Pension, Profit-Sharing, Stock Bonus Plans, Etc.
Authority: Sec. 7805, 68A Stat. 917; 26 U.S.C. 7805.
Section 1.401(a)-1 also issued under 26 U.S.C. 401.
Section 1.401(a)(2)-1 also issued under Multiemployer Pension Plan Amendments Act, Public Law 96-364, 410, (94 Stat. 1208, 1308) (1980).
Section 1.401(a)(5)-1 also issued under 26 U.S.C. 401(a)(5).
Section 1.401(a)(9)-1 is also issued under 26 U.S.C. 401(a)(9).
Section 1.401(a)(9)-2 is also issued under 26 U.S.C. 401(a)(9).
Section 1.401(a)(9)-3 is also issued under 26 U.S.C. 401(a)(9).
Section 1.401(a)(9)-4 is also issued under 26 U.S.C. 401(a)(9).
Section 1.401(a)(9)-5 is also issued under 26 U.S.C. 401(a)(9).
Section 1.401(a)(9)-6 is also issued under 26 U.S.C. 401(a)(9).
Section 1.401(a)(9)-7 is also issued under 26 U.S.C. 401(a)(9).
Section 1.401(a)(9)-8 is also issued under 26 U.S.C. 401(a)(9).
Section 1.401(a)(9)-9 is also issued under 26 U.S.C. 401(a)(9).
Section 1.401(k)-1 also issued under 26 U.S.C. 401(m)(9).
Section 1.401(k)-2 also issued under 26 U.S.C. 401(m)(9).
Section 1.401(k)-3 is also issued under 26 U.S.C. 401(m)(9).
Section 1.401(k)-4 also issued under 26 U.S.C. 401(m)(9).
Section 1.401(k)-5 also issued under 26 U.S.C. 401(m)(9).
Section 1.401(k)-6 also issued under 26 U.S.C. 401(m)(9).
Section 1.401(m)-1 also issued under 26 U.S.C. 401(m)(9).
Section 1.401(m)-2 also issued under 26 U.S.C. 401(m)(9).
Section 1.401(m)-3 also issued under 26 U.S.C. 401(m)(9).
Section 1.401(m)-4 also issued under 26 U.S.C. 401(m)(9).
Section 1.401(m)-5 also issued under 26 U.S.C. 401(m)(9).
Section 1.401(a)(17)-1 also issued under 26 U.S.C. 401(a)(17).
Section 1.401(a)-21 also issued under 26 U.S.C. 401 and section 104 of the Electronic Signatures in Global and National Commerce Act, Public Law 106-229 (114 Stat. 464).
Sections 1.401(a)(26)-1 through (a)(26)-9 also issued under 26 U.S.C. 401(a)(26).
Section 1.401(b)-1 also issued under 26 U.S.C. 401(b).
Sections 1.401(l)-0 through 1.401(l)-6 also issued under 26 U.S.C. 401(l).
Section 1.402A-1 is also issued under 26 U.S.C. 402A.
Section 1.403(b)-6 also issued under 26 U.S.C. 403(b)(10).
Section 1.404(k)-3 is also issued under sections 26 U.S.C. 162(k) and 404(k)(5)(A).
Section 1.408-2 also issued under 26 U.S.C. 408(a) and 26 U.S.C. 408(q).
Section 1.408-4 also issued under 26 U.S.C. 408.
Section 1.408-8 is also issued under 26 U.S.C. 408(a)(6) and (b)(3).
Section 1.408(q)-1 also issued under 26 U.S.C. 408(q).
Section 1.408A-1 also issued under 26 U.S.C. 408A.
Section 1.408A-2 also issued under 26 U.S.C. 408A.
Section 1.408A-3 also issued under 26 U.S.C. 408A.
Section 1.408A-4 also issued under 26 U.S.C. 408A.
Section 1.408A-5 also issued under 26 U.S.C. 408A.
Section 1.408A-6 also issued under 26 U.S.C. 408A.
Section 1.408A-7 also issued under 26 U.S.C. 408A.
Section 1.408A-8 also issued under 26 U.S.C. 408A.
Section 1.408A-9 also issued under 26 U.S.C. 408A.
Section 1.409(p)-1 is also issued under 26 U.S.C. 409(p)(7).
Section 1.410(b)-2 also issued under 26 U.S.C. 410(b)(6).
Section 1.410(b)-3 also issued under 26 U.S.C. 410(b)(6).
Section 1.410(b)-4 also issued under 26 U.S.C. 410(b)(6).
Section 1.410(b)-5 also issued under 26 U.S.C. 410(b)(6).
Section 1.410(b)-6 also issued under 26 U.S.C. 410(b)(6) and section 664 of the Economic Growth and Tax Relief Reconciliation Act of 2001 (Public Law 107-16, 115 Stat. 38).
Section 1.410(b)-7 also issued under 26 U.S.C. 410(b)(6).
Section 1.410(b)-8 also issued under 26 U.S.C. 410(b)(6).
Section 1.410(b)-9 also issued under 26 U.S.C. 410(b)(6).
Section 1.410(b)-10 also issued under 26 U.S.C. 410(b)(6).
Section 1.408-11 also issued under 26 U.S.C. 408.
Section 1.411(a)-7 also issued under 26 U.S.C. 411(a)(7)(B)(i).
Section 1.411(d)-3 also issued under 26 U.S.C. 411(d)(6) and section 645(b) of the Economic Growth and Tax Relief Reconciliation Act of 2001, Public Law 107-16 (115 Stat. 38).
Section 1.411(d)-4 also issued under 26 U.S.C. 411(d)(6).
Section 1.411(d)-4T also issued under 26 U.S.C. 411(d)(6).
Section 1.411(d)-6 is issued under Reorganization Plan No. 4 of 1978, 29 U.S.C. 1001 nt.
Sections 1.414(c)-1 through 1.414(c)-5 also issued under 26 U.S.C. 414(c).
Section 1.414(c)-5 also issued under 26 U.S.C. 414(b), (c), and (o).
Section 1.414(q)-1 also issued under 26 U.S.C. 414(q).
Section 1.414(q)-1T is also issued under 26 U.S.C. 414(q).
Sections 1.414(r)-0 through 1.414(r)-7 also issued under 26 U.S.C. 414(r).
Section 1.414(r)-8 also issued under 26 U.S.C. 410(b) and 414(r).
Section 1.414(r)-9 also issued under 26 U.S.C. 401(a)(26) and 414(r).
Section 1.414(r)-10 also issued under 26 U.S.C. 129 and 414(r).
Section 1.414(r)-11 also issued under 26 U.S.C. 414(r).
Section 1.414(s)-1 also issued under 26 U.S.C. 414(s).
Section 1.417(e)-1 also issued under 26 U.S.C. 417(e)(3)(A)(ii)(II).
Section 1.417(e)-1T also issued under 26 U.S.C. 417(e)(3)(A)(ii)(II).
Section 1.419A(f)(6)-1 is also issued under 26 U.S.C. 419A(i).
Section 1.420-1 also issued under 26 U.S.C. 420(c)(3)(E).
Section 1.430(j)-1 also issued under 26 U.S.C. 430(j)(4)(F).
Section 1.441-2T also issued under 26 U.S.C. 441(f).
Section 1.441-3T also issued under 26 U.S.C. 441.
Sections 1.442-2T and 1.442-3T also issued under 26 U.S.C. 422, 706, and 1378.
Sections 1.444-0T through 1.444-3T and section 1.706-3T are also issued under 26 U.S.C. 444(f).
Section 1.444-4 is also issued under 26 U.S.C. 444(g).
Section 1.444-4T is also issued under 26 U.S.C. 444(g).
Section 1.446-1 also issued under 26 U.S.C. 446 and 461(h).
Section 1.446-4 also issued under 26 U.S.C. 1502.
Section 1.446-6 also issued under 26 U.S.C. 446 and 26 U.S.C. 860G.
Section 1.446-7 also issued under 26 U.S.C. 446.
Section 1.451-3 also issued under 26 U.S.C. 451(b)(1)(A)(ii), (b)(3)(C) and 461(h).
Section 1.451-8 also issued under 26 U.S.C. 451(c)(2)(A), (3), (4)(A)(iii), (4)(b)(vii), and 461(h).
Section 1.453-11 also issued under 26 U.S.C. 453(j)(1) and (k).
Section 1.458-1 also issued under 26 U.S.C. 458.
Section 1.460-1 also issued under 26 U.S.C. 460(h).
Section 1.460-2 also issued under 26 U.S.C. 460(h).
Section 1.460-3 also issued under 26 U.S.C. 460(h).
Section 1.460-4 also issued under 26 U.S.C. 460(h) and 1502.
Section 1.460-5 also issued under 26 U.S.C. 460(h).
Section 1.460-6 is also issued under 26 U.S.C. 460(h).
Section 1.461-1 also issued under 26 U.S.C. 461(h).
Section 1.461-2 also issued under 26 U.S.C. 461(h).
Section 1.461-3T also issued under 26 U.S.C. 461(h).
Section 1.461-4 also issued under 26 U.S.C. 461(h).
Section 1.461-4(d) also issued under 26 U.S.C. 460 and 26 U.S.C. 461(h).
Section 1.461-5 also issued under 26 U.S.C. 461(h).
Section 1.461-6 also issued under 26 U.S.C. 461(h).
Section 1.465-8 also issued under 26 U.S.C. 465.
Section 1.465-20 also issued under 26 U.S.C. 465.
Section 1.465-27 Also issued under 26 U.S.C. 465(b)(6)(B)(iii).
Sections 1.466-1 through 1.466-4 also issued under 26 U.S.C. 466.
Section 1.467-2 is also issued under 26 U.S.C. 467.
Section 1.467-3 is also issued under 26 U.S.C. 467.
Section 1.467-4 is also issued under 26 U.S.C. 467.
Section 1.467-5 is also issued under 26 U.S.C. 467.
Section 1.467-6 is also issued under 26 U.S.C. 467.
Section 1.467-7 is also issued under 26 U.S.C. 467.
Section 1.467-8 is also issued under 26 U.S.C. 467.
Section 1.467-9 is also issued under 26 U.S.C. 467.
Section 1.468A-5 also issued under 26 U.S.C. 468A(e)(5).
Section 1.468A-5T also issued under 26 U.S.C. 468A(e)(5).
Section 1.468B-1 also issued under 26 U.S.C. 461(h) and 468B(g).
Section 1.468B-2 also issued under 26 U.S.C. 461(h) and 468B(g).
Section 1.468B-3 also issued under 26 U.S.C. 461(h) and 468B(g).
Section 1.468B-4 also issued under 26 U.S.C. 461(h) and 468B(g).
Section 1.468B-5 also issued under 26 U.S.C. 461(h) and 468B(g).
Section 1.468B-6 also issued under 26 U.S.C. 468B(g).
Section 1.468B-7 also issued under 26 U.S.C. 461(h) and 468B(g).
Section 1.468B-9 also issued under 26 U.S.C. 461(h) and 468B(g).
Section 1.469-1 also issued under 26 U.S.C. 469.
Section 1.469-1T also issued under 26 U.S.C. 469.
Section 1.469-2 also issued under 26 U.S.C. 469(l).
Section 1.469-2T also issued under 26 U.S.C. 469(l).
Section 1.469-3 also issued under 26 U.S.C. 469(l).
Section 1.469-3T also issued under 26 U.S.C. 469(l).
Section 1.469-4 also issued under 26 U.S.C. 469(l).
Section 1.469-5 also issued under 26 U.S.C. 469(l).
Section 1.469-5T also issued under 26 U.S.C. 469(l).
Section 1.469-7 also issued under 26 U.S.C. 469(l).
Section 1.469-9 also issued under 26 U.S.C. 469(c)(6), (h)(2), and (l)(1).
Section 1.469-11 also issued under 26 U.S.C. 469(l).
Section 1.471 also issued under 26 U.S.C. 471.
Section 1.471-3 issued under 26 U.S.C 471(a).
Section 1.471-4 also issued under 26 U.S.C 263A.
Section 1.471-5 also issued under 26 U.S.C. 263A.
Section 1.471-6 also issued under 26 U.S.C. 471.
Section 1.472-8 also issued under 26 U.S.C. 472.
Section 1.475(a)-3 also issued under 26 U.S.C. 475(e).
Section 1.475(a)-4 also issued under 26 U.S.C. 475(g).
Section 1.475(b)-1 also issued under 26 U.S.C. 475(b)(4) and 26 U.S.C. 475(e).
Section 1.475(b)-2 also issued under 26 U.S.C. 475(b)(2) and 26 U.S.C. 475(e).
Section 1.475(c)-1 also issued under 26 U.S.C. 475(e).
Section 1.475(c)-2 also issued under 26 U.S.C. 475(e) and 26 U.S.C. 860G(e).
Section 1.475(d)-1 also issued under 26 U.S.C. 475(e).
Section 1.475(e)-1 also issued under 26 U.S.C. 475(e).
Section 1.481-1 also issued under 26 U.S.C. 481.
Section 1.481-2 also issued under 26 U.S.C. 481.
Section 1.481-3 also issued under 26 U.S.C. 481.
Section 1.481-4 also issued under 26 U.S.C. 481.
Section 1.481-5 also issued under 26 U.S.C. 481.
Section 1.481-6 is also issued under 26 U.S.C. 481.
Section 1.482-1 also issued under 26 U.S.C. 482 and 936.
Sections 1.482-1 and 1.482-1T are also issued under 26 U.S.C. 482.
Section 1.482-2 also issued under 26 U.S.C. 482.
Section 1.482-2A also issued under 26 U.S.C. 482.
Section 1.482-3 also issued under 26 U.S.C. 482.
Section 1.482-4 also issued under 26 U.S.C. 482.
Section 1.482-5 also issued under 26 U.S.C. 482.
Section 1.482-7 also issued under 26 U.S.C. 482.
Section 1.482-7A also issued under 26 U.S.C. 482.
Section 1.482-9 also issued under 26 U.S.C. 482.
Sections 1.483-1 through 1.483-3 also issued under 26 U.S.C. 483(f).
Section 1.483-4 also issued under 26 U.S.C. 483(f).
Authority amended by T.D. 8459, 57 FR 60983-60995, Dec. 23, 1992; T.D. 8470, 58 FR 5263-5293, Jan. 21, 1993; T.D. 8482, 58 FR 42198-42237, Aug. 9, 1993; T.D. 8505, 58 FR 68747-68751, Dec. 29, 1993; T.D. 8517, 59 FR 4799-4831, Feb. 2, 1994; T.D. 8548, 59 FR 32911-32922, June 27, 1994; T.D. 8552, 59 FR 34971-35030, July 8, 1994; T.D. 8565, 59 FR 50485-50489, Oct. 4, 1994; T.D. 8591, 60 FR 17216-17221, April 5, 1995; T.D. 8593, 60 FR 18742-18744, April 13, 1995; T.D. 8597, 60 FR 3661-36710, July 18, 1995; T.D. 8608, 60 FR 40077-40079, Aug. 7, 1995; T.D. 8631, 60 FR 64320-64324, Dec. 15, 1995; T.D. 8635, 60 FR 65547-65550, Dec. 20, 1995; T.D. 8632, 60 FR 65553-65566, Dec. 20, 1995; T.D. 8645, 60 FR 66496-66502, Dec. 22, 1995; T.D. 8653, 61 FR 517-522, Jan. 8, 1996; T.D. 8674, 61 FR 30133-30160, June 14, 1996; T.D. 8700, 61 FR 67715-67726, Dec. 24, 1996; T.D. 8727, 62 FR 41272-41274, Aug. 1, 1997; T.D. 8756, 63 FR 1917-1919, Jan. 13, 1998; T.D. 8762, 63 FR 4168-4174, Jan. 28, 1998; T.D. 8768, 63 FR 16895-16920, Apr. 7, 1998; T.D. 8769, 63 FR 30621-30624, June 5, 1998; T.D. 8775, 63 FR 36180-36181, July 2, 1998; T.D. 8777, 63 FR 41420-41423, Aug. 4, 1998; T.D. 8781, 63 FR 47172-47174, Sept. 4, 1998; T.D. 8795, 63 FR 68678-68684, Dec. 14, 1998; T.D. 8794, 63 FR 70335-70339, Dec. 21, 1998; T.D. 8806, 64 FR 1125-1127, Jan. 8, 1999; T.D. 8816, 64 FR 5597-5611, Feb. 4, 1999; T.D. 8820, 64 FR 26845-26876, May 18, 1999; T.D. 8891, 65 FR 44679-44682, July 19, 2000; T.D. 8915, 65 FR 82926-82927, Dec. 29, 2000; T.D. 8929, 66 FR 2219-2241, Jan. 11, 2001; corrected at 66 FR 41133, Aug. 7, 2001; T.D. 8976, 67 FR 1075-1095, Jan. 9, 2002; T.D. 8987, 67 FR 18988-19028, Apr. 17, 2002; T.D. 8994, 67 FR 34388-34401, May 14, 2002; T.D. 9005, 67 FR 47692-47694, July 22, 2002; T.D. 9013, 67 FR 54087-54093, Aug. 21, 2002; T.D. 9019, 67 FR 65697-65698, Oct. 28, 2002; T.D. 9056, 68 FR 23586-23590, May 5, 2003; T.D. 9079, 68 FR 42254-42266, July 17, 2003; T.D. 9124, 69 FR 24078-24080, May 3, 2004; T.D. 9128, 69 FR 26040-26042, May 11, 2004; T.D. 9130, 69 FR 33288-33302, June 15, 2004; T.D. 9142, 69 FR 43735-43741, July 22, 2004; T.D. 9169, 69 FR 78144-78201, Dec. 29, 2004; T.D. 9219, 70 FR 47109-47127, Aug. 12, 2005; T.D. 9249, 71 FR 6197-6206, Feb. 7, 2006; T.D. 9275, 71 FR 41357-41359, July 21, 2006; T.D. 9278, 71 FR 44465-44519, Aug. 4, 2006; T.D. 9282, 71 FR 51471-51474, Aug. 30, 2006; T.D. 9294, 71 FR 61877-61888, Oct. 20, 2006; T.D. 9324, 72 FR 21103-21116, Apr. 30, 2007; T.D. 9325, 72 FR 28604-28607, May 22, 2007; T.D. 9328, 72 FR 32173-32181, June 12, 2007; T.D. 9374, 72 FR 74175-74192, Dec. 31, 2007; T.D. 9413, 73 FR 39614-39623, July 10, 2008; T.D. 9441, 74 FR 340-391, Jan. 5, 2009; T.D. 9447, 74 FR 8200-8214, Feb. 24, 2009; T.D. 9456, 74 FR 38829-38876, Aug. 4, 2009; T.D. 9568, 76 FR 80082-80136, Dec. 22, 2011; T.D. 9569, 76 FR 80249-80251, Dec. 23, 2011; T.D. 9641, 78 FR 68735-68739, Nov. 15, 2013; T.D. 9732, 80 FR 54373-54402, Sept. 9, 2015; T.D. 9738, 80 FR 55538-55543, Sept. 16, 2015; T.D. 9774, 81 FR 44508-44515, July 8, 2016; T.D. 9843, 83 FR 58476-58498, Nov. 20, 2018; T.D. 9849, 84 FR 9231-9239, Mar. 14, 2019; corrected at 85 FR 13483, Mar. 9, 2020; amended by T.D. 9914, 85 66471-66484, Oct. 20, 2020; T.D. 9941, 86 FR 810-863, Jan. 6, 2021.
