26 USC 401
§ 401 - Qualified pension, profit-sharing, and stock bonus plans
- § 401 - Qualified pension, profit-sharing, and stock bonus plans
- CHAPTER 1— NORMAL TAXES AND SURTAXES › Subchapter D— Deferred Compensation, Etc.
- Notes
- Inflation Adjusted Items for Certain Years
- Amendment of Section
- Editorial Notes
- References in Text
- Amendments
- Statutory Notes and Related Subsidiaries
- Effective Date of 2022 Amendment
- Effective Date of 2020 Amendment
- Effective Date of 2019 Amendment
- Effective Date of 2018 Amendment
- Effective Date of 2014 Amendment
- Effective Date of 2010 Amendment
- Effective Date of 2008 Amendment
- Effective Date of 2006 Amendment
- Effective Date of 2004 Amendment
- Effective Date of 2002 Amendment
- Effective Date of 2001 Amendment
- Effective Date of 2000 Amendment
- Effective Date of 1997 Amendment
- Effective Date of 1996 Amendment
- Effective Date of 1994 Amendment
- Effective Date of 1993 Amendment
- Effective Date of 1992 Amendment
- Effective Date of 1990 Amendment
- Effective Date of 1989 Amendment
- Effective Date of 1988 Amendment
- Effective Date of 1987 Amendment
- Effective Date of 1986 Amendment
- Effective Date of 1984 Amendment
- Effective Date of 1983 Amendment
- Effective Date of 1982 Amendment
- Effective Date of 1981 Amendment
- Effective Date of 1980 Amendment
- Effective Date of 1978 Amendment
- Effective Date of 1976 Amendment
- Effective Date of 1974 Amendment
- Effective Date of 1971 Amendment
- Effective Date of 1966 Amendment
- Effective Date of 1965 Amendment
- Effective Date of 1964 Amendment
- Effective Date of 1962 Amendment
- Short Title of 1962 Amendment
- Regulations
- Reports by Secretary
- Expansion of Employee Plans Compliance Resolution System
- Disclosure to Treasury of Long-Term Care Insurance Products
- Special Rules for Multiple Employer Plans of Certain Cooperatives
- Temporary Relief for Certain PBGC Settlement Plans
- Special Rules for Plans of Certain Government Contractors
- Application of Extended Amortization Periods to Plans With Delayed Effective Date
- Grandfather Rule for Church Plans Which Self-Annuitize
- New Technologies in Retirement Plans
- Treatment of Qualified Football Coaches Plan
- Applicability of Subsection (a)(26)
- Coordination of Internal Revenue Code of 1986 With Employee Retirement Income Security Act of 1974
- Plan Amendments Not Required Until January 1, 1998
- Plan Amendments Not Required Until January 1, 1994
- Plan Amendments Not Required Until January 1, 1989
- Secretary To Accept Applications With Respect to Section 401(k) Plans
- Treatment of Individuals Having Beginning Date Affected by Pub. L. 99–514
- Distribution Requirements for Accounts and Annuities of an Insurer in a Rehabilitation Proceeding
- Qualification Requirements Modified if Regulations Not Issued
- Transitional Rule
- Salary Reduction Regulations
- Inflation Adjusted Items for Certain Years
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