § 4211.4 Contributions for purposes of the numerator and denominator of the allocation fractions.
effective Feb 8, 2021 · 86 FR 1271, Jan. 8, 2021 · history 29 C.F.R. § 4211.6 Disregarding benefit reductions and benefit suspensions.
effective Feb 8, 2021 · 86 FR 1271, Jan. 8, 2021 · history 29 C.F.R. § 4211.11 Plan sponsor adoption of modifications and simplified methods.
effective Feb 8, 2021 · 86 FR 1271, Jan. 8, 2021 · history 29 C.F.R. § 4211.13 Modifications to the direct attribution method.
effective Feb 8, 2021 · 86 FR 1273, Jan. 8, 2021 · history 29 C.F.R. § 4211.14 Simplified methods for disregarding certain contributions.
effective Feb 8, 2021 · 86 FR 1273, Jan. 8, 2021 · history 29 C.F.R. § 4211.15 Simplified methods for determining expiration date of a collective bargaining agreement.
effective Feb 8, 2021 · 86 FR 1274, Jan. 8, 2021 · history 29 C.F.R. § 4211.16 Simplified methods for disregarding benefit reductions and benefit suspensions.
effective Feb 8, 2021 · 86 FR 1274, Jan. 8, 2021 · history 29 C.F.R. § 4211.21 Changes subject to PBGC approval.
effective Feb 8, 2021 · 86 FR 1275, Jan. 8, 2021 · history 29 C.F.R. § 4211.22 Requests for PBGC approval.
effective Jul 1, 2004 · 90 FR 39328, Aug. 15, 2025 · history 29 C.F.R. § 4211.23 Approval of alternative method.
effective Sep 15, 2025 · 90 FR 39329, Aug. 15, 2025 · history 29 C.F.R. § 4211.31 Allocation of unfunded vested benefits following the merger of plans.
effective Dec 7, 2023 · 88 FR 76664, Nov. 7, 2023 · history 29 C.F.R. § 4211.32 Presumptive method for withdrawals after the initial plan year.
effective Feb 8, 2021 · 86 FR 1275, Jan. 8, 2021 · history 29 C.F.R. § 4211.33 Modified presumptive method for withdrawals after the initial plan year.
effective Feb 8, 2021 · 86 FR 1276, Jan. 8, 2021 · history 29 C.F.R. § 4211.36 Modifications to the determination of initial liabilities, the amortization of initial liabilities, and the allocation fraction.
effective Feb 8, 2021 · 86 FR 1276, Jan. 8, 2021 · history 29 C.F.R. § 4219.1 Purpose and scope.
effective Feb 8, 2021 · 86 FR 1277, Jan. 8, 2021 · history 29 C.F.R. § 4219.2 Definitions.
effective Feb 8, 2021 · 86 FR 1277, Jan. 8, 2021 · history 29 C.F.R. § 4219.3 Disregarding certain contributions.
effective Feb 8, 2021 · 86 FR 1277, Jan. 8, 2021 · history 29 C.F.R. § 4219.15 Determination of reallocation liability.
effective Jul 1, 2009 · 73 FR 79636, Dec. 30, 2008 · history 29 C.F.R. § 4219.17 Filings with PBGC.
effective Jul 1, 2004 · 68 FR 61355, Oct. 28, 2003 · history 29 C.F.R. § 4219.19 Method and date of issuance; computation of time.
effective Jul 1, 2004 · 68 FR 61356, Oct. 28, 2003 · history 29 C.F.R. § 4220.3 Requests for PBGC approval.
effective Jul 1, 2004 · 90 FR 39329, Aug. 15, 2025 · history 29 C.F.R. § 4221.4 Appointment of the arbitrator.
effective Jul 1, 2004 · 68 FR 61356, Oct. 28, 2003 · history 29 C.F.R. § 4221.12 Calculation of periods of time.
effective Jul 1, 2004 · 68 FR 61356, Oct. 28, 2003 · history 29 C.F.R. § 4221.13 Filing and issuance rules.
effective Jul 1, 2004 · 68 FR 61356, Oct. 28, 2003 · history 29 C.F.R. § 4221.14 PBGC-approved arbitration procedures.
effective Jul 1, 2004 · 68 FR 61356, Oct. 28, 2003 · history 29 C.F.R. § 4231.3 Requirements for mergers and transfers.
effective Oct 15, 2018 · history 29 C.F.R. § 4231.8 Filing requirements; timing and method of filing.
effective Oct 15, 2018 · history 29 C.F.R. § 4233.3 Application filing requirements.
effective Sep 15, 2025 · 90 FR 39329, Aug. 15, 2025 · history 29 C.F.R. § 4233.4 Information to be filed.
effective Jul 1, 2016 · 80 FR 79694, Dec. 23, 2015 · history 29 C.F.R. § 4233.6 Partition information.
effective Jul 1, 2016 · 80 FR 79694, Dec. 23, 2015 · history 29 C.F.R. § 4233.7 Actuarial and financial information.
effective Aug 19, 2019 · 80 FR 79694, Dec. 23, 2015 · history 29 C.F.R. § 4233.8 Participant census data.
effective Jul 1, 2016 · 80 FR 79694, Dec. 23, 2015 · history 29 C.F.R. § 4233.10 Initial review.
effective Jul 1, 2016 · 80 FR 79694, Dec. 23, 2015 · history 29 C.F.R. § 4233.11 Notice of application for partition.
effective Sep 22, 2022 · 87 FR 57825, Sept. 22, 2022 · history 29 C.F.R. § 4233.12 PBGC action on application for partition.
effective Jul 1, 2016 · 80 FR 79695, Dec. 23, 2015 · history 29 C.F.R. § 4233.13 Coordinated application process for partition and benefit suspension.
effective Jul 1, 2016 · 80 FR 79695, Dec. 23, 2015 · history 29 C.F.R. § 4233.16 Coordination of benefits under original plan and successor plan.
effective Jan 1, 2017 · history 29 C.F.R. § 4245.1 Purpose, scope, and filing and issuance rules.
effective Jul 1, 2019 · 84 FR 18724, May 2, 2019 · history 29 C.F.R. § 4245.3 Notice of insolvency.
effective Jul 1, 2019 · 84 FR 18724, May 2, 2019 · history 29 C.F.R. § 4245.4 Contents of notice of insolvency.
effective Jul 1, 2019 · 84 FR 18724, May 2, 2019 · history 29 C.F.R. § 4245.5 Notice of insolvency benefit level.
effective Jul 1, 2019 · 84 FR 18724, May 2, 2019 · history 29 C.F.R. § 4245.6 Contents of notice of insolvency benefit level.
effective Jul 1, 2019 · 84 FR 18725, May 2, 2019 · history 29 C.F.R. § 4245.7 Successor plan.
effective Jul 1, 2019 · 84 FR 18725, May 2, 2019 · history 29 C.F.R. § 4245.8 Financial assistance.
effective Sep 15, 2025 · 90 FR 39329, Aug. 15, 2025 · history 29 C.F.R. § 4262.3 Eligibility for special financial assistance.
effective Aug 8, 2022 · history 29 C.F.R. § 4262.4 Amount of special financial assistance.
effective Aug 8, 2022 · history 29 C.F.R. § 4262.9 Application for a plan with a partition.
effective Aug 8, 2022 · history 29 C.F.R. § 4262.13 Restrictions on special financial assistance.
effective Aug 8, 2022 · history 29 C.F.R. § 4262.14 Permissible investments of special financial assistance.
effective Aug 8, 2022 · history 29 C.F.R. § 4262.15 Reinstatement of benefits previously suspended.
effective Aug 8, 2022 · history 29 C.F.R. § 4262.16 Conditions for special financial assistance.
effective Sep 15, 2025 · 90 FR 39329, Aug. 15, 2025 · history 29 C.F.R. § 4281.2 Definitions.
effective Jul 1, 2019 · 84 FR 18725, May 2, 2019 · history 29 C.F.R. § 4281.3 Filing and issuance rules.
effective Jul 1, 2019 · 84 FR 18725, May 2, 2019 · history 29 C.F.R. § 4281.11 Valuation dates.
effective Jul 1, 2019 · 84 FR 18725, May 2, 2019 · history 29 C.F.R. § 4281.13 Benefit valuation methods—in general.
effective Sep 15, 2025 · 90 FR 39329, Aug. 15, 2025 · history 29 C.F.R. § 4281.32 Notices of benefit reductions.
effective Jul 1, 2019 · 84 FR 18726, May 2, 2019 · history 29 C.F.R. § 4281.43 Notice of insolvency.
effective Jul 1, 2019 · 84 FR 18726, May 2, 2019 · history 29 C.F.R. § 4281.44 Contents of notice of insolvency.
effective Jul 1, 2019 · 84 FR 18726, May 2, 2019 · history 29 C.F.R. § 4281.45 Notice of insolvency benefit level.
effective Jul 1, 2019 · 84 FR 18726, May 2, 2019 · history 29 C.F.R. § 4281.46 Contents of notice of insolvency benefit level.
effective Jul 1, 2019 · 84 FR 18726, May 2, 2019 · history 29 C.F.R. § 4281.47 Application for financial assistance.
effective Aug 19, 2019 · 84 FR 18727, May 2, 2019 · history 29 C.F.R. § 4302.3 Penalty amount.
effective Jan 8, 2025 · 90 FR 1374, Jan. 8, 2025 · history 29 C.F.R. § 4901.1 Purpose and scope.
effective Aug 24, 2022 · 87 FR 43994, July 25, 2022 · history 29 C.F.R. § 4901.2 Definitions.
effective Aug 24, 2022 · 87 FR 43994, July 25, 2022 · history 29 C.F.R. § 4901.3 Electronic reading room.
effective Aug 24, 2022 · 87 FR 43994, July 25, 2022 · history 29 C.F.R. § 4901.4 Information maintained in electronic reading room.
effective Aug 24, 2022 · 87 FR 43994, July 25, 2022 · history 29 C.F.R. § 4901.5 Disclosure of other information.
effective Aug 24, 2022 · 87 FR 43995, July 25, 2022 · history 29 C.F.R. § 4901.6 Filing rules; computation of time.
effective Aug 24, 2022 · 87 FR 43995, July 25, 2022 · history 29 C.F.R. § 4901.21 Restrictions in general.
effective Aug 24, 2022 · 87 FR 43997, July 25, 2022 · history 29 C.F.R. § 4901.22 Partial disclosure.
effective Aug 24, 2022 · 87 FR 43997, July 25, 2022 · history 29 C.F.R. § 4901.23 Record of concern to agency other than PBGC.
effective Aug 24, 2022 · 87 FR 43997, July 25, 2022 · history 29 C.F.R. § 4901.24 Special rules for trade secrets and confidential commercial or financial information submitted to PBGC.
effective Aug 24, 2022 · 87 FR 43997, July 25, 2022 · history 29 C.F.R. § 4901.31 Charges for services.
effective Aug 24, 2022 · 87 FR 43997, July 25, 2022 · history 29 C.F.R. § 4901.32 Fee schedule.
effective Aug 24, 2022 · 87 FR 43999, July 25, 2022 · history 29 C.F.R. § 4901.33 Payment of fees.
effective Aug 24, 2022 · 87 FR 43999, July 25, 2022 · history 29 C.F.R. § 4901.34 Waiver or reduction of charges.
effective Aug 24, 2022 · 87 FR 43999, July 25, 2022 · history 29 C.F.R. § 4902.1 Purpose and Scope.
effective Jan 6, 2025 · 89 FR 96532, Dec. 5, 2024 · history 29 C.F.R. § 4902.2 Definitions.
effective Jul 1, 2010 · 74 FR 27081, June 8, 2009 · history 29 C.F.R. § 4902.3 Procedures for determining existence of and requesting access to records.
effective Jul 1, 2010 · 74 FR 27081, June 8, 2009 · history 29 C.F.R. § 4902.4 Disclosure of record to an individual.
effective Jul 1, 2010 · 74 FR 27082, June 8, 2009 · history 29 C.F.R. § 4902.5 Procedures for requesting amendment of a record.
effective Jul 1, 2004 · 68 FR 61358, Oct. 28, 2003 · history 29 C.F.R. § 4902.6 Action on request for amendment of a record.
effective Jul 1, 2010 · 74 FR 27082, June 8, 2009 · history 29 C.F.R. § 4902.7 Appeal of a denial of a request for amendment of a record.
effective Jul 1, 2010 · 74 FR 30212, June 25, 2009 · history 29 C.F.R. § 4902.9 Privacy Act provisions for which PBGC claims an exemption.
effective Jul 1, 2010 · 74 FR 27082, June 8, 2009 · history 29 C.F.R. § 4902.10 Specific exemption: Personnel Security Investigation Records.
effective Jan 6, 2025 · 89 FR 96532, Dec. 5, 2024 · history 29 C.F.R. § 4902.11 Specific exemptions: Office of Inspector General Investigative File System.
effective Jan 6, 2025 · 89 FR 96532, Dec. 5, 2024 · history 29 C.F.R. § 4902.12 Specific exemptions: Insider Threat and Data Loss Prevention.
effective Jan 6, 2025 · 89 FR 96532, Dec. 5, 2024 · history 29 C.F.R. § 4902.13 Specific exemptions: Legal case management.
effective Jan 6, 2025 · 89 FR 96532, Dec. 5, 2024 · history 29 C.F.R. § 4903.3 Do these regulations adopt the Federal Claims Collection Standards (FCCS)?
effective Jul 1, 2011 · history 29 C.F.R. § 4903.5 What notice will PBGC send to a debtor when collecting a debt owed to PBGC?
effective Sep 1, 2017 · history 29 C.F.R. § 4903.13 How will PBGC offset a Federal employee's salary to collect a debt owed to PBGC?
effective Sep 21, 2021 · history 29 C.F.R. § 4903.21 How do other Federal agencies use the offset process to collect debts from payments issued by PBGC?
effective Sep 22, 2022 · 87 FR 57825, Sept. 22, 2022 · history 29 C.F.R. § 4903.22 What does PBGC do upon receipt of a request to offset the salary of a PBGC employee to collect a debt owed by the employee to another Federal agency?
effective Sep 1, 2017 · history 29 C.F.R. § 4907.170 Compliance procedures.
effective Jul 1, 2004 · 68 FR 61359, Oct. 28, 2003 · history Treas. Reg. § 1.72-2 Applicability of section.
effective Apr 1, 2006 · T.D. 6885, 31 FR 7798, June 2, 1966 · history Treas. Reg. § 1.72-5 Expected return.
effective Apr 1, 2006 · T.D. 8115, 51 FR 45694, Dec. 19, 1986 · history Treas. Reg. § 1.72-7 Adjustment in investment where a contract contains a refund feature.
effective Jul 26, 2016 · T.D. 8115, 51 FR 45702, Dec. 19, 1986 · history Treas. Reg. § 1.72-8 Effect of certain employer contributions with respect to premiums or other consideration paid or contributed by an employee.
effective Apr 1, 2006 · T.D. 6783, 29 FR 18356, Dec. 24, 1964 · history Treas. Reg. § 1.72-11 Amounts not received as annuity payments.
effective Jan 19, 2017 · T.D. 8115, 51 FR 45734, Dec. 19, 1986 · history Treas. Reg. § 1.72-15 Applicability of section 72 to accident or health plans.
effective Mar 14, 2019 · T.D. 9849, 84 FR 9233, Mar. 14, 2019 · history Treas. Reg. § 1.72-17 Special rules applicable to owner-employees.
effective Jul 26, 2016 · T.D. 7636, 44 FR 47049, Aug. 10, 1979 · history Treas. Reg. § 1.72-17A Special rules applicable to employee annuities and distributions under deferred compensation plans to self-employed individuals and owner-employees.
effective Mar 14, 2019 · T.D.9849, 84 FR 9233, Mar. 14, 2019 · history Treas. Reg. § 1.72-18 Treatment of certain total distributions with respect to self-employed individuals.
effective Mar 14, 2019 · T.D. 9849, 84 FR 9233, Mar. 14, 2019 · history Treas. Reg. § 1.72(p)-1 Loans treated as distributions.
effective Sep 17, 2024 · T.D. 10001, 89 FR 58906, July 19, 2024 · history Treas. Reg. § 1.101-1 Exclusion from gross income of proceeds of life insurance contracts payable by reason of death.
effective Jul 9, 2026 · T.D. 10052, 91 FR 42351, July 9, 2026 · history Treas. Reg. § 1.101-2 Employees' death benefits.
effective Jan 19, 2017 · T.D. 8540, 59 FR 30102 · history Treas. Reg. § 1.101-4 Payment of life insurance proceeds at a date later than death.
effective Jan 19, 2017 · 26 FR 10275, Nov. 2, 1961 · history Treas. Reg. § 1.101-6 Effective date.
effective Jul 9, 2026 · T.D. 10052, 91 FR 42352, July 9, 2026 · history Treas. Reg. § 1.219-1 Deduction for retirement savings.
effective Apr 1, 2006 · T.D. 7714, 45 FR 52788, Aug. 8, 1980 · history Treas. Reg. § 1.219-2 Definition of active participant.
effective Apr 1, 2006 · T.D. 7714, 45 FR 52789, Aug. 8, 1980 · history Treas. Reg. § 1.401-1 Qualified pension, profit-sharing, and stock bonus plans.
effective May 28, 2020 · T.D. 9898, 85 FR 31967, May 28, 2020 · history Treas. Reg. § 1.401-3 Requirements as to coverage.
effective Mar 14, 2019 · T.D. 9849, 84 FR 9234, Mar. 14, 2019 · history Treas. Reg. § 1.401-6 Termination of a qualified plan.
effective Mar 14, 2019 · T.D. 6675, 28 FR 10120, Sept. 17, 1963 · history Treas. Reg. § 1.401-10 Definitions relating to plans covering self-employed individuals.
effective Mar 14, 2019 · T.D. 9849, 84 FR 9234, Mar. 14, 2019 · history Treas. Reg. § 1.401(a)-1 Post-ERISA qualified plans and qualified trusts; in general.
effective Apr 1, 2008 · T.D. 9325, 72 FR 28606, May 22, 2007 · history Treas. Reg. § 1.401(a)-2 Impossibility of diversion under qualified plan or trust.
effective Apr 1, 2008 · T.D. 9319, 72 FR 16894, Apr. 5, 2007 · history Treas. Reg. § 1.401(a)-4 Optional forms of benefit (before 1994).
effective Apr 1, 2013 · T.D. 8212, 61 FR 14247, Apr. 1, 1996 · history Treas. Reg. § 1.401(a)-11 Qualified joint and survivor annuities.
effective Apr 1, 2004 · T.D. 9099, 68 FR 70144, Dec. 17, 2003 · history Treas. Reg. § 1.401(a)-14 Commencement of benefits under qualified trusts.
effective Apr 1, 1999 · 41 FR 44690, Oct. 12, 1976 · history Treas. Reg. § 1.401(a)-19 Nonforfeitability in case of certain withdrawals.
effective Apr 1, 1999 · T.D. 7501, 42 FR 42320, Aug. 23, 1977 · history Treas. Reg. § 1.401(a)-20 Requirements of qualified joint and survivor annuity and qualified preretirement survivor annuity.
effective Apr 1, 2006 · T.D. 9256, 71 FR 14802, Mar. 24, 2006 · history Treas. Reg. § 1.401(a)(4)-1 Nondiscrimination requirements of section 401(a)(4).
effective Apr 1, 2005 · T.D. 9169, 69 FR 78153, Dec. 29, 2004 · history Treas. Reg. § 1.401(a)(4)-2 Nondiscrimination in amount of employer contributions under a defined contribution plan.
effective Apr 1, 2008 · T.D. 9319, 72 FR 16894, Apr. 5, 2007 · history Treas. Reg. § 1.401(a)(4)-3 Nondiscrimination in amount of employer-provided benefits under a defined benefit plan.
effective Apr 1, 2006 · T.D. 8485, 58 FR 46785, Sept. 3, 1993 · history Treas. Reg. § 1.401(a)(4)-4 Nondiscriminatory availability of benefits, rights, and features.
effective Apr 1, 2006 · T.D. 9169, 69 FR 78153, Dec. 29, 2004 · history Treas. Reg. § 1.401(a)(4)-5 Plan amendments and plan terminations.
effective Apr 1, 2006 · T.D. 8485, 58 FR 46800, Sept. 3, 1993 · history Treas. Reg. § 1.401(a)(4)-7 Imputation of permitted disparity.
effective May 18, 2016 · T.D. 8485, 58 FR 46804, Sept. 3, 1993 · history Treas. Reg. § 1.401(a)(4)-9 Plan aggregation and restructuring.
effective May 18, 2016 · T.D. 8954, 66 FR 34544, June 29, 2001 · history Treas. Reg. § 1.401(a)(5)-1 Special rules relating to nondiscrimination requirements.
effective May 18, 2016 · T.D. 8486, 58 FR 46830, Sept. 3, 1993 · history Treas. Reg. § 1.401(a)(9)-0 Required minimum distributions; table of contents.
effective Sep 17, 2024 · T.D. 10001, 89 FR 58907, July 19, 2024 · history Treas. Reg. § 1.401(a)(9)-1 Minimum distribution requirement in general.
effective Sep 17, 2024 · T.D. 10001, 89 FR 58907, July 19, 2024 · history Treas. Reg. § 1.401(a)(9)-2 Distributions commencing during an employee's lifetime.
effective Sep 17, 2024 · T.D. 10001, 89 FR 58907, July 19, 2024 · history Treas. Reg. § 1.401(a)(9)-3 Death before required beginning date.
effective Sep 17, 2024 · T.D. 10001, 89 FR 58907, July 19, 2024 · history Treas. Reg. § 1.401(a)(9)-4 Determination of the designated beneficiary.
effective Sep 17, 2024 · T.D. 10001, 89 FR 58907, July 19, 2024 · history Treas. Reg. § 1.401(a)(9)-6 Required minimum distributions for defined benefit plans and annuity contracts.
effective Sep 17, 2024 · T.D. 10001, 89 FR 58907, July 19, 2024 · history Treas. Reg. § 1.401(a)(9)-9 Life expectancy and distribution period tables.
effective Sep 17, 2024 · T.D. 10001, 89 FR 58938, July 19, 2024 · history Treas. Reg. § 1.401(a)(26)-3 Rules applicable to a defined benefit plan's prior benefit structure.
effective Apr 1, 2006 · T.D. 8375, 56 FR 63415, Dec. 4, 1991 · history Treas. Reg. § 1.401(a)(31)-1 Requirement to offer direct rollover of eligible rollover distributions; questions and answers.
effective May 19, 2025 · T.D. 10001, 89 FR 58906, July 19, 2024 · history Treas. Reg. § 1.401(b)-1 Certain retroactive changes in plan.
effective Apr 1, 2000 · T.D. 8871, 65 FR 5433, Feb. 4, 2000 · history Treas. Reg. § 1.401(f)-1 Certain custodial accounts and annuity contracts.
effective Mar 14, 2019 · T.D. 9849, 84 FR 9234, Mar. 14, 2019 · history Treas. Reg. § 1.401(k)-3 Safe harbor requirements.
effective Sep 23, 2019 · T.D. 9875, 84 FR 49658, Sept. 23, 2019 · history Treas. Reg. § 1.401(k)-4 SIMPLE 401(k) plan requirements.
effective Sep 17, 2024 · T.D. 10001, 89 FR 10001, July 19, 2024 · history Treas. Reg. § 1.401(l)-1 Permitted disparity in employer-provided contributions or benefits.
effective Apr 1, 2006 · T.D. 9169, 69 FR 78153, Dec. 29, 2004 · history Treas. Reg. § 1.401(l)-2 Permitted disparity for defined contribution plans.
effective May 18, 2016 · T.D. 8486, 58 FR 46832, Sept. 3, 1993 · history Treas. Reg. § 1.401(l)-3 Permitted disparity for defined benefit plans.
effective May 18, 2016 · T.D. 8486, 58 FR 46832, Sept. 3, 1993 · history Treas. Reg. § 1.401(l)-5 Overall permitted disparity limits.
effective Apr 1, 2006 · T.D. 8486, 58 FR 46833, Sept. 3, 1993 · history Treas. Reg. § 1.401(m)-1 Employee contributions and matching contributions.
effective Jul 20, 2018 · T.D. 9835, 83 FR 34471, July 20, 2018 · history Treas. Reg. § 1.401(m)-3 Safe harbor requirements.
effective Sep 23, 2019 · T.D. 9875, 84 FR 49658, Sept. 23, 2019 · history Treas. Reg. § 1.402(a)-1 Taxability of beneficiary under a trust which meets the requirements of section 401(a).
effective Sep 17, 2024 · T.D. 6500, 25 FR 11675, Nov. 26, 1960 · history Treas. Reg. § 1.402(b)-1 Treatment of beneficiary of a trust not exempt under section 501(a).
effective Apr 1, 2008 · T.D. 9340, 72 FR 41140, July 26, 2007 · history Treas. Reg. § 1.402(c)-2 Eligible rollover distributions; questions and answers.
effective Sep 17, 2024 · T.D. 10001, 89 FR 58939, July 19, 2024 · history Treas. Reg. § 1.402(f)-1 Required explanation of eligible rollover distributions; questions and answers.
effective Apr 1, 2008 · T.D. 9340, 72 FR 41159, July 26, 2007 · history Treas. Reg. § 1.402(g)-1 Limitation on exclusion for elective deferrals.
effective Apr 1, 2008 · T.D. 9324, 72 FR 21110, Apr. 30, 2007 · history Treas. Reg. § 1.402A-1 Designated Roth Accounts.
effective Sep 17, 2024 · T.D. 10001, 89 FR 58906, July 19, 2024 · history Treas. Reg. § 1.403(a)-1 Taxability of beneficiary under a qualified annuity plan.
effective Mar 14, 2019 · T.D. 9849, 84 FR 9234, Mar. 14, 2019 · history Treas. Reg. § 1.403(b)-1 General overview of taxability under an annuity contract purchased by a section 501(c)(3) organization or a public school.
effective Apr 1, 2008 · T.D. 9340, 72 FR 41141, July 26, 2007 · history Treas. Reg. § 1.403(b)-3 Exclusion for contributions to purchase section 403(b) contracts.
effective Nov 17, 2025 · T.D. 10033, 90 FR 44547, Sept. 16, 2025 · history Treas. Reg. § 1.403(b)-6 Timing of distributions and benefits.
effective Sep 17, 2024 · T.D. 10001, 89 FR 58946, July 19, 2024 · history Treas. Reg. § 1.403(b)-7 Taxation of distributions and benefits.
effective Apr 1, 2011 · 75 FR 65566, Oct. 26, 2010 · history Treas. Reg. § 1.403(c)-1 Taxability of beneficiary under a nonqualified annuity.
effective Apr 1, 2008 · T.D. 9340, 72 FR 41159, July 26, 2007 · history Treas. 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.
effective Mar 14, 2019 · T.D. 9849, 84 FR 9234, Mar. 14, 2019 · history Treas. Reg. § 1.404(a)-2 Information to be furnished by employer claiming deductions; taxable years ending before December 31, 1971.
effective Mar 14, 2019 · T.D. 9849, 84 FR 9234, Mar. 14, 2019 · history Treas. 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).
effective Mar 14, 2019 · T.D. 9849, 84 FR 9234, Mar. 14, 2019 · history Treas. 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).
effective Mar 14, 2019 · T.D. 9849, 84 FR 9234, Mar. 14, 2019 · history Treas. Reg. § 1.404(a)-10 Profit-sharing plan of an affiliated group; application of section 404(a)(3)(B).
effective Mar 14, 2019 · T.D. 9849, 84 FR 9234, Mar. 14, 2019 · history Treas. 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).
effective Apr 1, 2006 · T.D. 7554, 43 FR 31926, July 24, 1978 · history Treas. 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).
effective May 18, 2016 · T.D. 6534, 26 FR 517, Jan. 20, 1961 · history Treas. Reg. § 1.404(a)-14 Special rules in connection with the Employee Retirement Income Security Act of 1974.
effective Apr 1, 2006 · 46 FR 15685, Mar. 9, 1981 · history Treas. Reg. § 1.404(e)-1A Contributions on behalf of a self-employed individual to or under a qualified pension, annuity, or profit-sharing plan.
effective Mar 14, 2019 · T.D. 9849, 84 FR 9234, Mar. 14, 2019 · history Treas. Reg. § 1.406-1 Treatment of certain employees of foreign subsidiaries as employees of the domestic corporation.
effective Apr 1, 2006 · T.D. 7501, 42 FR 42321, Aug. 23, 1978 · history Treas. Reg. § 1.407-1 Treatment of certain employees of domestic subsidiaries engaged in business outside the United States as employees of the domestic parent corporation.
effective Apr 1, 2006 · T.D. 7501, 42 FR 42323, Aug. 23, 1977 · history Treas. Reg. § 1.408-2 Individual retirement accounts.
effective Apr 1, 2008 · T.D. 9331, 72 FR 33388, June 18, 2007 · history Treas. Reg. § 1.408-4 Treatment of distributions from individual retirement arrangements.
effective Apr 1, 2006 · T.D. 9056, 68 FR 23588, May 5, 2003 · history Treas. Reg. § 1.408-6 Disclosure statements for individual retirement arrangements.
effective Apr 1, 2006 · 45 FR 56802, Aug. 26, 1980 · history Treas. Reg. § 1.408-7 Reports on distributions from individual retirement plans.
effective Apr 1, 2011 · T.D. 9504, 75 FR 64084, Oct. 18, 2010 · history Treas. Reg. § 1.408-8 Distribution requirements for individual retirement plans.
effective Sep 17, 2024 · T.D. 10001, 89 FR 58948, July 19, 2024 · history Treas. Reg. § 1.408-11 Net income calculation for returned or recharacterized IRA contributions.
effective May 18, 2016 · T.D. 9056, 68 FR 23588, May 5, 2003 · history Treas. Reg. § 1.408A-4 Converting amounts to Roth IRAs.
effective Sep 17, 2024 · T.D. 10001, 89 FR 58906, July 19, 2024 · history Treas. Reg. § 1.408A-5 Recharacterized contributions.
effective May 18, 2016 · T.D. 9056, 68 FR 23589, May 5, 2003 · history Treas. Reg. § 1.408A-6 Distributions.
effective Sep 17, 2024 · T.D. 10001, 89 FR 58906, July 19, 2024 · history Treas. Reg. § 1.409-1 Retirement bonds.
effective Apr 1, 2006 · T.D. 7714, 45 FR 52799, Aug. 8, 1980 · history Treas. Reg. § 1.409(p)-1 Prohibited allocation of securities in an S corporation.
effective May 18, 2016 · T.D. 9302, 71 FR 76137, Dec. 20, 2006 · history Treas. Reg. § 1.409(p)-1T Prohibited allocations of securities in an S corporation (temporary).
effective Apr 1, 2006 · 70 FR 11121, Mar. 8, 2005 · history Treas. Reg. § 1.409A-6 Application of section 409A and effective dates.
effective Apr 1, 2009 · 73 FR 58438, Oct. 7, 2008 · history Treas. Reg. § 1.410(a)-1 Minimum participation standards; general rules.
effective Mar 14, 2019 · T.D. 9849, 84 FR 9234, Mar. 14, 2019 · history Treas. Reg. § 1.410(a)-3 Minimum age and service conditions.
effective Apr 1, 2006 · T.D. 7508, 42 FR 47194, Sept. 20, 1977 · history Treas. Reg. § 1.410(a)-4 Maximum age conditions and time of participation.
effective Apr 1, 1999 · T.D. 7703, 45 FR 40980, June 17, 1980 · history Treas. Reg. § 1.410(a)-5 Year of service; break in service.
effective Sep 9, 2016 · T.D. 7703, 45 FR 40980, June 17, 1980 · history Treas. Reg. § 1.410(a)-6 Amendment of break in service rules; Transition period.
effective Apr 1, 1999 · 43 FR 2721, Jan. 19, 1978 · history Treas. Reg. § 1.410(a)-8T Year of service; break in service (temporary).
effective Sep 9, 2016 · T.D. 8170, 53 FR 239, Jan. 6, 1988 · history Treas. Reg. § 1.410(b)-2 Minimum coverage requirements (after 1993).
effective Apr 1, 2006 · T.D. 8548, 59 FR 32914, June 27, 1994 · history Treas. Reg. § 1.410(b)-3 Employees and former employees who benefit under a plan.
effective Apr 1, 2006 · T.D. 9169, 69 FR 78153 · history Treas. Reg. § 1.410(b)-5 Average benefit percentage test.
effective Apr 1, 2006 · T.D. 8487, 58 FR 46840, Sept. 3, 1993 · history Treas. Reg. § 1.410(b)-7 Definition of plan and rules governing plan disaggregation and aggregation.
effective Apr 1, 2006 · T.D. 9169, 69 FR 78153, Dec. 29, 2004 · history Treas. Reg. § 1.410(b)-10 Effective dates and transition rules.
effective Apr 1, 2007 · T.D. 9275, 71 FR 41359, July 21, 2006 · history Treas. Reg. § 1.410(d)-1 Election by church to have participation, vesting, funding, etc. provisions apply.
effective Apr 1, 1999 · T.D. 7508, 42 FR 47198, Sept. 20, 1977 · history Treas. Reg. § 1.411(a)-1 Minimum vesting standards; general rules.
effective Mar 14, 2019 · T.D. 9849, 84 FR 9234, Mar. 14, 2019 · history Treas. Reg. § 1.411(a)-3 Vesting in employer-derived benefits.
effective Apr 1, 2006 · T.D. 7501, 42 FR 42325, Aug. 23, 1977 · history Treas. Reg. § 1.411(a)-3T Vesting in employer-derived benefits (temporary).
effective Apr 1, 2006 · T.D. 8170, 53 FR 240, Jan. 6, 1988 · history Treas. Reg. § 1.411(a)-4 Forfeitures, suspensions, etc.
effective Apr 1, 2009 · T.D. 9447, 74 FR 8211, Feb. 24, 2009 · history Treas. Reg. § 1.411(a)-5 Service included in determination of nonforfeitable percentage.
effective Mar 14, 2019 · T.D. 9849, 84 FR 9234, Mar. 14, 2019 · history Treas. Reg. § 1.411(a)-6 Year of service; hours of service; breaks in service.
effective Apr 1, 2006 · T.D. 7703, 45 FR 40985, June 17, 1980 · history Treas. Reg. § 1.411(a)-7 Definitions and special rules.
effective Sep 9, 2016 · T.D. 8891, 65 FR 44681, July 19, 2000 · history Treas. Reg. § 1.411(a)-8 Changes in vesting schedule.
effective Apr 1, 2007 · T.D. 9280, 71 FR 45383, Aug. 9, 2006 · history Treas. Reg. § 1.411(a)-8T Changes in vesting schedule (temporary).
effective Apr 1, 2006 · T.D. 8170, 53 FR 241, Jan. 6, 1988 · history Treas. Reg. § 1.411(a)-11 Restriction and valuation of distributions.
effective Apr 1, 2007 · T.D. 9294, 71 FR 61887, Oct. 20, 2006 · history Treas. Reg. § 1.411(b)-1 Accrued benefit requirements.
effective Apr 1, 2015 · T.D. 9693, 79 FR 56459, Sept. 19, 2014 · history Treas. Reg. § 1.411(b)(5)-1 Reduction in rate of benefit accrual under a defined benefit plan.
effective Sep 17, 2024 · T.D. 10001, 89 FR 58906, July 19, 2024 · history Treas. Reg. § 1.411(c)-1 Allocation of accrued benefits between employer and employee contributions.
effective Apr 1, 2006 · T.D. 7501, 42 FR 42338, Aug. 23, 1977 · history Treas. Reg. § 1.411(d)-2 Termination or partial termination; discontinuance of contributions.
effective Mar 14, 2019 · T.D. 9849, 84 FR 9234, Mar. 14, 2019 · history Treas. Reg. § 1.411(d)-3 Section 411(d)(6) protected benefits.
effective Jan 19, 2024 · T.D. 9987, 89 FR 3357, Jan. 19, 2024 · history Treas. Reg. § 1.411(d)-4 Section 411(d)(6) protected benefits.
effective Mar 14, 2019 · 53 FR 26058, July 11, 1988 · history Treas. Reg. § 1.412(c)(1)-3 Applying the minimum funding requirements to restored plans.
effective Apr 1, 2006 · T.D. 8494, 58 FR 54491, Oct. 22, 1993 · history Treas. Reg. § 1.412(c)(2)-1 Valuation of plan assets; reasonable actuarial valuation methods.
effective Sep 9, 2016 · T.D. 7734, 45 FR 74718, Nov. 12, 1980 · history Treas. Reg. § 1.412(c)(3)-2 Effective dates and transitional rules relating to reasonable funding methods.
effective Apr 1, 2006 · T.D. 7746, 45 FR 86432, Dec. 31, 1980 · history Treas. Reg. § 1.413-1 Special rules for collectively bargained plans.
effective Apr 1, 2006 · T.D. 7654, 44 FR 65063, Nov. 9, 1979 · history Treas. Reg. § 1.413-2 Special rules for plans maintained by more than one employer.
effective Apr 1, 2006 · T.D. 7654, 44 FR 65065, Nov. 9, 1979 · history Treas. Reg. § 1.414(b)-1 Controlled group of corporations.
effective Apr 1, 1999 · T.D. 8179, 53 FR 6605, Mar. 2, 1988 · history Treas. Reg. § 1.414(c)-2 Two or more trades or businesses under common control.
effective Dec 30, 2024 · T.D. 10018, 89 FR 106851, Dec. 30, 2024 · history Treas. Reg. § 1.414(c)-3 Exclusion of certain interests or stock in determining control.
effective Apr 1, 2006 · 53 FR 8302, Mar. 14, 1988 · history Treas. Reg. § 1.414(c)-4 Rules for determining ownership.
effective Apr 1, 2006 · T.D. 8540, 59 FR 30102, June 10, 1994 · history Treas. Reg. § 1.414(c)-5 Certain tax-exempt organizations.
effective Apr 1, 2008 · 72 FR 54352, Sept. 25, 2007 · history Treas. Reg. § 1.414(f)-1 Definition of multiemployer plan.
effective Apr 1, 2016 · T.D. 7552, 43 FR 29940, July 12, 1978 · history Treas. Reg. § 1.414(g)-1 Definition of plan administrator.
effective Apr 1, 1999 · T.D. 7618, 44 FR 27657, May 11, 1979 · history Treas. Reg. § 1.414(l)-1 Mergers and consolidations of plans or transfers of plan assets.
effective Sep 9, 2016 · T.D. 7638, 44 FR 48195, Aug. 17, 1979 · history Treas. Reg. § 1.414(q)-1 Highly compensated employee.
effective Apr 1, 1999 · T.D. 8548, 59 FR 32915, June 27, 1994 · history Treas. Reg. § 1.414(q)-1T Highly compensated employee (temporary).
effective Apr 1, 2006 · T.D. 8548, 59 FR 32916, June 27, 1994 · history Treas. Reg. § 1.414(r)-1 Requirements applicable to qualified separate lines of business.
effective Apr 1, 2007 · T.D. 8548, 59 FR 32916, June 27, 1994 · history Treas. Reg. § 1.414(r)-3 Separate line of business.
effective Apr 1, 2006 · T.D. 8548, 59 FR 32917, June 27, 1994 · history Treas. Reg. § 1.414(r)-5 Qualified separate line of business—administrative scrutiny requirement—safe harbors.
effective Apr 1, 2006 · T.D. 9169, 69 FR 78153, Dec. 29, 2004 · history Treas. Reg. § 1.414(r)-7 Determination of the employees of an employer's qualified separate lines of business.
effective Apr 1, 2006 · T.D. 8548, 59 FR 32920, June 27, 1994 · history Treas. Reg. § 1.414(r)-8 Separate application of section 410(b).
effective Mar 14, 2019 · T.D. 9849, 84 FR 9234, Mar. 14, 2019 · history Treas. Reg. § 1.414(r)-11 Definitions and special rules.
effective Sep 9, 2016 · T.D. 8548, 59 FR 32922, June 27, 1994 · history Treas. Reg. § 1.414(s)-1 Definition of compensation.
effective Apr 1, 2008 · T.D. 9319, 72 FR 16894, Apr. 5, 2007 · history Treas. Reg. § 1.414(v)-1 Catch-up contributions.
effective Nov 17, 2025 · T.D. 10033, 90 FR 44547, Sept. 16, 2025 · history Treas. Reg. § 1.414(v)-2 Catch-up contributions required to be designated Roth contributions under section 414(v)(7).
effective Nov 17, 2025 · T.D. 10033, 90 FR 44548, Sept. 16, 2025 · history Treas. Reg. § 1.415(a)-1 General rules with respect to limitations on benefits and contributions under qualified plans.
effective May 4, 2026 · T.D. 10046, 91 FR 23918, May 4, 2026 · history Treas. Reg. § 1.416-1 Questions and answers on top-heavy plans.
effective Mar 14, 2019 · T.D. 9849, 84 FR 9234, Mar. 14, 2019 · history Treas. Reg. § 1.417(a)(3)-1 Required explanation of qualified joint and survivor annuity and qualified preretirement survivor annuity.
effective Apr 1, 2007 · T.D. 9294, 71 FR 61888, Oct. 20, 2006 · history Treas. Reg. § 1.417(e)-1 Restrictions and valuations of distributions from plans subject to sections 401(a)(11) and 417.
effective Jan 19, 2024 · T.D. 9987, 89 FR 3558, Jan. 19, 2024 · history Treas. Reg. § 1.417(e)-1T Restrictions and valuations of distributions from plans subject to sections 401(a)(11) and 417. (Temporary)
effective Apr 1, 1999 · T.D. 8796, 63 FR 70012, Dec. 18, 1998 · history Treas. Reg. § 1.421-1 Meaning and use of certain terms.
effective Apr 1, 2015 · T.D. 9471, 74 FR 59077, Nov. 17, 2009 · history Treas. Reg. § 1.421-2 General rules.
effective Jan 19, 2017 · T.D. 9811, 82 FR 6238, Jan. 19, 2017 · history Treas. Reg. § 1.422-2 Incentive stock options defined.
effective Apr 1, 2015 · T.D. 9471, 74 FR 59077, Nov. 17, 2009 · history Treas. Reg. § 1.422-4 $100,000 limitation for incentive stock options.
effective Apr 1, 2005 · 69 FR 70551, Dec. 7, 2004 · history Treas. Reg. § 1.422-5 Permissible provisions.
effective Apr 1, 2015 · T.D. 9471, 74 FR 59078, Nov. 17, 2009 · history Treas. Reg. § 1.423-1 Applicability of section 421(a).
effective Apr 1, 2010 · T.D. 9471, 74 FR 59078, Nov. 17, 2009 · history Treas. Reg. § 1.423-2 Employee stock purchase plan defined.
effective Jan 19, 2017 · T.D. 9811, 82 FR 6238, Jan. 19, 2017 · history Treas. Reg. § 1.424-1 Definitions and special rules applicable to statutory options.
effective Jan 19, 2017 · T.D. 9811, 82 FR 6238, Jan. 19, 2017 · history Treas. Reg. § 1.430(h)(2)-1 Interest rates used to determine present value.
effective Sep 11, 2024 · T.D. 9986, 89 FR 2130, Jan. 12, 2024 · history Treas. Reg. § 1.430(h)(3)-1 Mortality tables used to determine present value.
effective Oct 20, 2023 · T.D. 9983, 88 FR 72361, Oct. 20, 2023 · history Treas. Reg. § 1.430(h)(3)-2 Plan-specific substitute mortality tables used to determine present value.
effective Jul 31, 2024 · T.D. 10005, 89 FR 61345, July 31, 2024 · history Treas. Reg. § 1.431(c)(6)-1 Mortality tables used to determine current liability.
effective Oct 20, 2023 · T.D. 9983, 88 FR 72366, Oct. 20, 2023 · history Treas. Reg. § 1.433(h)(3)-1 Mortality tables used to determine current liability.
effective Oct 20, 2023 · T.D. 9983, 88 FR 72366, Oct. 20, 2023 · history Treas. Reg. § 1.436-0 Table of contents.
effective Apr 1, 2015 · T.D. 9467, 74 FR 53060, Oct. 15, 2009 · history Treas. Reg. § 1.436-1 Limits on benefits and benefit accruals under single employer defined benefit plans.
effective Apr 1, 2016 · T.D. 9732, 80 FR 54400, Sept. 9, 2015 · history Treas. Reg. § 1.501(a)-1 Exemption from taxation.
effective Jun 30, 2017 · T.D. 9819, 82 FR 29732, June 30, 2017 · history Treas. Reg. § 1.501(c)(3)-1 Organizations organized and operated for religious, charitable, scientific, testing for public safety, literary, or educational purposes, or for the prevention of cruelty to children or animals.
effective Jun 30, 2017 · T.D. 9819, 82 FR 29732, June 30, 2017 · history Treas. Reg. § 1.501(c)(5)-1 Labor, agricultural, and horticultural organizations.
effective Apr 1, 2006 · T.D. 8726, 62 FR 40449, July 29, 1997 · history Treas. Reg. § 1.501(c)(9)-4 Voluntary employees' beneficiary associations; inurement.
effective Apr 1, 2006 · T.D. 7750, 46 FR 1725, Jan. 7, 1981 · history Treas. Reg. § 1.501(c)(12)-1 Local benevolent life insurance associations, mutual irrigation and telephone companies, and like organizations.
effective Jul 12, 2016 · 44 FR 59523, Oct. 16, 1979 · history Treas. Reg. § 1.501(c)(17)-1 Supplemental unemployment benefit trusts.
effective Mar 14, 2019 · T.D. 9849, 84 FR 9235, Mar. 14, 2019 · history Treas. Reg. § 1.501(c)(17)-3 Relation to other sections of the Code.
effective Apr 1, 2006 · T.D. 6972, 33 FR 12902, Sept. 12, 1968 · history Treas. Reg. § 1.501(h)-3 Lobbying or grass roots expenditures normally in excess of ceiling amount.
effective Apr 1, 2006 · T.D. 8308, 55 FR 35589, Aug. 31, 1990 · history Treas. Reg. § 1.1563-1 Definition of controlled group of corporations and component members and related concepts.
effective Dec 30, 2024 · T.D. 10018, 89 FR 106879, Dec. 30, 2024 · history Treas. Reg. § 1.1563-2 Excluded stock.
effective Dec 30, 2024 · T.D. 10018, 89 FR 106879, Dec. 30, 2024 · history Treas. Reg. § 1.1563-3 Rules for determining stock ownership.
effective Dec 30, 2024 · T.D. 10018, 89 FR 106880, Dec. 30, 2024 · history Treas. Reg. § 31.3405(c)-1 Withholding on eligible rollover distributions; questions and answers..
effective Sep 17, 2024 · T.D. 10001, 89 FR 58951, July 19, 2024 · history Treas. Reg. § 54.4971-1 General rules relating to excise tax on failure to meet minimum funding standards.
effective Apr 1, 2006 · T.D. 8084, 51 FR 16305, May 2, 1986 · history Treas. Reg. § 54.4974-1 Excise tax on accumulations in qualified retirement plans.
effective Sep 17, 2024 · T.D. 10001, 89 FR 58951, July 19, 2024 · history Treas. Reg. § 54.4975-1 General rules relating to excise tax on prohibited transactions.
effective Apr 1, 2006 · T.D. 8084, 51 FR 16305, May 2, 1986 · history Treas. Reg. § 54.4975-6 Statutory exemptions for office space or services and certain transactions involving financial institutions.
effective Dec 30, 2016 · 43 FR 4604, Feb. 3, 1978 · history Treas. Reg. § 54.4975-7 Other statutory exemptions.
effective Dec 30, 2016 · T.D. 7506, 42 FR 44391, Sept. 2, 1977 · history Treas. Reg. § 54.4975-9 Definition of “fiduciary”.
effective Dec 30, 2016 · T.D. 7386, 40 FR 50841, Oct. 31, 1975 · history Treas. Reg. § 54.4975-15 Other transitional rules.
effective Apr 1, 2006 · T.D. 7491, 42 FR 32388, June 24, 1977 · history Treas. Reg. § 54.4979-1 Excise tax on certain excess contributions and excess aggregate contributions.
effective Jul 26, 2017 · T.D. 9447, 74 FR 8214, Feb. 24, 2009 · history Treas. Reg. § 54.4980F-1 Notice requirements for certain pension plan amendments significantly reducing the rate of future benefit accrual.
effective Apr 1, 2010 · T.D. 9472, 74 FR 61276, Nov. 24, 2009 · history Treas. Reg. § 301.6057-1 Employee retirement benefit plans; identification of participant with deferred vested retirement benefit.
effective Aug 27, 2021 · T.D. 7561, 43 FR 38004, Aug. 25, 1978 · history Treas. Reg. § 301.6057-2 Employee retirement benefit plans; notification of change in plan status.
effective Apr 1, 2000 · T.D. 7561, 43 FR 38006, Aug. 25, 1978 · history Treas. Reg. § 301.6057-3 Required use of electronic form for filing requirements relating to deferred vested retirement benefit.
effective Feb 23, 2023 · T.D. 9972, 88 FR 11775, Feb. 23, 2023 · history Treas. Reg. § 301.6058-1 Information required in connection with certain plans of deferred compensation.
effective Apr 1, 2006 · T.D. 7551, 43 FR 29292, July 7, 1978 · history Treas. Reg. § 301.6058-2 Required use of electronic form for filing requirements relating to information required in connection with certain plans of deferred compensation.
effective Feb 23, 2023 · T.D. 9972, 88 FR 11776, Feb. 23, 2023 · history Treas. Reg. § 301.6059-2 Required use of electronic form for filing requirements relating to periodic report of actuary.
effective Feb 23, 2023 · T.D. 9972, 88 FR 11777, Feb. 23, 2023 · history Treas. Reg. § 301.6652-1 Failure to file certain information returns.
effective Apr 1, 2006 · T.D. 7716, 45 FR 57124, Aug. 27, 1980 · history Treas. Reg. § 301.6652-2 Failure to file information with respect to employee retirement benefit plan.
effective Apr 1, 2006 · T.D. 8026, 50 FR 20758, May 20, 1985 · history Added (503)
Sections first loaded into the library by this run.
and 103 more.