Internal Revenue Code · 26 U.S.C.
§ 414. Definitions and special rules
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)). Compare it with the official text at uscode.house.gov (external site).
Cite as 26 U.S.C. § 414
At a glance
Read from the text, the source credit and the official notes. Not part of the law.
- Status
- In force
- Added
- September 2, 1974 by Pub. L. 93–406
- Last amended
- December 29, 2022 by Pub. L. 117–328
- Amendments
- 33 dated changes in the source credit
- Length
- 29 subsections · 17,740 words · about 77 min to read
- Defines
- 54 terms
- Cross-references
- cites 43; cited by 87 Code sections and 173 other regulations
- Regulations
- 28 issued under this section
For purposes of sections 401, 408(k), 408(p), 410, 411, 415, and 416, all employees of all corporations which are members of a controlled group of corporations (within the meaning of section 1563(a), determined without regard to section 1563(a)(4) and (e)(3)(C)) shall be treated as employed by a single employer. With respect to a plan adopted by more than one such corporation, the applicable limitations provided by section 404(a) shall be determined as if all such employers were a single employer, and allocated to each employer in accordance with regulations prescribed by the Secretary.
If application of paragraph (2) causes 2 or more entities to be a controlled group or to no longer be in a controlled group, such change shall be treated as a transaction to which section 410(b)(6)(C) applies.
Except as provided in paragraph (2), for purposes of sections 401, 408(k), 408(p), 410, 411, 415, and 416, under regulations prescribed by the Secretary, all employees of trades or businesses (whether or not incorporated) which are under common control shall be treated as employed by a single employer. The regulations prescribed under this subsection shall be based on principles similar to the principles which apply in the case of subsection (b).
Notwithstanding subparagraph (A), for purposes of this subsection and subsection (m), an organization that is a nonqualified church-controlled organization shall be aggregated with 1 or more other nonqualified church-controlled organizations, or with an organization that is not exempt from tax under section 501, and treated as a single employer with such other organization, if at least 80 percent of the directors or trustees of such other organization are either representatives of, or directly or indirectly controlled by, such nonqualified church-controlled organization. For purposes of this subparagraph, the term “nonqualified church-controlled organization” means a church-controlled tax-exempt organization described in section 501(c)(3) that is not a qualified church-controlled organization (as defined in section 3121(w)(3)(B)).
The church or convention or association of churches with which an organization described in subparagraph (A) is associated (within the meaning of subsection (e)(3)(D)), or an organization designated by such church or convention or association of churches, may elect to treat such organizations as a single employer for a plan year. Such election, once made, shall apply to all succeeding plan years unless revoked with notice provided to the Secretary in such manner as the Secretary shall prescribe.
For purposes of subparagraph (A), in the case of a church plan, an employer may elect to treat churches (as defined in section 403(b)(12)(B)) separately from entities that are not churches (as so defined), without regard to whether such entities maintain separate church plans. Such election, once made, shall apply to all succeeding plan years unless revoked with notice provided to the Secretary in such manner as the Secretary shall prescribe.
For purposes of this part, the term “governmental plan” means a plan established and maintained for its employees by the Government of the United States, by the government of any State or political subdivision thereof, or by any agency or instrumentality of any of the foregoing. The term “governmental plan” also includes any plan to which the Railroad Retirement Act of 1935 or 1937 applies and which is financed by contributions required under that Act and any plan of an international organization which is exempt from taxation by reason of the International Organizations Immunities Act (59 Stat. 669). The term “governmental plan” includes a plan which is established and maintained by an Indian tribal government (as defined in section 7701(a)(40)), a subdivision of an Indian tribal government (determined in accordance with section 7871(d)), or an agency or instrumentality of either, and all of the participants of which are employees of such entity substantially all of whose services as such an employee are in the performance of essential governmental functions but not in the performance of commercial activities (whether or not an essential government function).
For purposes of this part, the term “church plan” means a plan established and maintained (to the extent required in paragraph (2)(B)) for its employees (or their beneficiaries) by a church or by a convention or association of churches which is exempt from tax under section 501.
A plan established and maintained for its employees (or their beneficiaries) by a church or by a convention or association of churches includes a plan maintained by an organization, whether a civil law corporation or otherwise, the principal purpose or function of which is the administration or funding of a plan or program for the provision of retirement benefits or welfare benefits, or both, for the employees of a church or a convention or association of churches, if such organization is controlled by or associated with a church or a convention or association of churches.
A church or a convention or association of churches which is exempt from tax under section 501 shall be deemed the employer of any individual included as an employee under subparagraph (B).
An organization, whether a civil law corporation or otherwise, is associated with a church or a convention or association of churches if it shares common religious bonds and convictions with that church or convention or association of churches.
If a plan established and maintained for its employees (or their beneficiaries) by a church or by a convention or association of churches which is exempt from tax under section 501 fails to meet one or more of the requirements of this subsection and corrects its failure to meet such requirements within the correction period, the plan shall be deemed to meet the requirements of this subsection for the year in which the correction was made and for all prior years.
If a correction is not made within the correction period, the plan shall be deemed not to meet the requirements of this subsection beginning with the date on which the earliest failure to meet one or more of such requirements occurred.
For purposes of sections 403(b)(1)(A) and 404(a)(10), a minister described in clause (i)(I) shall be treated as employed by the minister’s own employer which is an organization described in section 501(c)(3) and exempt from tax under section 501(a).
If a duly ordained, commissioned, or licensed minister of a church in the exercise of his or her ministry participates in a church plan (within the meaning of this section) and in the exercise of such ministry is employed by an employer not otherwise participating in such church plan, then such employer may exclude such minister from being treated as an employee of such employer for purposes of applying sections 401(a)(3), 401(a)(4), and 401(a)(5), as in effect on September 1, 1974, and sections 401(a)(4), 401(a)(5), 401(a)(26), 401(k)(3), 401(m), 403(b)(1)(D) (including section 403(b)(12)), and 410 to any stock bonus, pension, profit-sharing, or annuity plan (including an annuity described in section 403(b) or a retirement income account described in section 403(b)(9)). The Secretary shall prescribe such regulations as may be necessary or appropriate to carry out the purpose of, and prevent the abuse of, this subparagraph.
If any compensation is taken into account in determining the amount of any contributions made to, or benefits to be provided under, any church plan, such compensation shall not also be taken into account in determining the amount of any contributions made to, or benefits to be provided under, any other stock bonus, pension, profit-sharing, or annuity plan which is not a church plan.
In the case of a contribution to a church plan made on behalf of a minister described in subparagraph (A)(i)(II), such contribution shall not be included in the gross income of the minister to the extent that such contribution would not be so included if the minister was an employee of a church.
Notwithstanding paragraph (1), a plan is a multiemployer plan on and after its termination date under title IV of the Employee Retirement Income Security Act of 1974 if the plan was a multiemployer plan under this subsection for the plan year preceding its termination date.
For any plan year which began before the date of the enactment of the Multiemployer Pension Plan Amendments Act of 1980, the term “multiemployer plan” means a plan described in this subsection as in effect immediately before that date.
For purposes of paragraph (1), in the case of any plan established by the government of any State or political subdivision thereof, or by any agency or instrumentality of any of the foregoing, or a governmental plan described in the last sentence of section 414(d) (relating to plans of Indian tribal governments), where the contributions of employing units are designated as employee contributions but where any employing unit picks up the contributions, the contributions so picked up shall be treated as employer contributions.
For purposes of this part, the term “defined contribution plan” means a plan which provides for an individual account for each participant and for benefits based solely on the amount contributed to the participant’s account, and any income, expenses, gains and losses, and any forfeitures of accounts of other participants which may be allocated to such participant’s account.
For purposes of this part, the term “defined benefit plan” means any plan which is not a defined contribution plan.
A trust which forms a part of a plan shall not constitute a qualified trust under section 401 and a plan shall be treated as not described in section 403(a) unless in the case of any merger or consolidation of the plan with, or in the case of any transfer of assets or liabilities of such plan to, any other trust plan after September 2, 1974, each participant in the plan would (if the plan then terminated) receive a benefit immediately after the merger, consolidation, or transfer which is equal to or greater than the benefit he would have been entitled to receive immediately before the merger, consolidation, or transfer (if the plan had then terminated). The preceding sentence does not apply to any multiemployer plan with respect to any transaction to the extent that participants either before or after the transaction are covered under a multiemployer plan to which Title IV of the Employee Retirement Income Security Act of 1974 applies.
A plan involved in a spin-off which is described in clause (ii), (iii), or (iv) shall not be taken into account for purposes of this paragraph, except that the amount determined under subparagraph (C)(ii) shall be increased by the amount of assets allocated to such plan.
A plan is described in this clause if, after such spin-off, such plan is maintained by an employer who is not a member of the same controlled group as the employer maintaining the original plan.
A plan as described in this clause if, after the spin-off, any employer maintaining such plan (and any member of the same controlled group as such employer) does not maintain any other plan remaining after the spin-off which is also maintained by another employer (or member of the same controlled group as such other employer) which maintained the plan in existence before the spin-off.
A plan is described in this clause if, pursuant to the transaction involving the spin-off, the plan is terminated.
This paragraph does not apply to any multiemployer plan with respect to any spin-off to the extent that participants either before or after the spin-off are covered under a multiemployer plan to which title IV of the Employee Retirement Income Security Act of 1974 applies.
Except as provided by the Secretary, rules similar to the rules of this paragraph shall apply to transactions similar to spin-offs.
For purposes of the employee benefit requirements listed in paragraph (4), except to the extent otherwise provided in regulations, all employees of the members of an affiliated service group shall be treated as employed by a single employer.
For purposes of this subsection, the term “service organization” means an organization the principal business of which is the performance of services.
The term “organization” means a corporation, partnership, or other organization.
In determining ownership, the principles of section 318(a) shall apply, except that community property laws shall be disregarded for purposes of determining ownership.
If the application of clause (ii) causes two or more entities to be an affiliated service group, or to no longer be in an affiliated service group, such change shall be treated as a transaction to which section 410(b)(6)(C) applies.
In the case of any leased employee, paragraph (1) shall apply only for purposes of determining whether the requirements listed in paragraph (3) are met for periods after the close of the period referred to in paragraph (2)(B).
In the case of a person who is an employee of the recipient (whether by reason of this subsection or otherwise), for purposes of the requirements listed in paragraph (3), years of service for the recipient shall be determined by taking into account any period for which such employee would have been a leased employee but for the requirements of paragraph (2)(B).
The term “highly compensated employee” has the meaning given such term by section 414(q).
The term “related persons” has the same meaning as when used in section 144(a)(3).
Each plan shall establish reasonable procedures to determine the qualified status of domestic relations orders and to administer distributions under such qualified orders.
During any period in which the issue of whether a domestic relations order is a qualified domestic relations order is being determined (by the plan administrator, by a court of competent jurisdiction, or otherwise), the plan administrator shall separately account for the amounts (hereinafter in this paragraph referred to as the “segregated amounts”) which would have been payable to the alternate payee during such period if the order had been determined to be a qualified domestic relations order.
If within the 18-month period described in subparagraph (E) the order (or modification thereof) is determined to be a qualified domestic relations order, the plan administrator shall pay the segregated amounts (including any interest thereon) to the person or persons entitled thereto.
Any determination that an order is a qualified domestic relations order which is made after the close of the 18-month period described in subparagraph (E) shall be applied prospectively only.
For purposes of this paragraph, the 18-month period described in this subparagraph is the 18-month period beginning with the date on which the first payment would be required to be made under the domestic relations order.
The term “alternate payee” means any spouse, former spouse, child or other dependent of a participant who is recognized by a domestic relations order as having a right to receive all, or a portion of, the benefits payable under a plan with respect to such participant.
This subsection shall not apply to any plan to which section 401(a)(13) does not apply. For purposes of this title, except as provided in regulations, any distribution from an annuity contract under section 403(b) pursuant to a qualified domestic relations order shall be treated in the same manner as a distribution from a plan to which section 401(a)(13) applies.
With respect to the requirements of subsections (a) and (k) of section 401, section 403(b), section 409(d), and section 457(d), a plan shall not be treated as failing to meet such requirements solely by reason of payments to an alternative payee pursuant to a qualified domestic relations order.
For purposes of this title, a distribution or payment from a governmental plan (as defined in subsection (d)) or a church plan (as described in subsection (e)) or an eligible deferred compensation plan (within the meaning of section 457(b)) shall be treated as made pursuant to a qualified domestic relations order if it is made pursuant to a domestic relations order which meets the requirement of clause (i) of paragraph (1)(A).
If a distribution or payment from an eligible deferred compensation plan described in section 457(b) is made pursuant to a qualified domestic relations order, rules similar to the rules of section 402(e)(1)(A) shall apply to such distribution or payment.
In prescribing regulations under this subsection and section 401(a)(13), the Secretary of Labor shall consult with the Secretary.
An employee shall be treated as a 5-percent owner for any year if at any time during such year such employee was a 5-percent owner (as defined in section 416(i)(1)) of the employer.
An employee is in the top-paid group of employees for any year if such employee is in the group consisting of the top 20 percent of the employees when ranked on the basis of compensation paid during such year.
For purposes of this subsection, the term “compensation” has the meaning given such term by section 415(c)(3).
For purposes of this subsection and subsection (r), employees who are nonresident aliens and who receive no earned income (within the meaning of section 911(d)(2)) from the employer which constitutes income from sources within the United States (within the meaning of section 861(a)(3)) shall not be treated as employees.
In the case of a church plan (as defined in subsection (e)), no employee shall be considered an officer, a person whose principal duties consist of supervising the work of other employees, or a highly compensated employee for any year unless such employee is a highly compensated employee under paragraph (1) for such year.
For purposes of sections 129(d)(8) and 410(b), an employer shall be treated as operating separate lines of business during any year if the employer for bona fide business reasons operates separate lines of business.
For purposes of this subsection, the term “highly compensated employee percentage” means the percentage which highly compensated employees performing services for the line of business are of all employees performing services for the line of business.
For purposes of this subsection, benefits which are attributable to services provided to a line of business shall be treated as provided by such line of business.
For purposes of this subsection, the term “separate line of business” includes an operating unit in a separate geographic area separately operated for a bona fide business reason.
This subsection shall not apply in the case of any affiliated service group (within the meaning of section 414(m)).
Except as provided in this subsection, the term “compensation” has the meaning given such term by section 415(c)(3).
An employer may elect not to include as compensation any amount which is contributed by the employer pursuant to a salary reduction agreement and which is not includible in the gross income of an employee under section 125, 132(f)(4), 402(e)(3), 402(h), or 403(b).
The Secretary shall by regulation provide for alternative methods of determining compensation which may be used by an employer, except that such regulations shall provide that an employer may not use an alternative method if the use of such method discriminates in favor of highly compensated employees (within the meaning of subsection (q)).
For purposes of this subsection, the term “applicable provision” means any provision which specifically refers to this subsection.
All employees who are treated as employed by a single employer under subsection (b), (c), or (m) shall be treated as employed by a single employer for purposes of an applicable section. The provisions of subsection (o) shall apply with respect to the requirements of an applicable section.
For purposes of this subsection, the term “applicable section” means section 79, 106, 117(d), 125, 127, 129, 132, 137, 274(j), 505, or 4980B.
The amount determined under this subparagraph with respect to any plan is the maximum amount of the elective deferrals that the individual would have been permitted to make under the plan in accordance with the limitations referred to in paragraph (1)(A) during the period of qualified military service if the individual had continued to be employed by the employer during such period and received compensation as determined under paragraph (7). Proper adjustment shall be made to the amount determined under the preceding sentence for any elective deferrals actually made during the period of such qualified military service.
For purposes of this paragraph, the term “elective deferral” has the meaning given such term by section 402(g)(3); except that such term shall include any deferral of compensation under an eligible deferred compensation plan (as defined in section 457(b)).
References in subparagraphs (A) and (B) to elective deferrals shall be treated as including references to employee contributions.
If any plan suspends the obligation to repay any loan made to an employee from such plan for any part of any period during which such employee is performing service in the uniformed services (as defined in chapter 43 of title 38, United States Code), whether or not qualified military service, such suspension shall not be taken into account for purposes of section 72(p), 401(a), or 4975(d)(1).
For purposes of this subsection, the term “qualified military service” means any service in the uniformed services (as defined in chapter 43 of title 38, United States Code) by any individual if such individual is entitled to reemployment rights under such chapter with respect to such service.
For purposes of this subsection, the term “individual account plan” means any defined contribution plan (including any tax-sheltered annuity plan under section 403(b), any simplified employee pension under section 408(k), any qualified salary reduction arrangement under section 408(p), and any eligible deferred compensation plan (as defined in section 457(b))).
For benefit accrual purposes, an employer sponsoring a retirement plan may treat an individual who dies or becomes disabled (as defined under the terms of the plan) while performing qualified military service with respect to the employer maintaining the plan as if the individual has resumed employment in accordance with the individual’s reemployment rights under chapter 43 of title 38, United States Code, on the day preceding death or disability (as the case may be) and terminated employment on the actual date of death or disability. In the case of any such treatment, and subject to subparagraphs (B) and (C), any full or partial compliance by such plan with respect to the benefit accrual requirements of paragraph (8) with respect to such individual shall be treated for purposes of paragraph (1) as if such compliance were required under such chapter 43.
Subparagraph (A) shall apply only if all individuals performing qualified military service with respect to the employer maintaining the plan (as determined under subsections (b), (c), (m), and (o)) who die or became disabled as a result of performing qualified military service prior to reemployment by the employer are credited with service and benefits on reasonably equivalent terms.
This subsection shall not apply to any retirement plan to which chapter 43 of title 38, United States Code, does not apply.
For purposes of this section, any reference to chapter 43 of title 38, United States Code, shall be treated as a reference to such chapter as in effect on December 12, 1994 (without regard to any subsequent amendment).
Notwithstanding subparagraph (A)(i), for purposes of section 401(k)(2)(B)(i)(I), 403(b)(7)(A)(ii), 403(b)(11)(A), or 457(d)(1)(A)(ii),22 See References in Text note below. an individual shall be treated as having been severed from employment during any period the individual is performing service in the uniformed services described in section 3401(h)(2)(A).
If an individual elects to receive a distribution by reason of clause (i), the plan shall provide that the individual may not make an elective deferral or employee contribution during the 6-month period beginning on the date of the distribution.
Subparagraph (A)(iii) shall apply only if all employees of an employer (as determined under subsections (b), (c), (m), and (o)) performing service in the uniformed services described in section 3401(h)(2)(A) are entitled to receive differential wage payments on reasonably equivalent terms and, if eligible to participate in a retirement plan maintained by the employer, to make contributions based on the payments on reasonably equivalent terms. For purposes of applying this subparagraph, the provisions of paragraphs (3), (4), and (5) of section 410(b) shall apply.
For purposes of this paragraph, the term “differential wage payment” has the meaning given such term by section 3401(h)(2).
An applicable employer plan shall not be treated as failing to meet any requirement of this title solely because the plan permits an eligible participant to make additional elective deferrals in any plan year.
In the case of a year beginning after December 31, 2006, the Secretary shall adjust annually the $5,000 amount in subparagraph (B)(i) and the $2,500 amount in subparagraph (B)(ii) for increases in the cost-of-living at the same time and in the same manner as adjustments under section 415(d); except that the base period taken into account shall be the calendar quarter beginning July 1, 2005, and any increase under this subparagraph which is not a multiple of $500 shall be rounded to the next lower multiple of $500. In the case of a year beginning after December 31, 2025, the Secretary shall adjust annually the adjusted dollar amounts applicable under clauses (i) and (ii) of subparagraph (E) for increases in the cost-of-living at the same time and in the same manner as adjustments under the preceding sentence; except that the base period taken into account shall be the calendar quarter beginning July 1, 2024.
In the case of a year beginning after December 31, 2024, the Secretary shall adjust annually the dollar amount described in subparagraph (B)(iii) in the manner provided under clause (i) of this subparagraph, except that the base period taken into account shall be the calendar quarter beginning July 1, 2023.
For purposes of this paragraph, plans described in clauses (i), (ii), and (iv) of paragraph (6)(A) that are maintained by the same employer (as determined under subsection (b), (c), (m) or (o)) shall be treated as a single plan, and plans described in clause (iii) of paragraph (6)(A) that are maintained by the same employer shall be treated as a single plan.
An applicable employer plan shall be treated as failing to meet the nondiscrimination requirements under section 401(a)(4) with respect to benefits, rights, and features unless the plan allows all eligible participants to make the same election with respect to the additional elective deferrals under this subsection.
For purposes of subparagraph (A), all plans maintained by employers who are treated as a single employer under subsection (b), (c), (m), or (o) of section 414 shall be treated as 1 plan, except that a plan described in clause (i) of section 410(b)(6)(C) shall not be treated as a plan of the employer until the expiration of the transition period with respect to such plan (as determined under clause (ii) of such section).
This subsection shall not apply to a participant for any year for which a higher limitation applies to the participant under section 457(b)(3).
Except as provided in subparagraph (C), in the case of an eligible participant whose wages (as defined in section 3121(a)) for the preceding calendar year from the employer sponsoring the plan exceed $145,000, paragraph (1) shall apply only if any additional elective deferrals are designated Roth contributions (as defined in section 402A(c)(1)) made pursuant to an employee election.
In the case of an applicable employer plan with respect to which subparagraph (A) applies to any participant for a plan year, paragraph (1) shall not apply to the plan unless the plan provides that any eligible participant may make the participant’s additional elective deferrals as designated Roth contributions.
Subparagraph (A) shall not apply in the case of an applicable employer plan described in paragraph (6)(A)(iv).
The Secretary may provide by regulations that an eligible participant may elect to change the participant’s election to make additional elective deferrals if the participant’s compensation is determined to exceed the limitation under subparagraph (A) after the election is made.
In the case of a year beginning after December 31, 2024, the Secretary shall adjust annually the $145,000 amount in subparagraph (A) for increases in the cost-of-living at the same time and in the same manner as adjustments under 415(d); except that the base period taken into account shall be the calendar quarter beginning July 1, 2023, and any increase under this subparagraph which is not a multiple of $5,000 shall be rounded to the next lower multiple of $5,000.
Subparagraph (A) shall not apply to an election by an employee unless the election is made no later than the date which is 90 days after the date of the first elective contribution with respect to the employee under the arrangement.
Subparagraph (A) shall not apply to any election by an employee unless the amount of any distribution by reason of the election is equal to the amount of elective contributions made with respect to the first payroll period to which the eligible automatic contribution arrangement applies to the employee and any succeeding payroll period beginning before the effective date of the election (and earnings attributable thereto).
A withdrawal described in paragraph (1) (subject to the limitation of paragraph (2)(C)) shall not be taken into account for purposes of section 401(k)(3) or for purposes of applying the limitation under section 402(g)(1).
Except as provided in this subsection, the requirements of this title shall be applied to any defined benefit plan or applicable defined contribution plan which is part of an eligible combined plan in the same manner as if each such plan were not a part of the eligible combined plan. In the case of a termination of the defined benefit plan and the applicable defined contribution plan forming part of an eligible combined plan, the plan administrator shall terminate each such plan separately.
The benefit requirements of this subparagraph are met with respect to the defined benefit plan forming part of the eligible combined plan if the accrued benefit of each participant derived from employer contributions, when expressed as an annual retirement benefit, is not less than the applicable percentage of the participant’s final average pay. For purposes of this clause, final average pay shall be determined using the period of consecutive years (not exceeding 5) during which the participant had the greatest aggregate compensation from the employer.
If the defined benefit plan under clause (i) is an applicable defined benefit plan as defined in section 411(a)(13)(B) which meets the interest credit requirements of section 411(b)(5)(B)(i), the plan shall be treated as meeting the requirements of clause (i) with respect to any plan year if each participant receives a pay credit for the year which is not less than the percentage of compensation determined in accordance with the following table:
If the participant’s age as of the beginning of the year is— | The percentage is— |
|---|---|
30 or less | 2 |
Over 30 but less than 40 | 4 |
40 or over but less than 50 | 6 |
50 or over | 8. |
For purposes of this subparagraph, years of service shall be determined under the rules of paragraphs (4), (5), and (6) of section 411(a), except that the plan may not disregard any year of service because of a participant making, or failing to make, any elective deferral with respect to the qualified cash or deferred arrangement to which subparagraph (C) applies.
An applicable defined contribution plan shall not be treated as failing to meet the requirements of clause (i) because the employer makes nonelective contributions under the plan but such contributions shall not be taken into account in determining whether the requirements of clause (i)(II) are met.
In the case of a defined benefit plan or applicable defined contribution plan forming part of an eligible combined plan, the requirements of this subparagraph are met if all contributions and benefits under each such plan, and all rights and features under each such plan, must be provided uniformly to all participants.
The requirements of this subparagraph are met if the requirements of clauses (ii) and (iii) are met.
The requirements of this clause are met if the applicable defined contribution plan and defined benefit plan forming part of an eligible combined plan meet the requirements of sections 401(a)(4) and 410(b) without being combined with any other plan.
A qualified cash or deferred arrangement which is included in an applicable defined contribution plan forming part of an eligible combined plan shall be treated as meeting the requirements of section 401(k)(3)(A)(ii) if the requirements of paragraph (2)(C) are met with respect to such arrangement.
In applying section 401(m)(11) to any matching contribution with respect to a contribution to which paragraph (2)(C) applies, the contribution requirement of paragraph (2)(C) and the notice requirements of paragraph (5)(B) shall be substituted for the requirements otherwise applicable under clauses (i) and (ii) of section 401(m)(11)(A).
A defined benefit plan and applicable defined contribution plan forming part of an eligible combined plan for any plan year shall be treated as meeting the requirements of section 416 for the plan year.
The requirements of this subparagraph are met if the requirements of clauses (ii) and (iii) are met.
The requirements of this clause are met if each employee eligible to participate in the arrangement is, within a reasonable period before any year, given notice of the employee’s rights and obligations under the arrangement.
An eligible combined plan shall be treated as a single plan for purposes of sections 6058 and 6059.
The term “applicable defined contribution plan” means a defined contribution plan which includes a qualified cash or deferred arrangement.
The term “qualified cash or deferred arrangement” has the meaning given such term by section 401(k)(2).
If a plan falls within the definition of a CSEC plan under this subsection (without regard to this paragraph), such plan shall be a CSEC plan unless the plan sponsor elects not later than the close of the first plan year of the plan beginning after December 31, 2013, not to be treated as a CSEC plan. An election under the preceding sentence shall take effect for such plan year and, once made, may be revoked only with the consent of the Secretary.
If a plan described in subparagraph (A) is treated as a CSEC plan, section 104 of the Pension Protection Act of 2006, as amended by the Preservation of Access to Care for Medicare Beneficiaries and Pension Relief Act of 2010, shall cease to apply to such plan as of the first date as of which such plan is treated as a CSEC plan.
Paragraph (1) shall not apply to a transfer or merger unless the participant’s or beneficiary’s total accrued benefit immediately after the transfer or merger is equal to or greater than the participant’s or beneficiary’s total accrued benefit immediately before the transfer or merger, and such total accrued benefit is nonforfeitable after the transfer or merger.
A plan or annuity contract shall not fail to be considered to be described in section 401(a) or 403(b) merely because such plan or annuity contract engages in a transfer or merger described in this subsection.
The term “annuity contract” includes a custodial account described in section 403(b)(7) and a retirement income account described in section 403(b)(9).
Nothing in this subsection shall relieve an employer of any obligation imposed on it to make contributions to a plan to meet the minimum funding standards under sections 412 and 430 or to prevent or restore an impermissible forfeiture in accordance with section 411.
Notwithstanding paragraph (1), a plan to which paragraph (1) applies shall observe any limitations imposed on it by section 401(a)(17) or 415. The plan may enforce such limitations using any method approved by the Secretary for recouping benefits previously paid or allocations previously made in excess of such limitations.
The Secretary may issue regulations or other guidance of general applicability specifying how benefit overpayments and their recoupment or non-recoupment from a participant or beneficiary shall be taken into account for purposes of satisfying any requirement applicable to a plan to which paragraph (1) applies.
For purposes of this subsection, the term “annual reminder notice” means the notice described in section 111(c) of the Employee Retirement Income Security Act of 1974.
Any plan or arrangement shall not fail to be treated as a plan described in sections 401(a), 403(b), 408, or 457(b), as applicable, solely by reason of a corrected error.
If the requirements of paragraph (2)(B) are satisfied, the employer will not be required to provide eligible employees with the missed amount of elective deferrals resulting from a reasonable administrative error described in paragraph (2)(A)(i) or (ii) through a qualified nonelective contribution, or otherwise.
(Added Pub. L. 93–406, title II, § 1015, Sept. 2, 1974, 88 Stat. 925; amended Pub. L. 94–455, title XIX, §§ 1901(a)(64), 1906(b)(13)(A), Oct. 4, 1976, 90 Stat. 1775, 1834; Pub. L. 95–600, title I, § 152(d), Nov. 6, 1978, 92 Stat. 2799; Pub. L. 96–364, title II, §§ 207, 208(a), title IV, § 407(b), Sept. 26, 1980, 94 Stat. 1288, 1289, 1305; Pub. L. 96–605, title II, § 201(a), Dec. 28, 1980, 94 Stat. 3526; Pub. L. 96–613, § 5(a), Dec. 28, 1980, 94 Stat. 3580; Pub. L. 97–248, title II, §§ 240(c), 246(a), 248(a), Sept. 3, 1982, 96 Stat. 520, 525, 526; Pub. L. 98–369, div. A, title IV, § 491(d)(26), (27), title V, § 526(a)(1), (b)(1), (d)(1), (2), title VII, § 713(i), July 18, 1984, 98 Stat. 850, 874, 875, 960; Pub. L. 98–397, title II, § 204(b), Aug. 23, 1984, 98 Stat. 1445; Pub. L. 99–514, title XI, §§ 1114(a), (b)(11), 1115(a), 1117(c), 1146(a), (b), 1151(e)(1), (i), title XIII, § 1301(j)(4), title XVIII, §§ 1852(f), 1898(c)(2)(A), (4)(A), (6)(A), (7)(A)(ii)–(vii), 1899A(12), Oct. 22, 1986, 100 Stat. 2448, 2451, 2452, 2462, 2491, 2506, 2507, 2657, 2868, 2951, 2953, 2954, 2958; Pub. L. 100–203, title IX, § 9305(c), Dec. 22, 1987, 101 Stat. 1330–352; Pub. L. 100–647, title I, §§ 1011(d)(8), (e)(4), (h)(5), (i)(1)–(4)(A), (j)(1), (2), 1011A(b)(3), 1011B(a)(16), (17), (19), (20), 1018(t)(8)(E)–(G), title II, § 2005(c)(1), (2), title III, §§ 3011(b)(4), (5), 3021(b)(1), (2)(A), title VI, § 6067(a), Nov. 10, 1988, 102 Stat. 3460, 3461, 3465, 3467, 3468, 3473, 3485, 3589, 3611, 3612, 3625, 3631, 3632, 3703; Pub. L. 101–140, title II, §§ 203(a)(6), 204(b)(2), Nov. 8, 1989, 103 Stat. 831, 833; Pub. L. 101–239, title VII, §§ 7811(m)(5), 7813(b), 7841(a)(2), Dec. 19, 1989, 103 Stat. 2412, 2413, 2427; Pub. L. 101–508, title XI, § 11703(b)(1), Nov. 5, 1990, 104 Stat. 1388–517; Pub. L. 102–318, title V, § 521(b)(20)–(22), July 3, 1992, 106 Stat. 311; Pub. L. 104–188, title I, §§ 1421(b)(9)(C), 1431(a), (b)(1), (c)(1)(A), (D), (E), 1434(b), 1454(a), 1461(a), 1462(a), 1704(n)(1), Aug. 20, 1996, 110 Stat. 1798, 1802, 1803, 1807, 1817, 1822, 1824, 1883; Pub. L. 105–34, title XV, § 1522(a), title XVI, § 1601(d)(6)(A), (7), (h)(2)(D)(i), (ii), Aug. 5, 1997, 111 Stat. 1070, 1089, 1090, 1092; Pub. L. 105–206, title VI, § 6018(c), July 22, 1998, 112 Stat. 822; Pub. L. 106–554, § 1(a)(7) [title III, § 314(e)(2)], Dec. 21, 2000, 114 Stat. 2763, 2763A–643; Pub. L. 107–16, title VI, §§ 631(a), 635(a)–(c), June 7, 2001, 115 Stat. 111, 117; Pub. L. 107–147, title IV, § 411(o)(3)–(8), Mar. 9, 2002, 116 Stat. 48, 49; Pub. L. 108–311, title IV, § 408(a)(15), Oct. 4, 2004, 118 Stat. 1192; Pub. L. 109–280, title I, § 114(c), title IX, §§ 902(d)(1), 903(a), 906(a)(1), (b)(1)(C), title XI, § 1106(b), Aug. 17, 2006, 120 Stat. 853, 1036, 1040, 1051, 1052, 1062; Pub. L. 110–28, title VI, § 6611(a)(2), (b)(2), May 25, 2007, 121 Stat. 180, 181; Pub. L. 110–245, title I, §§ 104(b), 105(b)(1), June 17, 2008, 122 Stat. 1626, 1628; Pub. L. 110–289, div. A, title VI, § 1604(b)(4), July 30, 2008, 122 Stat. 2829; Pub. L. 110–458, title I, §§ 101(d)(2)(E), 109(b)(4)–(c)(1), Dec. 23, 2008, 122 Stat. 5099, 5111; Pub. L. 113–97, title II, §§ 201, 203(a), Apr. 7, 2014, 128 Stat. 1121, 1138; Pub. L. 113–235, div. P, § 3(b), Dec. 16, 2014, 128 Stat. 2829; Pub. L. 113–295, div. A, title II, § 221(a)(19)(B)(i), (ii), (55), Dec. 19, 2014, 128 Stat. 4039, 4045; Pub. L. 114–113, div. Q, title III, § 336(a)(1), (d)(1), Dec. 18, 2015, 129 Stat. 3109, 3112; Pub. L. 115–141, div. U, title IV, § 401(a)(87)–(91), Mar. 23, 2018, 132 Stat. 1188; Pub. L. 116–136, div. A, title III, § 3609(b), Mar. 27, 2020, 134 Stat. 413; Pub. L. 117–328, div. T, title I, §§ 109(a)–(c), 117(b), title III, §§ 301(b)(1), 315(a), 320(b), 339(a), 350(a), title VI, § 603(a), Dec. 29, 2022, 136 Stat. 5290, 5300, 5337, 5351, 5355, 5374, 5386, 5391.)
Terms defined here
Where the text says “the term … means”. Select a term to jump to its definition.
- accrued benefit § 414(z)(4)(C)
- affiliated service group § 414(m)(2)
- alternate payee § 414(p)(8)
- annual reminder notice § 414(bb)(3)
- annuity contract § 414(z)(4)(B)
- applicable defined contribution plan § 414(x)(7)(A)
- applicable employer plan § 414(v)(6)(A)
- applicable employer plan § 414(w)(5)
- applicable percentage § 414(l)(2)(B)
- applicable provision § 414(s)(4)
- applicable section § 414(t)(2)
- church or convention or association of churches § 414(z)(4)(A)
- church plan § 414(e)(1)
- church plan § 414(e)(2)
- compensation § 414(n)(5)(C)(iii)
- compensation § 414(q)(4)
- compensation § 414(s)(1)
- controlled group § 414(l)(2)(D)(v)
- corrected error § 414(cc)(2)
- correction period § 414(e)(4)(C)
- defined benefit plan § 414(j)
- defined contribution plan § 414(i)
- differential wage payment § 414(u)(12)(D)
- domestic relations order § 414(p)(1)(B)
- earliest retirement age § 414(p)(4)(B)
- elective deferral § 414(u)(2)(C)
- elective deferral § 414(v)(6)(B)
- eligible automatic contribution arrangement § 414(w)(3)
- eligible combined plan § 414(x)(2)(A)
- eligible participant § 414(v)(5)
- excess assets § 414(l)(2)(C)
- governmental plan § 414(d)
- governmental plan § 414(d)
- highly compensated employee § 414(n)(5)(C)(i)
- highly compensated employee § 414(q)(1)
- highly compensated employee percentage § 414(r)(4)
- individual account plan § 414(u)(6)
- leased employee § 414(n)(2)
- multiemployer plan § 414(f)(1)
- multiemployer plan § 414(f)(4)
- nonhighly compensated work force § 414(n)(5)(C)(ii)
- nonqualified church-controlled organization § 414(c)(2)(B)
- organization § 414(m)(6)(A)
- permissible withdrawal § 414(w)(2)(A)
- plan administrator § 414(g)
- qualified cash or deferred arrangement § 414(x)(7)(B)
- qualified domestic relations order § 414(p)(1)(A)
- qualified military service § 414(u)(5)
- related organizations § 414(m)(5)(B)
- related persons § 414(n)(6)(A)
- separate line of business § 414(r)(7)
- service organization § 414(m)(3)
- small employer § 414(x)(2)(A)(iv)
- unenrolled participant § 414(bb)(2)
Regulations under this section
Treasury regulations (26 CFR) issued under § 414
- § 1.414(b)-1 Controlled group of corporations.
- § 1.414(c)-1 Commonly controlled trades or businesses.
- § 1.414(c)-2 Two or more trades or businesses under common control.
- § 1.414(c)-3 Exclusion of certain interests or stock in determining control.
- § 1.414(c)-4 Rules for determining ownership.
- § 1.414(c)-5 Certain tax-exempt organizations.
- § 1.414(c)-6 Effective date.
- § 1.414(e)-1 Definition of church plan.
- § 1.414(f)-1 Definition of multiemployer plan.
- § 1.414(g)-1 Definition of plan administrator.
- § 1.414(l)-1 Mergers and consolidations of plans or transfers of plan assets.
- § 1.414(q)-1 Highly compensated employee.
- § 1.414(q)-1T Highly compensated employee (temporary).
- § 1.414(r)-0 Table of contents.
- § 1.414(r)-1 Requirements applicable to qualified separate lines of business.
- § 1.414(r)-2 Line of business.
- § 1.414(r)-3 Separate line of business.
- § 1.414(r)-4 Qualified separate line of business—fifty-employee and notice requirements.
- § 1.414(r)-5 Qualified separate line of business—administrative scrutiny requirement—safe harbors.
- § 1.414(r)-6 Qualified separate line of business—administrative scrutiny requirement—individual determinations.
- § 1.414(r)-7 Determination of the employees of an employer's qualified separate lines of business.
- § 1.414(r)-8 Separate application of section 410(b).
- § 1.414(r)-9 Separate application of section 401(a)(26).
- § 1.414(r)-11 Definitions and special rules.
- § 1.414(s)-1 Definition of compensation.
- § 1.414(v)-1 Catch-up contributions.
- § 1.414(v)-2 Catch-up contributions required to be designated Roth contributions under section 414(v)(7).
- § 1.414(w)-1 Permissible withdrawals from eligible automatic contribution arrangements.
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Cross-references
Computed from the citations in the text of Title 26 and 26 CFR.
This section cites 43 other sections
- § 401 Qualified pension, profit-sharing, and stock bonus plans
- § 408(k) Individual retirement accounts
- § 410 Minimum participation standards
- § 411 Minimum vesting standards
- § 415 Limitations on benefits and contribution under qualified plans
- § 416 Special rules for top-heavy plans
- § 1563(a) Definitions and special rules
- § 404(a) Deduction for contributions of an employer to an employees’ trust or annuity plan and compensation under a deferred-payment plan
- § 501 Exemption from tax on corporations, certain trusts, etc.
- § 3121(w)(3)(B) Definitions
- § 403(b)(12)(B) Taxation of employee annuities
- § 7701(a)(40) Definitions
- § 7871(d) Indian tribal governments treated as States for certain purposes
- § 513 Unrelated trade or business
- § 72(m)(7) Annuities; certain proceeds of endowment and life insurance contracts
- § 4975 Tax on prohibited transactions
- § 430 Minimum funding standards for single-employer defined benefit pension plans
- § 144(a)(3) Qualified small issue bond; qualified student loan bond; qualified redevelopment bond
- § 318(a) Constructive ownership of stock
- § 79 Group-term life insurance purchased for employees
- § 106 Contributions by employer to accident and health plans
- § 117(d) Qualified scholarships
- § 125 Cafeteria plans
- § 127 Educational assistance programs
Show 19 more
- § 129 Dependent care assistance programs
- § 132 Certain fringe benefits
- § 137 Adoption assistance programs
- § 274(j) Disallowance of certain entertainment, etc., expenses
- § 505 Additional requirements for organizations described in paragraph (9) or (17) of section 501(c)
- § 4980B Failure to satisfy continuation coverage requirements of group health plans
- § 402(e)(3) Taxability of beneficiary of employees’ trust
- § 457 Deferred compensation plans of State and local governments and tax-exempt organizations
- § 417 Definitions and special rules for purposes of minimum survivor annuity requirements
- § 409(d) Qualifications for tax credit employee stock ownership plans
- § 911(d)(2) Citizens or residents of the United States living abroad
- § 861(a)(3) Income from sources within the United States
- § 3401(h)(2)(A) Definitions
- § 402A(c)(1) Optional treatment of elective deferrals as Roth contributions
- § 4980D(d)(2) Failure to meet certain group health plan requirements
- § 6058 Information required in connection with certain plans of deferred compensation
- § 6059 Periodic report of actuary
- § 219(g)(5)(A) Retirement savings
- § 412 Minimum funding standards
Cited by 87 Code sections
- § 30B(f)(4)(A) Alternative motor vehicle credit
- § 41(e)(7)(E)(iii) Credit for increasing research activities
- § 45E(b)(1)(B)(i) Small employer pension plan startup costs
- § 45F(c)(2)(B)(iii) Employer-provided child care credit
- § 45P(b)(3) Employer wage credit for employees who are active duty members of the uniformed services
- § 45R(e)(1)(B) Employee health insurance expenses of small employers
- § 45S(c)(3)(A) Employer credit for paid family and medical leave
- § 45T(b)(1) Auto-enrollment option for retirement savings options provided by small employers
- § 45AA(d)(2) Military spouse retirement plan eligibility credit for small employers
- § 56A(c)(11)(B)(i) Adjusted financial statement income
- § 72(m)(10) Annuities; certain proceeds of endowment and life insurance contracts
- § 79(d)(7)(B) Group-term life insurance purchased for employees
- § 83(i)(5) Property transferred in connection with performance of services
- § 101(j)(2)(A)(ii)(II) Certain death benefits
- § 105(h)(8) Amounts received under accident and health plans
- § 108(e)(4)(C) Income from discharge of indebtedness
- § 117(d)(3) Qualified scholarships
- § 125(g)(4) Cafeteria plans
- § 127(b)(2) Educational assistance programs
- § 129(d)(2) Dependent care assistance programs
- § 132(j)(6) Certain fringe benefits
- § 162(m)(5)(B)(iii) Trade or business expenses
- § 170(e)(4)(D)(iii) Charitable, etc., contributions and gifts
- § 199A(g)(3)(D)(ii)(II) Qualified business income
Show 63 more
- § 220(c)(4)(D)(i) Archer MSAs
- § 264(e)(5)(B) Certain amounts paid in connection with insurance contracts
- § 274(e)(4) Disallowance of certain entertainment, etc., expenses
- § 401(a)(4) Qualified pension, profit-sharing, and stock bonus plans
- § 402(b)(4)(C) Taxability of beneficiary of employees’ trust
- § 402A(e)(2)(A)(ii) Optional treatment of elective deferrals as Roth contributions
- § 403(b)(1)(A)(iii) Taxation of employee annuities
- § 404(a)(10) Deduction for contributions of an employer to an employees’ trust or annuity plan and compensation under a deferred-payment plan
- § 404A(g)(1)(A) Deduction for certain foreign deferred compensation plans
- § 406(b)(1)(A) Employees of foreign affiliates covered by section 3121(l) agreements
- § 407(b)(1)(A) Certain employees of domestic subsidiaries engaged in business outside the United States
- § 408(k)(2)(C) Individual retirement accounts
- § 409A(d)(6) Inclusion in gross income of deferred compensation under nonqualified deferred compensation plans
- § 410(b)(2)(C)(i) Minimum participation standards
- § 411(a)(3)(G) Minimum vesting standards
- § 412(d)(3) Minimum funding standards
- § 413(e)(3)(C) Collectively bargained plans, etc.
- § 414A(b)(1) Requirements related to automatic enrollment
- § 415(b)(2)(I)(i) Limitations on benefits and contribution under qualified plans
- § 416(i)(1)(A)(iii) Special rules for top-heavy plans
- § 419A(h)(2) Qualified asset account; limitation on additions to account
- § 423(b)(4)(D) Employee stock purchase plans
- § 430(k)(6)(C) Minimum funding standards for single-employer defined benefit pension plans
- § 433(g)(6)(B) Minimum funding standards for CSEC plans
- § 436(d)(3)(B)(ii) Funding-based limits on benefits and benefit accruals under single-employer plans
- § 448(c)(2) Limitation on use of cash method of accounting
- § 457(e)(11)(B)(iv) Deferred compensation plans of State and local governments and tax-exempt organizations
- § 501(c)(17)(A)(ii) Exemption from tax on corporations, certain trusts, etc.
- § 505(b)(5) Additional requirements for organizations described in paragraph (9) or (17) of section 501(c)
- § 529A(b)(7)(A)(i) Qualified ABLE programs
- § 818(a)(6)(A) Other definitions and special rules
- § 1402(a)(8) Definitions
- § 3121(v)(1)(B) Definitions
- § 3131(e)(2)(A)(i) Credit for paid sick leave
- § 3132(j) Payroll credit for paid family leave
- § 3134(d) Employee retention credit for employers subject to closure due to COVID–19
- § 3306(r)(1)(B) Definitions
- § 3405(e)(7) Special rules for pensions, annuities, and certain other deferred income
- § 3512(b)(4) Treatment of certain persons as employers with respect to motion picture projects
- § 4960(c)(5)(C)(iv) Tax on excess tax-exempt organization executive compensation
- § 4971(e)(2)(B) Taxes on failure to meet minimum funding standards
- § 4975(d)(1)(B) Tax on prohibited transactions
- § 4977(e) Tax on certain fringe benefits provided by an employer
- § 4979(f)(1) Tax on certain excess contributions
- § 4980(c)(1)(B) Tax on reversion of qualified plan assets to employer
- § 4980B(d)(2) Failure to satisfy continuation coverage requirements of group health plans
- § 4980D(b)(3)(C) Failure to meet certain group health plan requirements
- § 4980E(e) Failure of employer to make comparable Archer MSA contributions
- § 4980F(f)(1)(B) Failure of applicable plans reducing benefit accruals to satisfy notice requirements
- § 4980G(d) Failure of employer to make comparable health savings account contributions
- § 5000(b)(2)(B) Certain group health plans
- § 6047(d)(1)(A) Information relating to certain trusts and annuity plans
- § 6057(a)(1) Annual registration, etc.
- § 6058(a) Information required in connection with certain plans of deferred compensation
- § 6433(f)(2)(B) Saver’s Match
- § 6692 Failure to file actuarial report
- § 7528(b)(2)(C)(ii) Internal Revenue Service user fees
- § 7702(j)(2)(B) Life insurance contract defined
- § 7705(c)(4) Certified professional employer organizations
- § 9802(f) Prohibiting discrimination against individual participants and beneficiaries based on health status
- § 9803(a) Guaranteed renewability in multiemployer plans and certain multiple employer welfare arrangements
- § 9812(c)(1)(B) Parity in mental health and substance use disorder benefits
- § 9832(d)(2) Definitions
Cited in 173 regulations not issued under it
- § 1.45R-0 Table of contents.
- § 1.45R-1 Definitions.
- § 1.45R-2 Eligibility for the credit.
- § 1.46-8 Requirements for taxpayers electing additional one-percent investment credit (TRASOP's).
- § 1.61-21 Taxation of fringe benefits.
- § 1.61-22 Taxation of split-dollar life insurance arrangements.
- § 1.72(p)-1 Loans treated as distributions.
- § 1.101-1 Exclusion from gross income of proceeds of life insurance contracts payable by reason of death.
- § 1.105-11 Self-insured medical reimbursement plan.
- § 1.108-2 Acquisition of indebtedness by a person related to the debtor.
- § 1.127-2 Qualified educational assistance program.
- § 1.132-1 Exclusion from gross income for certain fringe benefits.
- § 1.132-3 Qualified employee discounts.
- § 1.132-8 Fringe benefit nondiscrimination rules.
- § 1.132-9 Qualified transportation fringes.
- § 1.162-31 The $500,000 deduction limitation for remuneration provided by certain health insurance providers.
- § 1.170A-13 Recordkeeping and return requirements for deductions for charitable contributions.
- § 1.199A-9 Domestic production gross receipts.
- § 1.274-12 Limitation on deductions for certain food or beverage expenses paid or incurred after December 31, 2017.
- § 1.280G-1 Golden parachute payments.
- § 1.338-1 General principles; status of old target and new target.
- § 1.355-7 Recognition of gain on certain distributions of stock or securities in connection with an acquisition.
- § 1.401(a)-1 Post-ERISA qualified plans and qualified trusts; in general.
- § 1.401(a)-4 Optional forms of benefit (before 1994).
Show 120 more
- § 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)-20 Requirements of qualified joint and survivor annuity and qualified preretirement survivor annuity.
- § 1.401(a)(2)-1 Refund of mistaken employer contributions and withdrawal liability payments to multiemployer plans.
- § 1.401(a)(4)-1 Nondiscrimination requirements of section 401(a)(4).
- § 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.
- § 1.401(a)(4)-8 Cross-testing.
- § 1.401(a)(4)-11 Additional rules.
- § 1.401(a)(4)-12 Definitions.
- § 1.401(a)(4)-13 Effective dates and fresh-start rules.
- § 1.401(a)(5)-1 Special rules relating to nondiscrimination requirements.
- § 1.401(a)(9)-1 Minimum distribution requirement in general.
- § 1.401(a)(9)-2 Distributions commencing during an employee's lifetime.
- § 1.401(a)(9)-5 Required minimum distributions from defined contribution plans.
- § 1.401(a)(9)-6 Required minimum distributions for defined benefit plans and annuity contracts.
- § 1.401(a)(9)-8 Special rules.
- § 1.401(a)(17)-1 Limitation on annual compensation.
- § 1.401(a)(26)-0 Table of contents.
- § 1.401(a)(26)-5 Employees who benefit under a plan.
- § 1.401(a)(26)-8 Definitions.
- § 1.401(a)(26)-9 Effective dates and transition rules.
- § 1.401(a)(31)-1 Requirement to offer direct rollover of eligible rollover distributions; questions and answers.
- § 1.401(a)(35)-1 Diversification requirements for certain defined contribution plans.
- § 1.401(b)-1 Certain retroactive changes in plan.
- § 1.401(k)-0 Table of contents.
- § 1.401(k)-1 Certain cash or deferred arrangements.
- § 1.401(k)-2 ADP test.
- § 1.401(k)-3 Safe harbor requirements.
- § 1.401(k)-6 Definitions.
- § 1.401(l)-0 Table of contents.
- § 1.401(l)-1 Permitted disparity in employer-provided contributions or benefits.
- § 1.401(l)-2 Permitted disparity for defined contribution plans.
- § 1.401(l)-3 Permitted disparity for defined benefit plans.
- § 1.401(m)-0 Table of contents.
- § 1.401(m)-1 Employee contributions and matching contributions.
- § 1.401(m)-2 ACP test.
- § 1.401(m)-3 Safe harbor requirements.
- § 1.401(m)-5 Definitions.
- § 1.402(a)-1 Taxability of beneficiary under a trust which meets the requirements of section 401(a).
- § 1.402(c)-2 Eligible rollover distributions.
- § 1.402(g)-1 Limitation on exclusion for elective deferrals.
- § 1.402(g)-2 Increased limit for catch-up contributions.
- § 1.402A-1 Designated Roth Accounts.
- § 1.403(b)-1 General overview of taxability under an annuity contract purchased by a section 501(c)(3) organization or a public school.
- § 1.403(b)-2 Definitions.
- § 1.403(b)-3 Exclusion for contributions to purchase section 403(b) contracts.
- § 1.403(b)-4 Contribution limitations.
- § 1.403(b)-5 Nondiscrimination rules.
- § 1.403(b)-6 Timing of distributions and benefits.
- § 1.403(b)-10 Miscellaneous provisions.
- § 1.403(b)-11 Applicable dates.
- § 1.404(e)-1A Contributions on behalf of a self-employed individual to or under a qualified pension, annuity, or profit-sharing plan.
- § 1.404(g)-1 Deduction of employer liability payments.
- § 1.409A-1 Definitions and covered plans.
- § 1.409A-2 Deferral elections.
- § 1.409A-3 Permissible payments.
- § 1.409(p)-1 Prohibited allocation of securities in an S corporation.
- § 1.410(a)-1 Minimum participation standards; general rules.
- § 1.410(a)-2 Effective dates.
- § 1.410(b)-5 Average benefit percentage test.
- § 1.410(b)-6 Excludable employees.
- § 1.410(b)-7 Definition of plan and rules governing plan disaggregation and aggregation.
- § 1.410(b)-8 Additional rules.
- § 1.410(b)-9 Definitions.
- § 1.410(b)-10 Effective dates and transition rules.
- § 1.410(d)-1 Election by church to have participation, vesting, funding, etc. provisions apply.
- § 1.411(a)-1 Minimum vesting standards; general rules.
- § 1.411(a)-3T Vesting in employer-derived benefits (temporary).
- § 1.411(a)-4 Forfeitures, suspensions, etc.
- § 1.411(a)-5 Service included in determination of nonforfeitable percentage.
- § 1.411(a)-7 Definitions and special rules.
- § 1.411(a)-11 Restriction and valuation of distributions.
- § 1.411(a)(13)-1 Statutory hybrid plans.
- § 1.411(b)(5)-1 Reduction in rate of benefit accrual under a defined benefit plan.
- § 1.411(c)-1 Allocation of accrued benefits between employer and employee contributions.
- § 1.411(d)-3 Section 411(d)(6) protected benefits.
- § 1.411(d)-4 Section 411(d)(6) protected benefits.
- § 1.412(c)(1)-2 Shortfall method.
- § 1.413-1 Special rules for collectively bargained plans.
- § 1.413-2 Special rules for plans maintained by more than one employer.
- § 1.415(a)-1 General rules with respect to limitations on benefits and contributions under qualified plans.
- § 1.415(b)-1 Limitations for defined benefit plans.
- § 1.415(c)-1 Limitations for defined contribution plans.
- § 1.415(c)-2 Compensation.
- § 1.415(d)-1 Cost-of-living adjustments.
- § 1.415(f)-1 Aggregating plans.
- § 1.415(g)-1 Disqualification of plans and trusts.
- § 1.415(j)-1 Limitation year.
- § 1.416-1 Questions and answers on top-heavy plans.
- § 1.417(e)-1 Restrictions and valuations of distributions from plans subject to sections 401(a)(11) and 417.
- § 1.419A(f)(6)-1 Exception for 10 or more employer plan.
- § 1.423-2 Employee stock purchase plan defined.
- § 1.430(a)-1 Determination of minimum required contribution.
- § 1.430(d)-1 Determination of target normal cost and funding target.
- § 1.430(f)-1 Effect of prefunding balance and funding standard carryover balance.
- § 1.430(g)-1 Valuation date and valuation of plan assets.
- § 1.430(h)(2)-1 Interest rates used to determine present value.
- § 1.430(h)(3)-2 Plan-specific substitute mortality tables used to determine present value.
- § 1.430(i)-1 Special rules for plans in at-risk status.
- § 1.430(j)-1 Payment of minimum required contributions.
- § 1.432(e)(9)-1 Benefit suspensions for multiemployer plans in critical and declining status.
- § 1.436-1 Limits on benefits and benefit accruals under single employer defined benefit plans.
- § 1.448-1T Limitation on the use of the cash receipts and disbursements method of accounting (temporary).
- § 1.457-2 Definitions.
- § 1.457-4 Annual deferrals, deferral limitations, and deferral agreements under eligible plans.
- § 1.457-10 Miscellaneous provisions.
- § 1.505(c)-1T Questions and answers relating to the notification requirement for recognition of exemption under paragraphs (9), (17) and (20) of Section 501(c) (temporary).
- § 1.529A-2 Qualified ABLE program.
- § 1.848-1 Definitions and special provisions.
- § 1.884-5 Qualified resident.
- § 1.6055-1 Information reporting for minimum essential coverage.
- § 1.7476-1 Interested parties.
- § 1.9006-1 Interest and penalties in case of certain taxable years.
- § 11.410-1 Election by church to have participation, vesting, funding, etc., provisions apply.
- § 31.3121(b)(7)-2 Service by employees who are not members of a public retirement system.
- § 31.3405(c)-1 Withholding on eligible rollover distributions; questions and answers.
- § 35.3405-1T Questions and answers relating to withholding on pensions, annuities, and certain other deferred income (temporary regulations).
And 29 more; search the reader to find them.
Amendment history
From the source credit and the official notes, newest first.
- Amended by Pub. L. 117–328Parts changed in 2022: (b) (m)(6)(B) (m)(6)(B)(i) (p)(1)(B) (p)(1)(B)(ii) (v)(2)(B)(i) (v)(2)(B)(ii) (v)(2)(B)(iii) (v)(2)(C) (v)(2)(E) (v)(7) (aa) (bb) (cc)
- Amended by Pub. L. 116–136Parts changed in 2020: (y)(1)(D)
- Amended by Pub. L. 115–141Parts changed in 2018: (l)(2)(G) (u)(6) (x)(1) (y)(1)(C)(i) (y)(2)
- Amended by Pub. L. 114–113Parts changed in 2015: (c) (z)
- Amended by Pub. L. 113–295Parts changed in 2014: (n)(3)(C) (t)(2) (v)(2)(B)(i) (y) (y)(1)(C) (y)(2) (y)(3)
- Amended by Pub. L. 113–235
- Amended by Pub. L. 113–97
- Amended by Pub. L. 110–458Parts changed in 2008: (l)(2)(B)(i)(I) (l)(2)(G) (u) (u)(9) (u)(12) (w)(3)(B) (w)(5)(D) (w)(6) (x)(1)
- Amended by Pub. L. 110–289
- Amended by Pub. L. 110–245
- Amended by Pub. L. 110–28Parts changed in 2007: (f)(6)(A)(ii)(I) (f)(6)(B) (f)(6)(E) (f)(6)(F)
- Amended by Pub. L. 109–280Parts changed in 2006: (d) (f)(6) (h)(2) (l)(2)(B)(i)(I) (w) (x)
- Amended by Pub. L. 108–311Parts changed in 2004: (q)(7)
- Amended by Pub. L. 107–147Parts changed in 2002: (v)(2)(D) (v)(3)(A)(i) (v)(3)(B) (v)(4)(B) (v)(5) (v)(5)(A) (v)(5)(B) (v)(6)(C)
- Amended by Pub. L. 107–16Parts changed in 2001: (p)(10) (p)(11) (p)(12) (v)
- Amended by Pub. L. 106–554Parts changed in 2000: (s)(2)
- Amended by Pub. L. 105–206Parts changed in 1998: (q)(5)
- Amended by Pub. L. 105–34Parts changed in 1997: (e)(5)(A) (e)(5)(C) (e)(5)(E) (n)(3)(C) (q)(7) (t)(2)
- Amended by Pub. L. 104–188Parts changed in 1996: (b) (e)(5) (m)(4)(B) (n)(2)(C) (n)(3)(B) (q)(1) (q)(2) (q)(4) (q)(5) (q)(6) (q)(7) (q)(8) (r)(2)(A) (s)(2) (u)
- Amended by Pub. L. 102–318Parts changed in 1992: (n)(5)(C)(iii)(I) (q)(7)(B)(i) (s)(2)
- Amended by Pub. L. 101–508Parts changed in 1990: (n)(2)(B)
- Amended by Pub. L. 101–239Parts changed in 1989: (n)(3)(C) (p)(10) (p)(11) (r)(1) (t)(2)
- Amended by Pub. L. 101–140
- Amended by Pub. L. 100–647Parts changed in 1988: (k)(2) (l) (l)(2)(G) (m)(4)(A) (m)(4)(C) (n)(3)(A) (n)(3)(C) (o) (p)(4)(B) (p)(9) (p)(10) (q)(1) (q)(1)(D) (q)(6)(C) (q)(8) (q)(8)(F) (q)(11) (q)(12) (r)(3) (s) (s)(1) (s)(2) (t)(1) (t)(2)
- Amended by Pub. L. 100–203Parts changed in 1987: (b)
- Amended by Pub. L. 99–514Parts changed in 1986: (k)(2) (m)(2)(B)(ii) (m)(5) (m)(7) (n)(1) (n)(2)(B) (n)(3) (n)(4) (n)(5) (n)(6) (o) (p)(1)(B)(i) (p)(3)(B) (p)(4)(A) (p)(4)(B) (p)(5) (p)(5)(A) (p)(5)(B) (p)(6)(A)(i) (p)(7)(A) (p)(7)(B) (p)(7)(C) (p)(7)(D) (p)(7)(E) (p)(9) (p)(10) (p)(11) (q) (r) (t)
- Amended by Pub. L. 98–397Parts changed in 1984: (h)(1)(B) (l) (m)(6)(B) (m)(7) (n)(2) (o) (p)
- Amended by Pub. L. 98–369
- Amended by Pub. L. 97–248Parts changed in 1982: (b) (m)(4)(B) (m)(5) (n)
- Amended by Pub. L. 96–605, Pub. L. 96–613Parts changed in 1980: (e) (f) (l) (m)
- Amended by Pub. L. 96–364
- Amended by Pub. L. 95–600Parts changed in 1978: (b)
- Amended by Pub. L. 94–455Parts changed in 1976: (a) (f) (g)(2)(C) (l)
- Added by Pub. L. 93–406
Where it sits in the Code
- Subtitle A Income Taxes
- Chapter 1 NORMAL TAXES AND SURTAXES
- Subchapter D Deferred Compensation, Etc.
- Part I PENSION, PROFIT-SHARING, STOCK BONUS PLANS, ETC.
- Subpart B Special Rules
Nearby sections
- § 410 Minimum participation standards
- § 411 Minimum vesting standards
- § 412 Minimum funding standards
- § 413 Collectively bargained plans, etc.
- § 414 Definitions and special rules
- § 414A Requirements related to automatic enrollment
- § 415 Limitations on benefits and contribution under qualified plans
- § 416 Special rules for top-heavy plans
- § 417 Definitions and special rules for purposes of minimum survivor annuity requirements
Official notes
The Law Revision Counsel's notes for this section (amendments, effective dates and related laws) are long, so they have their own page.