Internal Revenue Code for Retirement Plans and Associated Regulations

§ 1.72-1 Introduction.
§ 1.72-2 Applicability of section.
§ 1.72-3 Excludable amounts not income.
§ 1.72-4 Exclusion ratio.
§ 1.72-5 Expected return.
§ 1.72-6 Investment in the contract.
§ 1.72-7 Adjustment in investment where a contract contains a refund feature.
§ 1.72-8 Effect of certain employer contributions with respect to premiums or other consideration paid or contributed by an employee.
§ 1.72-9 Tables.
§ 1.72-10 Effect of transfer of contracts on investment in the contract.
§ 1.72-11 Amounts not received as annuity payments.
§ 1.72-12 Effect of taking an annuity in lieu of a lump sum upon the maturity of a contract.
§ 1.72-13 Special rule for employee contributions recoverable in three years.
§ 1.72-14 Exceptions from application of principles of section 72.
§ 1.72-15 Applicability of section 72 to accident or health plans.
§ 1.72-16 Life insurance contracts purchased under qualified employee plans.
§ 1.72-17 Special rules applicable to owner-employees.
§ 1.72-17A Special rules applicable to employee annuities and distributions under deferred compensation plans to self-employed individuals and owner-employees.
§ 1.72-18 Treatment of certain total distributions with respect to self-employed individuals.
§ 1.72(e)-1T Treatment of distributions where substantially all contributions are employee contributions (temporary).
§ 1.72(p)-1 Loans treated as distributions.

§ 1.101-1 Exclusion from gross income of proceeds of life insurance contracts payable by reason of death.
§ 1.101-2 Employees' death benefits.
§ 1.101-3 Interest payments.
§ 1.101-4 Payment of life insurance proceeds at a date later than death.
§ 1.101-6 Effective date.
§ 1.101-7 Mortality table used to determine exclusion for deferred payments of life insurance proceeds.

§ 1.219-1 Deduction for retirement savings.
§ 1.219-2 Definition of active participant.

§ 1.318-1 Constructive ownership of stock; introduction.
§ 1.318-2 Application of general rules.
§ 1.318-3 Estates, trusts, and options.
§ 1.318-4 Constructive ownership as actual ownership; exceptions.

§ 1.401-0 Scope and definitions.
§ 1.401-1 Qualified pension, profit-sharing, and stock bonus plans.
§ 1.401-2 Impossibility of diversion under the trust instrument.
§ 1.401-3 Requirements as to coverage.
§ 1.401-6 Termination of a qualified plan.
§ 1.401-7 Forfeitures under a qualified pension plan.
§ 1.401-9 Face-amount certificates—nontransferable annuity contracts.
§ 1.401-10 Definitions relating to plans covering self-employed individuals.
§ 1.401-14 Inclusion of medical benefits for retired employees in qualified pension or annuity plans.
§ 1.401(a)-1 Post-ERISA qualified plans and qualified trusts; in general.
§ 1.401(a)-2 Impossibility of diversion under qualified plan or trust.
§ 1.401(a)-4 Optional forms of benefit (before 1994).
§ 1.401(a)-11 Qualified joint and survivor annuities.
§ 1.401(a)-12 Mergers and consolidations of plans and transfers of plan assets.
§ 1.401(a)-13 Assignment or alienation of benefits.
§ 1.401(a)-14 Commencement of benefits under qualified trusts.
§ 1.401(a)-15 Requirement that plan benefits are not decreased on account of certain Social Security increases.
§ 1.401(a)-16 Limitations on benefits and contributions under qualified plans.
§ 1.401(a)-19 Nonforfeitability in case of certain withdrawals.
§ 1.401(a)-20 Requirements of qualified joint and survivor annuity and qualified preretirement survivor annuity.
§ 1.401(a)-21 Rules relating to the use of an electronic medium to provide applicable notices and to make participant elections.
§ 1.401(a)-30 Limit on elective deferrals.
§ 1.401(a)-50 Puerto Rican trusts; election to be treated as a domestic trust.
§ 1.401(a)(2)-1 Refund of mistaken employer contributions and withdrawal liability payments to multiemployer plans.
§ 1.401(a)(4)-0 Table of contents.
§ 1.401(a)(4)-1 Nondiscrimination requirements of section 401(a)(4).
§ 1.401(a)(4)-2 Nondiscrimination in amount of employer contributions under a defined contribution plan.
§ 1.401(a)(4)-3 Nondiscrimination in amount of employer-provided benefits under a defined benefit plan.
§ 1.401(a)(4)-4 Nondiscriminatory availability of benefits, rights, and features.
§ 1.401(a)(4)-5 Plan amendments and plan terminations.
§ 1.401(a)(4)-6 Contributory defined benefit plans.
§ 1.401(a)(4)-7 Imputation of permitted disparity.
§ 1.401(a)(4)-8 Cross-testing.
§ 1.401(a)(4)-9 Plan aggregation and restructuring.
§ 1.401(a)(4)-10 Testing of former employees.
§ 1.401(a)(4)-11 Additional rules.
§ 1.401(a)(4)-12 Definitions.
§ 1.401(a)(4)-13 Effective dates and fresh-start rules.
§ 1.401(a)(5)-1 Special rules relating to nondiscrimination requirements.
§ 1.401(a)(9)-0 Required minimum distributions; table of contents.
§ 1.401(a)(9)-1 Minimum distribution requirement in general.
§ 1.401(a)(9)-2 Distributions commencing during an employee's lifetime.
§ 1.401(a)(9)-3 Death before required beginning date.
§ 1.401(a)(9)-4 Determination of the designated beneficiary.
§ 1.401(a)(9)-5 Required minimum distributions from defined contribution plans.
§ 1.401(a)(9)-6 Required minimum distributions for defined benefit plans and annuity contracts.
§ 1.401(a)(9)-7 Rollovers and transfers.
§ 1.401(a)(9)-8 Special rules.
§ 1.401(a)(9)-9 Life expectancy and distribution period tables.
§ 1.401(a)(26)-0 Table of contents.
§ 1.401(a)(26)-1 Minimum participation requirements.
§ 1.401(a)(26)-2 Minimum participation rule.
§ 1.401(a)(26)-3 Rules applicable to a defined benefit plan's prior benefit structure.
§ 1.401(a)(26)-4 Testing former employees.
§ 1.401(a)(26)-5 Employees who benefit under a plan.
§ 1.401(a)(26)-6 Excludable employees.
§ 1.401(a)(26)-7 Testing methods.
§ 1.401(a)(26)-8 Definitions.
§ 1.401(a)(26)-9 Effective dates and transition rules.
§ 1.401(a)(31)-1 Requirement to offer direct rollover of eligible rollover distributions; questions and answers.
§ 1.401(a)(35)-1 Diversification requirements for certain defined contribution plans.
§ 1.401(b)-1 Certain retroactive changes in plan.
§ 1.401(f)-1 Certain custodial accounts and annuity contracts.
§ 1.401(k)-0 Table of contents.
§ 1.401(k)-1 Certain cash or deferred arrangements.
§ 1.401(k)-2 ADP test.
§ 1.401(k)-3 Safe harbor requirements.
§ 1.401(k)-4 SIMPLE 401(k) plan requirements.
§ 1.401(k)-5 Special rules for mergers, acquisitions and similar events. [Reserved].
§ 1.401(k)-6 Definitions.
§ 1.401(l)-0 Table of contents.
§ 1.401(l)-1 Permitted disparity in employer-provided contributions or benefits.
§ 1.401(l)-2 Permitted disparity for defined contribution plans.
§ 1.401(l)-3 Permitted disparity for defined benefit plans.
§ 1.401(l)-4 Special rules for railroad plans.
§ 1.401(l)-5 Overall permitted disparity limits.
§ 1.401(l)-6 Effective dates and transition rules.
§ 1.401(m)-0 Table of contents.
§ 1.401(m)-1 Employee contributions and matching contributions.
§ 1.401(m)-2 ACP test.
§ 1.401(m)-3 Safe harbor requirements.
§ 1.401(m)-5 Definitions.

§ 1.402(a)-1 Taxability of beneficiary under a trust which meets the requirements of section 401(a).
§ 1.402(a)(5)-1T Rollovers of partial distributions from qualified trusts and annuities. (Temporary)
§ 1.402(b)-1 Treatment of beneficiary of a trust not exempt under section 501(a).
§ 1.402(c)-1 Taxability of beneficiary of certain foreign situs trusts.
§ 1.402(c)-2 Eligible rollover distributions; questions and answers.
§ 1.402(d)-1 Effect of section 402(d).
§ 1.402(e)-1 [Reserved]
§ 1.402(f)-1 Required explanation of eligible rollover distributions; questions and answers.
§ 1.402(g)-0 Limitation on exclusion for elective deferrals, table of contents.
§ 1.402(g)-1 Limitation on exclusion for elective deferrals.
§ 1.402(g)-2 Increased limit for catch-up contributions.
§ 1.402(g)(3)-1 Employer contributions to purchase a section 403(b) contract under a salary reduction agreement.
§ 1.402A-1 Designated Roth Accounts.
§ 1.402A-2 Reporting and recordkeeping requirements with respect to designated Roth accounts.

§ 1.403(a)-1 Taxability of beneficiary under a qualified annuity plan.
§ 1.403(a)-2 Capital gains treatment for certain distributions.
§ 1.403(b)-0 Taxability under an annuity purchased by a section 501(c)(3) organization or a public school.
§ 1.403(b)-1 General overview of taxability under an annuity contract purchased by a section 501(c)(3) organization or a public school.
§ 1.403(b)-2 Definitions.
§ 1.403(b)-3 Exclusion for contributions to purchase section 403(b) contracts.
§ 1.403(b)-4 Contribution limitations.
§ 1.403(b)-5 Nondiscrimination rules.
§ 1.403(b)-6 Timing of distributions and benefits.
§ 1.403(b)-7 Taxation of distributions and benefits.
§ 1.403(b)-8 Funding.
§ 1.403(b)-9 Special rules for church plans.
§ 1.403(b)-10 Miscellaneous provisions.
§ 1.403(b)-11 Applicable dates.
§ 1.403(c)-1 Taxability of beneficiary under a nonqualified annuity.

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

None Listed

None Listed

§ 1.406-1 Treatment of certain employees of foreign subsidiaries as employees of the domestic corporation.

§ 1.407-1 Treatment of certain employees of domestic subsidiaries engaged in business outside the United States as employees of the domestic parent corporation.

§ 1.408-1 General rules.
§ 1.408-2 Individual retirement accounts.
§ 1.408-3 Individual retirement annuities.
§ 1.408-4 Treatment of distributions from individual retirement arrangements.
§ 1.408-5 Annual reports by trustees or issuers.
§ 1.408-6 Disclosure statements for individual retirement arrangements.
§ 1.408-7 Reports on distributions from individual retirement plans.
§ 1.408-8 Distribution requirements for individual retirement plans.
§ 1.408-11 Net income calculation for returned or recharacterized IRA contributions.
§ 1.408(q)-1 Deemed IRAs in qualified employer plans.

§ 1.409-1 Retirement bonds.
§ 1.409(p)-1 Prohibited allocation of securities in an S corporation.
§ 1.409(p)-1T Prohibited allocations of securities in an S corporation (temporary).

§ 1.409A-0 Table of contents.
§ 1.409A-1 Definitions and covered plans.
§ 1.409A-2 Deferral elections.
§ 1.409A-3 Permissible payments.
§ 1.409A-4 Calculation of income inclusion. [Reserved]
§ 1.409A-5 Funding. [Reserved]
§ 1.409A-6 Application of section 409A and effective dates.

§ 1.410(a)-1 Minimum participation standards; general rules.
§ 1.410(a)-2 Effective dates.
§ 1.410(a)-3 Minimum age and service conditions.
§ 1.410(a)-3T Minimum age and service conditions (temporary).
§ 1.410(a)-4 Maximum age conditions and time of participation.
§ 1.410(a)-5 Year of service; break in service.
§ 1.410(a)-6 Amendment of break in service rules; Transition period.
§ 1.410(a)-7 Elapsed time.
§ 1.410(a)-8 Five consecutive 1-year breaks in service, transitional rules under the Retirement Equity Act of 1984.
§ 1.410(a)-8T Year of service; break in service (temporary).
§ 1.410(a)-9 Maternity and paternity absence.
§ 1.410(a)-9T Elapsed time (temporary).
§ 1.410(b)-0 Table of contents.
§ 1.410(b)-1 [Reserved]
§ 1.410(b)-2 Minimum coverage requirements (after 1993).
§ 1.410(b)-3 Employees and former employees who benefit under a plan.
§ 1.410(b)-4 Nondiscriminatory classification test.
§ 1.410(b)-5 Average benefit percentage test.
§ 1.410(b)-6 Excludable employees.
§ 1.410(b)-7 Definition of plan and rules governing plan disaggregation and aggregation.
§ 1.410(b)-8 Additional rules.
§ 1.410(b)-9 Definitions.
§ 1.410(b)-10 Effective dates and transition rules.
§ 1.410(d)-1 Election by church to have participation, vesting, funding, etc. provisions apply.

§ 1.411(a)-1 Minimum vesting standards; general rules.
§ 1.411(a)-2 Effective dates.
§ 1.411(a)-3 Vesting in employer-derived benefits.
§ 1.411(a)-3T Vesting in employer-derived benefits (temporary).
§ 1.411(a)-4 Forfeitures, suspensions, etc.
§ 1.411(a)-4T Forfeitures, suspensions, etc. (temporary).
§ 1.411(a)-5 Service included in determination of nonforfeitable percentage.
§ 1.411(a)-6 Year of service; hours of service; breaks in service.
§ 1.411(a)-7 Definitions and special rules.
§ 1.411(a)-8 Changes in vesting schedule.
§ 1.411(a)-8T Changes in vesting schedule (temporary).
§ 1.411(a)-9 [Reserved]
§ 1.411(a)-11 Restriction and valuation of distributions.
§ 1.411(a)(13)-1 Statutory hybrid plans.
§ 1.411(b)-1 Accrued benefit requirements.
§ 1.411(b)(5)-1 Reduction in rate of benefit accrual under a defined benefit plan.
§ 1.411(c)-1 Allocation of accrued benefits between employer and employee contributions.
§ 1.411(d)-1 Coordination of vesting and discrimination requirements. [Reserved]
§ 1.411(d)-2 Termination or partial termination; discontinuance of contributions.
§ 1.411(d)-3 Section 411(d)(6) protected benefits.
§ 1.411(d)-4 Section 411(d)(6) protected benefits.
§ 1.411(d)-5 [Reserved]

§ 1.412(b)-2 Amortization of experience gains in connection with certain group deferred annuity contracts.
§ 1.412(c)(1)-1 Determinations to be made under funding method—terms defined.
§ 1.412(c)(1)-2 Shortfall method.
§ 1.412(c)(1)-3 Applying the minimum funding requirements to restored plans.
§ 1.412(c)(2)-1 Valuation of plan assets; reasonable actuarial valuation methods.
§ 1.412(c)(3)-1 Reasonable funding methods.
§ 1.412(c)(3)-2 Effective dates and transitional rules relating to reasonable funding methods.
§ 1.412(i)-1 Certain insurance contract plans.
§ 11.412(c)-7 Election to treat certain retroactive plan amendments as made on the first day of the plan year.
§ 11.412(c)-11 Election with respect to bonds.
§ 11.412(c)-12 Extension of time to make contributions to satisfy requirements of section 412.

§ 1.413-1 Special rules for collectively bargained plans.
§ 1.413-2 Special rules for plans maintained by more than one employer.

§ 1.414(b)-1 Controlled group of corporations.
§ 1.414(c)-1 Commonly controlled trades or businesses.
§ 1.414(c)-2 Two or more trades or businesses under common control.
§ 1.414(c)-3 Exclusion of certain interests or stock in determining control.
§ 1.414(c)-4 Rules for determining ownership.
§ 1.414(c)-5 Certain tax-exempt organizations.
§ 1.414(c)-6 Effective date.
§ 1.414(e)-1 Definition of church plan.
§ 1.414(f)-1 Definition of multiemployer plan.
§ 1.414(g)-1 Definition of plan administrator.
§ 1.414(l)-1 Mergers and consolidations of plans or transfers of plan assets.
§ 1.414(q)-1 Highly compensated employee.
§ 1.414(q)-1T Highly compensated employee (temporary).
§ 1.414(r)-0 Table of contents.
§ 1.414(r)-1 Requirements applicable to qualified separate lines of business.
§ 1.414(r)-2 Line of business.
§ 1.414(r)-3 Separate line of business.
§ 1.414(r)-4 Qualified separate line of business—fifty-employee and notice requirements.
§ 1.414(r)-5 Qualified separate line of business—administrative scrutiny requirement—safe harbors.
§ 1.414(r)-6 Qualified separate line of business—administrative scrutiny requirement—individual determinations.
§ 1.414(r)-7 Determination of the employees of an employer's qualified separate lines of business.
§ 1.414(r)-8 Separate application of section 410(b).
§ 1.414(r)-9 Separate application of section 401(a)(26).
§ 1.414(r)-10 Separate application of section 129(d)(8). [Reserved]
§ 1.414(r)-11 Definitions and special rules.
§ 1.414(s)-1 Definition of compensation.
§ 1.414(v)-1 Catch-up contributions.
§ 1.414(v)-2 Catch-up contributions required to be designated Roth contributions under section 414(v)(7).
§ 1.414(w)-1 Permissible withdrawals from eligible automatic contribution arrangements.

None Listed

§ 1.415(a)-1 General rules with respect to limitations on benefits and contributions under qualified plans.
§ 1.415(b)-1 Limitations for defined benefit plans.
§ 1.415(b)-2 Multiple annuity starting dates. [Reserved]
§ 1.415(c)-1 Limitations for defined contribution plans.
§ 1.415(c)-2 Compensation.
§ 1.415(d)-1 Cost-of-living adjustments.
§ 1.415(f)-1 Aggregating plans.
§ 1.415(g)-1 Disqualification of plans and trusts.
§ 1.415(j)-1 Limitation year.

§ 1.416-1 Questions and answers on top-heavy plans.

§ 1.417(a)(3)-1 Required explanation of qualified joint and survivor annuity and qualified preretirement survivor annuity.
§ 1.417(e)-1 Restrictions and valuations of distributions from plans subject to sections 401(a)(11) and 417.
§ 1.417(e)-1T Restrictions and valuations of distributions from plans subject to sections 401(a)(11) and 417. (Temporary)

None Listed

§ 1.419-1T Treatment of welfare benefit funds. (Temporary)

§ 1.419A-1T Qualified asset account limitation of additions to account. (Temporary)
§ 1.419A-2T Qualified asset account limitation for collectively bargained funds. (Temporary)
§ 1.419A(f)(6)-1 Exception for 10 or more employer plan.

§ 1.420-1 Significant reduction in retiree health coverage during the cost maintenance period.

§ 1.421-1 Meaning and use of certain terms.
§ 1.421-2 General rules.

§ 1.422-1 Incentive stock options; general rules.
§ 1.422-2 Incentive stock options defined.
§ 1.422-3 Stockholder approval of incentive stock option plans.
§ 1.422-4 $100,000 limitation for incentive stock options.
§ 1.422-5 Permissible provisions.

§ 1.423-1 Applicability of section 421(a).
§ 1.423-2 Employee stock purchase plan defined.

§ 1.424-1 Definitions and special rules applicable to statutory options.

§ 1.430(a)-1 Determination of minimum required contribution.
§ 1.430(d)-1 Determination of target normal cost and funding target.
§ 1.430(f)-1 Effect of prefunding balance and funding standard carryover balance.
§ 1.430(g)-1 Valuation date and valuation of plan assets.
§ 1.430(h)(2)-1 Interest rates used to determine present value.
§ 1.430(h)(3)-1 Mortality tables used to determine present value.
§ 1.430(h)(3)-2 Plan-specific substitute mortality tables used to determine present value.
§ 1.430(i)-1 Special rules for plans in at-risk status.
§ 1.430(j)-1 Payment of minimum required contributions.

§ 1.431(c)(6)-1 Mortality tables used to determine current liability.

§ 1.432(e)(9)-1 Benefit suspensions for multiemployer plans in critical and declining status.

§ 1.433(h)(3)-1 Mortality tables used to determine current liability.

§ 1.436-0 Table of contents.
§ 1.436-1 Limits on benefits and benefit accruals under single employer defined benefit plans.

§ 1.501(a)-1 Exemption from taxation.
§ 1.501(c)(2)-1 Corporations organized to hold title to property for exempt organizations.
§ 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.
§ 1.501(c)(4)-1 Civic organizations and local associations of employees.
§ 1.501(c)(5)-1 Labor, agricultural, and horticultural organizations.
§ 1.501(c)(6)-1 Business leagues, chambers of commerce, real estate boards, and boards of trade.
§ 1.501(c)(7)-1 Social clubs.
§ 1.501(c)(8)-1 Fraternal beneficiary societies.
§ 1.501(c)(9)-1 Voluntary employees' beneficiary associations, in general.
§ 1.501(c)(9)-2 Membership in a voluntary employees' beneficiary association; employees; voluntary association of employees.
§ 1.501(c)(9)-3 Voluntary employees' beneficiary associations; life, sick, accident, or other benefits.
§ 1.501(c)(9)-4 Voluntary employees' beneficiary associations; inurement.
§ 1.501(c)(9)-5 Voluntary employees' beneficiary associations; recordkeeping requirements.
§ 1.501(c)(9)-6 Voluntary employees' beneficiary associations; benefits includible in gross income.
§ 1.501(c)(9)-7 Voluntary employees' beneficiary associations; section 3(4) of ERISA.
§ 1.501(c)(9)-8 Voluntary employees' beneficiary associations; effective date.
§ 1.501(c)(10)-1 Certain fraternal beneficiary societies.
§ 1.501(c)(12)-1 Local benevolent life insurance associations, mutual irrigation and telephone companies, and like organizations.
§ 1.501(c)(13)-1 Cemetery companies and crematoria.
§ 1.501(c)(14)-1 Credit unions and mutual insurance funds.
§ 1.501(c)(15)-1 Mutual insurance companies or associations.
§ 1.501(c)(16)-1 Corporations organized to finance crop operations.
§ 1.501(c)(17)-1 Supplemental unemployment benefit trusts.
§ 1.501(c)(17)-2 General rules.
§ 1.501(c)(17)-3 Relation to other sections of the Code.
§ 1.501(c)(18)-1 Certain funded pension trusts.
§ 1.501(c)(19)-1 War veterans organizations.
§ 1.501(c)(21)-1 Black lung trusts—certain terms.
§ 1.501(c)(21)-2 Same—trust instrument.
§ 1.501(c)(29)-1 CO-OP Health Insurance Issuers.
§ 1.501(d)-1 Religious and apostolic associations or corporations.
§ 1.501(e)-1 Cooperative hospital service organizations.
§ 1.501(h)-1 Application of the expenditure test to expenditures to influence legislation; introduction.
§ 1.501(h)-2 Electing the expenditure test.
§ 1.501(h)-3 Lobbying or grass roots expenditures normally in excess of ceiling amount.
§ 1.501(r)-0 Outline of regulations.
§ 1.501(r)-1 Definitions.
§ 1.501(r)-2 Failures to satisfy section 501(r).
§ 1.501(r)-3 Community health needs assessments.
§ 1.501(r)-4 Financial assistance policy and emergency medical care policy.
§ 1.501(r)-5 Limitation on charges.
§ 1.501(r)-6 Billing and collection.
§ 1.501(r)-7 Effective/applicability dates.

§ 1.1563-1 Definition of controlled group of corporations and component members and related concepts.
§ 1.1563-2 Excluded stock.
§ 1.1563-3 Rules for determining stock ownership.
§ 1.1563-4 Franchised corporations.

§ 31.3405(a)-1 Questions and answers relating to Federal income tax withholding on periodic retirement and annuity payments.
§ 31.3405(c)-1 Withholding on eligible rollover distributions; questions and answers..
§ 31.3405(e)-1 Questions and answers relating to withholding on pensions, annuities, and certain other deferred income.

§ 54.4971-1 General rules relating to excise tax on failure to meet minimum funding standards.
§ 54.4971(c)-1 Taxes on failure to meet minimum funding standards; definitions.

None Listed

§ 54.4974-1 Excise tax on accumulations in qualified retirement plans.
§ 54.4974-2 [RESERVED] Removed on 2024-09-17, but the prior content can be viewed here here. REfer to § 54.4974-1 going forward

§ 54.4975-1 General rules relating to excise tax on prohibited transactions.
§ 54.4975-6 Statutory exemptions for office space or services and certain transactions involving financial institutions.
§ 54.4975-7 Other statutory exemptions.
§ 54.4975-9 Definition of “fiduciary”.
§ 54.4975-11 “ESOP” requirements.
§ 54.4975-12 Definition of the term “qualifying employer security”.
§ 54.4975-14 Election to pay an excise tax for certain pre-1975 prohibited transactions.
§ 54.4975-15 Other transitional rules.

§ 54.4976-1T Questions and answers relating to taxes with respect to welfare benefit funds (temporary).

§ Excise tax on certain excess contributions and excess aggregate contributions; table of contents.
§ Excise tax on certain excess contributions and excess aggregate contributions.

None Listed

§ 54.4980F-1 Notice requirements for certain pension plan amendments significantly reducing the rate of future benefit accrual.

§ 1.6047-1 Information to be furnished with respect to owner-employee plan.

§ 301.6057-1 Employee retirement benefit plans; identification of participant with deferred vested retirement benefit.
§ 301.6057-2 Employee retirement benefit plans; notification of change in plan status.
§ 301.6057-3 Required use of electronic form for filing requirements relating to deferred vested retirement benefit.

§ 301.6058-1 Information required in connection with certain plans of deferred compensation.
§ 301.6058-2 Required use of electronic form for filing requirements relating to information required in connection with certain plans of deferred compensation.

§ 301.6059-1 Periodic report of actuary.
§ 301.6059-2 Required use of electronic form for filing requirements relating to periodic report of actuary.

§ 301.6652-1 Failure to file certain information returns.
§ 301.6652-2 Failure by exempt organizations and certain nonexempt organizations to file certain returns or to comply with section 6104(d) for taxable years beginning after December 31, 1969.
§ 301.6652-3 Failure to file information with respect to employee retirement benefit plan.

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

None Listed

None Listed

None Listed