Skip to content

General education, not advice for your situation.

Carry Forward Learning Start here Intern0 XP

Treasury Regulations · 26 CFR Part 1

Pension, Profit-Sharing, Stock Bonus Plans, etc. (§§ 1.401-0 to 1.401(k)-4)

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. § 1.401-0 Scope and definitions.
  2. § 1.401-1 Qualified pension, profit-sharing, and stock bonus plans.
  3. § 1.401-2 Impossibility of diversion under the trust instrument.
  4. § 1.401-3 Requirements as to coverage.
  5. § 1.401-4-1.401-5 [Reserved]
  6. § 1.401-6 Termination of a qualified plan.
  7. § 1.401-7 Forfeitures under a qualified pension plan.
  8. § 1.401-8 [Reserved]
  9. § 1.401-9 Face-amount certificates—nontransferable annuity contracts.
  10. § 1.401-10 Definitions relating to plans covering self-employed individuals.
  11. § 1.401-11-1.401.13 [Reserved]
  12. § 1.401-14 Inclusion of medical benefits for retired employees in qualified pension or annuity plans.
  13. § 1.401(a)-1 Post-ERISA qualified plans and qualified trusts; in general.
  14. § 1.401(a)-2 Impossibility of diversion under qualified plan or trust.
  15. § 1.401(a)-4 Optional forms of benefit (before 1994).
  16. § 1.401(a)-11 Qualified joint and survivor annuities.
  17. § 1.401(a)-12 Mergers and consolidations of plans and transfers of plan assets.
  18. § 1.401(a)-13 Assignment or alienation of benefits.
  19. § 1.401(a)-14 Commencement of benefits under qualified trusts.
  20. § 1.401(a)-15 Requirement that plan benefits are not decreased on account of certain Social Security increases.
  21. § 1.401(a)-16 Limitations on benefits and contributions under qualified plans.
  22. § 1.401(a)-19 Nonforfeitability in case of certain withdrawals.
  23. § 1.401(a)-20 Requirements of qualified joint and survivor annuity and qualified preretirement survivor annuity.
  24. § 1.401(a)-21 Rules relating to the use of an electronic medium to provide applicable notices and to make participant elections.
  25. § 1.401(a)-30 Limit on elective deferrals.
  26. § 1.401(a)-50 Puerto Rican trusts; election to be treated as a domestic trust.
  27. § 1.401(a)(2)-1 Refund of mistaken employer contributions and withdrawal liability payments to multiemployer plans.
  28. § 1.401(a)(4)-0 Table of contents.
  29. § 1.401(a)(4)-1 Nondiscrimination requirements of section 401(a)(4).
  30. § 1.401(a)(4)-2 Nondiscrimination in amount of employer contributions under a defined contribution plan.
  31. § 1.401(a)(4)-3 Nondiscrimination in amount of employer-provided benefits under a defined benefit plan.
  32. § 1.401(a)(4)-4 Nondiscriminatory availability of benefits, rights, and features.
  33. § 1.401(a)(4)-5 Plan amendments and plan terminations.
  34. § 1.401(a)(4)-6 Contributory defined benefit plans.
  35. § 1.401(a)(4)-7 Imputation of permitted disparity.
  36. § 1.401(a)(4)-8 Cross-testing.
  37. § 1.401(a)(4)-9 Plan aggregation and restructuring.
  38. § 1.401(a)(4)-10 Testing of former employees.
  39. § 1.401(a)(4)-11 Additional rules.
  40. § 1.401(a)(4)-12 Definitions.
  41. § 1.401(a)(4)-13 Effective dates and fresh-start rules.
  42. § 1.401(a)(5)-1 Special rules relating to nondiscrimination requirements.
  43. § 1.401(a)(9)-0 Required minimum distributions; table of contents.
  44. § 1.401(a)(9)-1 Minimum distribution requirement in general.
  45. § 1.401(a)(9)-2 Distributions commencing during an employee's lifetime.
  46. § 1.401(a)(9)-3 Death before required beginning date.
  47. § 1.401(a)(9)-4 Determination of the designated beneficiary.
  48. § 1.401(a)(9)-5 Required minimum distributions from defined contribution plans.
  49. § 1.401(a)(9)-6 Required minimum distributions for defined benefit plans and annuity contracts.
  50. § 1.401(a)(9)-7 Rollovers and transfers.
  51. § 1.401(a)(9)-8 Special rules.
  52. § 1.401(a)(9)-9 Life expectancy and Uniform Lifetime tables.
  53. § 1.401(a)(17)-1 Limitation on annual compensation.
  54. § 1.401(a)(26)-0 Table of contents.
  55. § 1.401(a)(26)-1 Minimum participation requirements.
  56. § 1.401(a)(26)-2 Minimum participation rule.
  57. § 1.401(a)(26)-3 Rules applicable to a defined benefit plan's prior benefit structure.
  58. § 1.401(a)(26)-4 Testing former employees.
  59. § 1.401(a)(26)-5 Employees who benefit under a plan.
  60. § 1.401(a)(26)-6 Excludable employees.
  61. § 1.401(a)(26)-7 Testing methods.
  62. § 1.401(a)(26)-8 Definitions.
  63. § 1.401(a)(26)-9 Effective dates and transition rules.
  64. § 1.401(a)(31)-1 Requirement to offer direct rollover of eligible rollover distributions; questions and answers.
  65. § 1.401(a)(35)-1 Diversification requirements for certain defined contribution plans.
  66. § 1.401(b)-1 Certain retroactive changes in plan.
  67. § 1.401(f)-1 Certain custodial accounts and annuity contracts.
  68. § 1.401(k)-0 Table of contents.
  69. § 1.401(k)-1 Certain cash or deferred arrangements.
  70. § 1.401(k)-2 ADP test.
  71. § 1.401(k)-3 Safe harbor requirements.
  72. § 1.401(k)-4 SIMPLE 401(k) plan requirements.
  73. § 1.401(k)-5 Special rules for mergers, acquisitions and similar events.