Part I: PENSION, PROFIT-SHARING, STOCK BONUS PLANS, ETC.
Subpart A: General Rule
- Section 401: Qualified pension, profit-sharing, and stock bonus plans
- Section 402: Taxability of beneficiary of employees’ trust
- Section 402A: Optional treatment of elective deferrals as Roth contributions
- Section 403: Taxation of employee annuities
- Section 404: Deduction for contributions of an employer to an employees’ trust or annuity plan and compensation under a deferred-payment plan
- Section 404A: Deduction for certain foreign deferred compensation plans
- [Section 405: Repealed. Pub. L. 98–369, div. A, title IV, § 491(a), July 18, 1984, 98 Stat. 848]
- Section 406: Employees of foreign affiliates covered by section 3121(l) agreements
- Section 407: Certain employees of domestic subsidiaries engaged in business outside the United States
- Section 408: Individual retirement accounts
- Section 408A: Roth IRAs
- Section 409: Qualifications for tax credit employee stock ownership plans
- Section 409A: Inclusion in gross income of deferred compensation under nonqualified deferred compensation plans
Subpart B: Special Rules
- Section 410: Minimum participation standards
- Section 411: Minimum vesting standards
- Section 412: Minimum funding standards
- Section 413: Collectively bargained plans, etc.
- Section 414: Definitions and special rules
- Section 415: Limitations on benefits and contribution under qualified plans
- Section 416: Special rules for top-heavy plans
- Section 417: Definitions and special rules for purposes of minimum survivor annuity requirements
Subpart C: Insolvent Plans
- [Section 418 to 418D: Repealed. Pub. L. 113–235, div. O, title I, § 108(b)(1), Dec. 16, 2014, 128 Stat. 2787]
- Section 418E: Insolvent plans