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United States Code (Last Updated: May 24, 2014) |
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Title 26. INTERNAL REVENUE CODE |
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SubTitle A. Income Taxes |
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Chapter 1. NORMAL TAXES AND SURTAXES |
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SubChapter D. Deferred Compensation, Etc. |
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Part I. PENSION, PROFIT-SHARING, STOCK BONUS PLANS, ETC. |
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SubPart B. Special Rules |
| § 410. Minimum participation standards |
| § 411. Minimum vesting standards |
| § 412. Minimum funding standards |
| § 413. Collectively bargained plans, etc. |
| § 414. Definitions and special rules |
| § 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 |
Amendments
1984—Pub. L. 98–397, title II, § 203(c),
1982—Pub. L. 97–248, title II, § 240(d),
1974—Pub. L. 93–406, title II, § 1011,