United States Code (Last Updated: May 24, 2014) |
Title 26. INTERNAL REVENUE 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 E. Treatment of Transfers to Retiree Health Accounts |
§ 420. Transfers of excess pension assets to retiree health accounts |