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Internal Revenue Code · 26 U.S.C.

Subchapter D. Deferred Compensation, Etc.

Official text, no changes From the Office of the Law Revision Counsel, release point 119-121 (current through Public Law 119-121 (October 9, 2026)). The official version is at uscode.house.gov (external site).

  1. Part I PENSION, PROFIT-SHARING, STOCK BONUS PLANS, ETC. §§ 401–420

    1. Subpart A General Rule §§ 401–409A

      1. § 401 Qualified pension, profit-sharing, and stock bonus plans
      2. § 402 Taxability of beneficiary of employees’ trust
      3. § 402A Optional treatment of elective deferrals as Roth contributions
      4. § 403 Taxation of employee annuities
      5. § 404 Deduction for contributions of an employer to an employees’ trust or annuity plan and compensation under a deferred-payment plan
      6. § 404A Deduction for certain foreign deferred compensation plans
      7. § 405 Repealed
      8. § 406 Employees of foreign affiliates covered by section 3121(l) agreements
      9. § 407 Certain employees of domestic subsidiaries engaged in business outside the United States
      10. § 408 Individual retirement accounts
      11. § 408A Roth IRAs
      12. § 409 Qualifications for tax credit employee stock ownership plans
      13. § 409A Inclusion in gross income of deferred compensation under nonqualified deferred compensation plans

    2. Subpart B Special Rules §§ 410–417

      1. § 410 Minimum participation standards
      2. § 411 Minimum vesting standards
      3. § 412 Minimum funding standards
      4. § 413 Collectively bargained plans, etc.
      5. § 414 Definitions and special rules
      6. § 414A Requirements related to automatic enrollment
      7. § 415 Limitations on benefits and contribution under qualified plans
      8. § 416 Special rules for top-heavy plans
      9. § 417 Definitions and special rules for purposes of minimum survivor annuity requirements

    3. Subpart C Insolvent Plans §§ 418–418D–418E

      1. § 418–418D Repealed
      2. § 418E Insolvent plans

    4. Subpart D Treatment of Welfare Benefit Funds §§ 419–419A

      1. § 419 Treatment of funded welfare benefit plans
      2. § 419A Qualified asset account; limitation on additions to account

    5. Subpart E Treatment of Transfers to Retiree Health Accounts § 420

      1. § 420 Transfers of excess pension assets to retiree health accounts

  2. Part II CERTAIN STOCK OPTIONS §§ 421–425

    1. § 421 General rules
    2. § 422 Incentive stock options
    3. § 422A Renumbered
    4. § 423 Employee stock purchase plans
    5. § 424 Definitions and special rules
    6. § 425 Renumbered

  3. Part III RULES RELATING TO MINIMUM FUNDING STANDARDS AND BENEFIT LIMITATIONS §§ 430–436

    1. Subpart A Minimum Funding Standards for Pension Plans §§ 430–433

      1. § 430 Minimum funding standards for single-employer defined benefit pension plans
      2. § 431 Minimum funding standards for multiemployer plans
      3. § 432 Additional funding rules for multiemployer plans in endangered status or critical status
      4. § 433 Minimum funding standards for CSEC plans

    2. Subpart B Benefit Limitations Under Single-Employer Plans § 436

      1. § 436 Funding-based limits on benefits and benefit accruals under single-employer plans