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Treasury Regulations · 26 CFR Part 1

Pension, Profit-Sharing, Stock Bonus Plans, etc. (§§ 1.410(a)-1 to 1.420-1)

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 Title 26 on ecfr.gov (external site) or the official annual CFR on govinfo (external site).

  1. § 1.410(a)-1 Minimum participation standards; general rules.
  2. § 1.410(a)-2 Effective dates.
  3. § 1.410(a)-3 Minimum age and service conditions.
  4. § 1.410(a)-3T Minimum age and service conditions (temporary).
  5. § 1.410(a)-4 Maximum age conditions and time of participation.
  6. § 1.410(a)-5 Year of service; break in service.
  7. § 1.410(a)-6 Amendment of break in service rules; Transition period.
  8. § 1.410(a)-7 Elapsed time.
  9. § 1.410(a)-8 Five consecutive 1-year breaks in service, transitional rules under the Retirement Equity Act of 1984.
  10. § 1.410(a)-8T Year of service; break in service (temporary).
  11. § 1.410(a)-9 Maternity and paternity absence.
  12. § 1.410(a)-9T Elapsed time (temporary).
  13. § 1.410(b)-0 Table of contents.
  14. § 1.410(b)-1 [Reserved]
  15. § 1.410(b)-2 Minimum coverage requirements (after 1993).
  16. § 1.410(b)-3 Employees and former employees who benefit under a plan.
  17. § 1.410(b)-4 Nondiscriminatory classification test.
  18. § 1.410(b)-5 Average benefit percentage test.
  19. § 1.410(b)-6 Excludable employees.
  20. § 1.410(b)-7 Definition of plan and rules governing plan disaggregation and aggregation.
  21. § 1.410(b)-8 Additional rules.
  22. § 1.410(b)-9 Definitions.
  23. § 1.410(b)-10 Effective dates and transition rules.
  24. § 1.410(d)-1 Election by church to have participation, vesting, funding, etc. provisions apply.
  25. § 1.411(a)-1 Minimum vesting standards; general rules.
  26. § 1.411(a)-2 Effective dates.
  27. § 1.411(a)-3 Vesting in employer-derived benefits.
  28. § 1.411(a)-3T Vesting in employer-derived benefits (temporary).
  29. § 1.411(a)-4 Forfeitures, suspensions, etc.
  30. § 1.411(a)-4T Forfeitures, suspensions, etc. (temporary).
  31. § 1.411(a)-5 Service included in determination of nonforfeitable percentage.
  32. § 1.411(a)-6 Year of service; hours of service; breaks in service.
  33. § 1.411(a)-7 Definitions and special rules.
  34. § 1.411(a)-8 Changes in vesting schedule.
  35. § 1.411(a)-8T Changes in vesting schedule (temporary).
  36. § 1.411(a)-9 [Reserved]
  37. § 1.411(a)-11 Restriction and valuation of distributions.
  38. § 1.411(a)(13)-1 Statutory hybrid plans.
  39. § 1.411(b)-1 Accrued benefit requirements.
  40. § 1.411(b)(5)-1 Reduction in rate of benefit accrual under a defined benefit plan.
  41. § 1.411(c)-1 Allocation of accrued benefits between employer and employee contributions.
  42. § 1.411(d)-1 Coordination of vesting and discrimination requirements.
  43. § 1.411(d)-2 Termination or partial termination; discontinuance of contributions.
  44. § 1.411(d)-3 Section 411(d)(6) protected benefits.
  45. § 1.411(d)-4 Section 411(d)(6) protected benefits.
  46. § 1.411(d)-5 [Reserved]
  47. § 1.412(b)-2 Amortization of experience gains in connection with certain group deferred annuity contracts.
  48. § 1.412(c)(1)-1 Determinations to be made under funding method—terms defined.
  49. § 1.412(c)(1)-2 Shortfall method.
  50. § 1.412(c)(1)-3 Applying the minimum funding requirements to restored plans.
  51. § 1.412(c)(2)-1 Valuation of plan assets; reasonable actuarial valuation methods.
  52. § 1.412(c)(3)-1 Reasonable funding methods.
  53. § 1.412(c)(3)-2 Effective dates and transitional rules relating to reasonable funding methods.
  54. § 1.412(i)-1 Certain insurance contract plans.
  55. § 1.413-1 Special rules for collectively bargained plans.
  56. § 1.413-2 Special rules for plans maintained by more than one employer.
  57. § 1.414(b)-1 Controlled group of corporations.
  58. § 1.414(c)-1 Commonly controlled trades or businesses.
  59. § 1.414(c)-2 Two or more trades or businesses under common control.
  60. § 1.414(c)-3 Exclusion of certain interests or stock in determining control.
  61. § 1.414(c)-4 Rules for determining ownership.
  62. § 1.414(c)-5 Certain tax-exempt organizations.
  63. § 1.414(c)-6 Effective date.
  64. § 1.414(e)-1 Definition of church plan.
  65. § 1.414(f)-1 Definition of multiemployer plan.
  66. § 1.414(g)-1 Definition of plan administrator.
  67. § 1.414(l)-1 Mergers and consolidations of plans or transfers of plan assets.
  68. § 1.414(q)-1 Highly compensated employee.
  69. § 1.414(q)-1T Highly compensated employee (temporary).
  70. § 1.414(r)-0 Table of contents.
  71. § 1.414(r)-1 Requirements applicable to qualified separate lines of business.
  72. § 1.414(r)-2 Line of business.
  73. § 1.414(r)-3 Separate line of business.
  74. § 1.414(r)-4 Qualified separate line of business—fifty-employee and notice requirements.
  75. § 1.414(r)-5 Qualified separate line of business—administrative scrutiny requirement—safe harbors.
  76. § 1.414(r)-6 Qualified separate line of business—administrative scrutiny requirement—individual determinations.
  77. § 1.414(r)-7 Determination of the employees of an employer's qualified separate lines of business.
  78. § 1.414(r)-8 Separate application of section 410(b).
  79. § 1.414(r)-9 Separate application of section 401(a)(26).
  80. § 1.414(r)-10 Separate application of section 129(d)(8).
  81. § 1.414(r)-11 Definitions and special rules.
  82. § 1.414(s)-1 Definition of compensation.
  83. § 1.414(v)-1 Catch-up contributions.
  84. § 1.414(v)-2 Catch-up contributions required to be designated Roth contributions under section 414(v)(7).
  85. § 1.414(w)-1 Permissible withdrawals from eligible automatic contribution arrangements.
  86. § 1.415(a)-1 General rules with respect to limitations on benefits and contributions under qualified plans.
  87. § 1.415(b)-1 Limitations for defined benefit plans.
  88. § 1.415(b)-2 Multiple annuity starting dates.
  89. § 1.415(c)-1 Limitations for defined contribution plans.
  90. § 1.415(c)-2 Compensation.
  91. § 1.415(d)-1 Cost-of-living adjustments.
  92. § 1.415(f)-1 Aggregating plans.
  93. § 1.415(g)-1 Disqualification of plans and trusts.
  94. § 1.415(j)-1 Limitation year.
  95. § 1.416-1 Questions and answers on top-heavy plans.
  96. § 1.417(a)(3)-1 Required explanation of qualified joint and survivor annuity and qualified preretirement survivor annuity.
  97. § 1.417(e)-1 Restrictions and valuations of distributions from plans subject to sections 401(a)(11) and 417.
  98. § 1.417(e)-1T Restrictions and valuations of distributions from plans subject to sections 401(a)(11) and 417. (Temporary)
  99. § 1.419-1T Treatment of welfare benefit funds. (Temporary)
  100. § 1.419A-1T Qualified asset account limitation of additions to account. (Temporary)
  101. § 1.419A-2T Qualified asset account limitation for collectively bargained funds. (Temporary)
  102. § 1.419A(f)(6)-1 Exception for 10 or more employer plan.
  103. § 1.420-1 Significant reduction in retiree health coverage during the cost maintenance period.