Treasury Regulations (26 C.F.R.)
26 CFR § 1.401(m)-4
Special rules for mergers, acquisitions and similar events. [Reserved]
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In this part (40 sections)
- 1.401(b)-1 · Certain retroactive changes in plan.
- 1.401(f)-1 · Certain custodial accounts and annuity contracts.
- 1.401(k)-0 · Table of contents.
- 1.401(k)-1 · Certain cash or deferred arrangements.
- 1.401(k)-2 · ADP test.
- 1.401(k)-3 · Safe harbor requirements.
- 1.401(k)-4 · SIMPLE 401(k) plan requirements.
- 1.401(k)-5 · Special rules for mergers, acquisitions and similar…
- 1.401(k)-6 · Definitions.
- 1.401(l)-0 · Table of contents.
- 1.401(l)-1 · Permitted disparity in employer-provided contributions or…
- 1.401(l)-2 · Permitted disparity for defined contribution plans.
- 1.401(l)-3 · Permitted disparity for defined benefit plans.
- 1.401(l)-4 · Special rules for railroad plans.
- 1.401(l)-5 · Overall permitted disparity limits.
- 1.401(l)-6 · Effective dates and transition rules.
- 1.401(m)-0 · Table of contents.
- 1.401(m)-1 · Employee contributions and matching contributions.
- 1.401(m)-2 · ACP test.
- 1.401(m)-3 · Safe harbor requirements.
- 1.401(m)-4 · Special rules for mergers, acquisitions and similar…
- 1.401(m)-5 · Definitions.
- 1.402(a)-1 · Taxability of beneficiary under a trust which meets the…
- 1.402(a)(5)-1T · Rollovers of partial distributions from qualified…
- 1.402(b)-1 · Treatment of beneficiary of a trust not exempt under…
- 1.402(c)-1 · Taxability of beneficiary of certain foreign situs trusts.
- 1.402(c)-2 · Eligible rollover distributions.
- 1.402(d)-1 · Effect of section 402(d).
- 1.402(e)-1 · [Reserved]
- 1.402(f)-1 · Required explanation of eligible rollover distributions;…
- 1.402(g)-0 · Limitation on exclusion for elective deferrals, table of…
- 1.402(g)-1 · Limitation on exclusion for elective deferrals.
- 1.402(g)-2 · Increased limit for catch-up contributions.
- 1.402(g)(3)-1 · Employer contributions to purchase a section 403(b)…
- 1.402A-1 · Designated Roth Accounts.
- 1.402A-2 · Reporting and recordkeeping requirements with respect to…
- 1.403(a)-1 · Taxability of beneficiary under a qualified annuity plan.
- 1.403(a)-2 · Capital gains treatment for certain distributions.
- 1.403(b)-0 · Taxability under an annuity purchased by a section…
- 1.403(b)-1 · General overview of taxability under an annuity contract…