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Treasury Regulations · 26 CFR

§ 11.410(b)-1. Minimum coverage requirements.

In effect eCFR current as of October 15, 2026

Regulation text, no changes From the eCFR, current as of October 15, 2026. The eCFR is an authoritative but unofficial editorial compilation of the Code of Federal Regulations; the official text is the annual CFR on govinfo. Compare it with this section on ecfr.gov (external site) or the official annual CFR on govinfo (external site).

Regulation under 26 U.S.C. § 410(b)

Cite as 26 CFR § 11.410(b)-1

At a glance

Read from the text and its source citation. Not part of the regulation.

Status
In the current eCFR
Issued
October 3, 1975 by T.D. 7380
Last amended
September 20, 1977 by T.D. 7508
Issued under
26 U.S.C. § 410(b)
Length
173 words · about 1 min to read
Cross-references
cites 1 Code section and 0 regulations; cited by 0
(a)-(c) [Reserved]
(d) Special rules.
(1) [Reserved]
(2) Discrimination. The determination as to whether a plan discriminates in favor of employees who are officers, shareholders, or highly compensated, is made on the basis of the facts and circumstances of each case, allowing a reasonable difference between the percentage of such employees benefited by the plan to all employees benefited by the plan and the percentage of all such employees of the employer to all employees of the employer. A showing that a specified percentage of employees covered by a plan are not officers, shareholders, or highly compensated, without a showing that the difference (if any) between such percentage and the percentage of all employees who are not officers, shareholders, or highly compensated is reasonable, is not sufficient to establish that the plan does not discriminate in favor of employees who are officers, shareholders, or highly compensated.

(Sec. 410, Internal Revenue Code of 1954 (88 Stat. 898; 26 U.S.C. 410))

[T.D. 7380, 40 FR 45816, Oct. 3, 1975, as amended by T.D. 7508, 42 FR 47197, Sept. 20, 1977]

Other regulations under § 410

Cross-references

Computed from the citations in the text of 26 CFR.

Code sections it cites

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. Amended by T.D. 7508 (42 FR 47197)
  2. Issued by T.D. 7380 (40 FR 45816)

Where it sits in 26 CFR

  1. Subchapter A Income tax
  2. Part 11 Temporary income tax regulations under the employee retirement income security act of 1974

Nearby sections