§ 1.401(a)(26)-4. Testing former employees.

Other regulations under § 401

• § 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.

Cross-references

Computed from the citations in the text of 26 CFR.

Regulations it cites

• § 1.401(a)(26)-5 Employees who benefit under a plan.
• § 1.401(a)(26)-1 Minimum participation requirements.
• § 1.401(a)(26)-6 Excludable employees.
• § 1.411(a)-11 Restriction and valuation of distributions.

Cited by 2 other regulations

• § 1.401(a)(26)-0 Table of contents.
• § 1.401(a)(26)-1 Minimum participation requirements.

Amendment history

From the source citation at the end of the section, newest first. T.D. is a Treasury decision; FR is the Federal Register.

1. July 19, 2000Amended by T.D. 8891 (65 FR 44682)
2. December 21, 1998Amended by T.D. 8794 (63 FR 70338)
3. December 4, 1991Issued by T.D. 8375 (56 FR 63416)

Where it sits in 26 CFR

1. Subchapter A Income tax
2. Part 1 Income taxes
3. Pension, Profit-Sharing, Stock Bonus Plans, etc.

Nearby sections

• § 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.