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Treasury Regulations (26 C.F.R.)

26 CFR § 1.402(e)-1

[Reserved]

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In this part (40 sections)
  1. 1.401(k)-6 · Definitions.
  2. 1.401(l)-0 · Table of contents.
  3. 1.401(l)-1 · Permitted disparity in employer-provided contributions or…
  4. 1.401(l)-2 · Permitted disparity for defined contribution plans.
  5. 1.401(l)-3 · Permitted disparity for defined benefit plans.
  6. 1.401(l)-4 · Special rules for railroad plans.
  7. 1.401(l)-5 · Overall permitted disparity limits.
  8. 1.401(l)-6 · Effective dates and transition rules.
  9. 1.401(m)-0 · Table of contents.
  10. 1.401(m)-1 · Employee contributions and matching contributions.
  11. 1.401(m)-2 · ACP test.
  12. 1.401(m)-3 · Safe harbor requirements.
  13. 1.401(m)-4 · Special rules for mergers, acquisitions and similar…
  14. 1.401(m)-5 · Definitions.
  15. 1.402(a)-1 · Taxability of beneficiary under a trust which meets the…
  16. 1.402(a)(5)-1T · Rollovers of partial distributions from qualified…
  17. 1.402(b)-1 · Treatment of beneficiary of a trust not exempt under…
  18. 1.402(c)-1 · Taxability of beneficiary of certain foreign situs trusts.
  19. 1.402(c)-2 · Eligible rollover distributions.
  20. 1.402(d)-1 · Effect of section 402(d).
  21. 1.402(e)-1 · [Reserved]
  22. 1.402(f)-1 · Required explanation of eligible rollover distributions;…
  23. 1.402(g)-0 · Limitation on exclusion for elective deferrals, table of…
  24. 1.402(g)-1 · Limitation on exclusion for elective deferrals.
  25. 1.402(g)-2 · Increased limit for catch-up contributions.
  26. 1.402(g)(3)-1 · Employer contributions to purchase a section 403(b)…
  27. 1.402A-1 · Designated Roth Accounts.
  28. 1.402A-2 · Reporting and recordkeeping requirements with respect to…
  29. 1.403(a)-1 · Taxability of beneficiary under a qualified annuity plan.
  30. 1.403(a)-2 · Capital gains treatment for certain distributions.
  31. 1.403(b)-0 · Taxability under an annuity purchased by a section…
  32. 1.403(b)-1 · General overview of taxability under an annuity contract…
  33. 1.403(b)-2 · Definitions.
  34. 1.403(b)-3 · Exclusion for contributions to purchase section 403(b)…
  35. 1.403(b)-4 · Contribution limitations.
  36. 1.403(b)-5 · Nondiscrimination rules.
  37. 1.403(b)-6 · Timing of distributions and benefits.
  38. 1.403(b)-7 · Taxation of distributions and benefits.
  39. 1.403(b)-8 · Funding.
  40. 1.403(b)-9 · Special rules for church plans.
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