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Treasury Regulations (26 C.F.R.)

26 CFR § 1.401(k)-5

Special rules for mergers, acquisitions and similar events. [Reserved]

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In this part (40 sections)
  1. 1.401(a)(17)-1 · Limitation on annual compensation.
  2. 1.401(a)(26)-0 · Table of contents.
  3. 1.401(a)(26)-1 · Minimum participation requirements.
  4. 1.401(a)(26)-2 · Minimum participation rule.
  5. 1.401(a)(26)-3 · Rules applicable to a defined benefit plan's prior…
  6. 1.401(a)(26)-4 · Testing former employees.
  7. 1.401(a)(26)-5 · Employees who benefit under a plan.
  8. 1.401(a)(26)-6 · Excludable employees.
  9. 1.401(a)(26)-7 · Testing methods.
  10. 1.401(a)(26)-8 · Definitions.
  11. 1.401(a)(26)-9 · Effective dates and transition rules.
  12. 1.401(a)(31)-1 · Requirement to offer direct rollover of eligible…
  13. 1.401(a)(35)-1 · Diversification requirements for certain defined…
  14. 1.401(b)-1 · Certain retroactive changes in plan.
  15. 1.401(f)-1 · Certain custodial accounts and annuity contracts.
  16. 1.401(k)-0 · Table of contents.
  17. 1.401(k)-1 · Certain cash or deferred arrangements.
  18. 1.401(k)-2 · ADP test.
  19. 1.401(k)-3 · Safe harbor requirements.
  20. 1.401(k)-4 · SIMPLE 401(k) plan requirements.
  21. 1.401(k)-5 · Special rules for mergers, acquisitions and similar…
  22. 1.401(k)-6 · Definitions.
  23. 1.401(l)-0 · Table of contents.
  24. 1.401(l)-1 · Permitted disparity in employer-provided contributions or…
  25. 1.401(l)-2 · Permitted disparity for defined contribution plans.
  26. 1.401(l)-3 · Permitted disparity for defined benefit plans.
  27. 1.401(l)-4 · Special rules for railroad plans.
  28. 1.401(l)-5 · Overall permitted disparity limits.
  29. 1.401(l)-6 · Effective dates and transition rules.
  30. 1.401(m)-0 · Table of contents.
  31. 1.401(m)-1 · Employee contributions and matching contributions.
  32. 1.401(m)-2 · ACP test.
  33. 1.401(m)-3 · Safe harbor requirements.
  34. 1.401(m)-4 · Special rules for mergers, acquisitions and similar…
  35. 1.401(m)-5 · Definitions.
  36. 1.402(a)-1 · Taxability of beneficiary under a trust which meets the…
  37. 1.402(a)(5)-1T · Rollovers of partial distributions from qualified…
  38. 1.402(b)-1 · Treatment of beneficiary of a trust not exempt under…
  39. 1.402(c)-1 · Taxability of beneficiary of certain foreign situs trusts.
  40. 1.402(c)-2 · Eligible rollover distributions.
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