- § 410. Minimum participation standards
- § 411. Minimum vesting standards
- § 412. Minimum funding standards
- § 413. Collectively bargained plans, etc.
- § 414. Definitions and special rules
- § 414A. Requirements related to automatic enrollment
- § 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
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26 U.S. Code Subtitle A Chapter 1 Subchapter D Part I Subpart B - Special Rules | U.S. Code | US Law | LII / Legal Information Institute
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26 U.S. Code Subtitle A Chapter 1 Subchapter D Part I Subpart B - Special Rules
Editorial Notes
Amendments
2022—Pub. L. 117–328, div. T, title I, § 101(b), Dec. 29, 2022, 136 Stat. 5277, added item 414A.
2018—Pub. L. 115–141, div. U, title IV, § 401(a)(81), Mar. 23, 2018, 132 Stat. 1188, substituted “Collectively bargained plans, etc.” for “Collectively bargained plans” in item 413.
1984—Pub. L. 98–397, title II, § 203(c), Aug. 23, 1984, 98 Stat. 1445, added item 417.
1982—Pub. L. 97–248, title II, § 240(d), Sept. 3, 1982, 96 Stat. 520, added item 416.
1974—Pub. L. 93–406, title II, § 1011, Sept. 2, 1974, 88 Stat. 898, added subpart heading and analysis of sections.