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Treasury Regulations (26 C.F.R.)

26 CFR § 1.411(d)-5

[Reserved]

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In this part (40 sections)
  1. 1.411(a)-2 · Effective dates.
  2. 1.411(a)-3 · Vesting in employer-derived benefits.
  3. 1.411(a)-3T · Vesting in employer-derived benefits (temporary).
  4. 1.411(a)-4 · Forfeitures, suspensions, etc.
  5. 1.411(a)-4T · Forfeitures, suspensions, etc. (temporary).
  6. 1.411(a)-5 · Service included in determination of nonforfeitable…
  7. 1.411(a)-6 · Year of service; hours of service; breaks in service.
  8. 1.411(a)-7 · Definitions and special rules.
  9. 1.411(a)-8 · Changes in vesting schedule.
  10. 1.411(a)-8T · Changes in vesting schedule (temporary).
  11. 1.411(a)-9 · [Reserved]
  12. 1.411(a)-11 · Restriction and valuation of distributions.
  13. 1.411(a)(13)-1 · Statutory hybrid plans.
  14. 1.411(b)-1 · Accrued benefit requirements.
  15. 1.411(b)(5)-1 · Reduction in rate of benefit accrual under a defined…
  16. 1.411(c)-1 · Allocation of accrued benefits between employer and…
  17. 1.411(d)-1 · Coordination of vesting and discrimination requirements.…
  18. 1.411(d)-2 · Termination or partial termination; discontinuance of…
  19. 1.411(d)-3 · Section 411(d)(6) protected benefits.
  20. 1.411(d)-4 · Section 411(d)(6) protected benefits.
  21. 1.411(d)-5 · [Reserved]
  22. 1.412(b)-2 · Amortization of experience gains in connection with…
  23. 1.412(c)(1)-1 · Determinations to be made under funding method—terms…
  24. 1.412(c)(1)-2 · Shortfall method.
  25. 1.412(c)(1)-3 · Applying the minimum funding requirements to restored…
  26. 1.412(c)(2)-1 · Valuation of plan assets; reasonable actuarial…
  27. 1.412(c)(3)-1 · Reasonable funding methods.
  28. 1.412(c)(3)-2 · Effective dates and transitional rules relating to…
  29. 1.412(i)-1 · Certain insurance contract plans.
  30. 1.413-1 · Special rules for collectively bargained plans.
  31. 1.413-2 · Special rules for plans maintained by more than one employer.
  32. 1.414(b)-1 · Controlled group of corporations.
  33. 1.414(c)-1 · Commonly controlled trades or businesses.
  34. 1.414(c)-2 · Two or more trades or businesses under common control.
  35. 1.414(c)-3 · Exclusion of certain interests or stock in determining…
  36. 1.414(c)-4 · Rules for determining ownership.
  37. 1.414(c)-5 · Certain tax-exempt organizations.
  38. 1.414(c)-6 · Effective date.
  39. 1.414(e)-1 · Definition of church plan.
  40. 1.414(f)-1 · Definition of multiemployer plan.
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