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Treasury Regulations (26 C.F.R.)

26 CFR § 1.414(r)-10

Separate application of section 129(d)(8). [Reserved]

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In this part (40 sections)
  1. 1.414(c)-3 · Exclusion of certain interests or stock in determining…
  2. 1.414(c)-4 · Rules for determining ownership.
  3. 1.414(c)-5 · Certain tax-exempt organizations.
  4. 1.414(c)-6 · Effective date.
  5. 1.414(e)-1 · Definition of church plan.
  6. 1.414(f)-1 · Definition of multiemployer plan.
  7. 1.414(g)-1 · Definition of plan administrator.
  8. 1.414(l)-1 · Mergers and consolidations of plans or transfers of plan…
  9. 1.414(q)-1 · Highly compensated employee.
  10. 1.414(q)-1T · Highly compensated employee (temporary).
  11. 1.414(r)-0 · Table of contents.
  12. 1.414(r)-1 · Requirements applicable to qualified separate lines of…
  13. 1.414(r)-2 · Line of business.
  14. 1.414(r)-3 · Separate line of business.
  15. 1.414(r)-4 · Qualified separate line of business—fifty-employee and…
  16. 1.414(r)-5 · Qualified separate line of business—administrative…
  17. 1.414(r)-6 · Qualified separate line of business—administrative…
  18. 1.414(r)-7 · Determination of the employees of an employer's qualified…
  19. 1.414(r)-8 · Separate application of section 410(b).
  20. 1.414(r)-9 · Separate application of section 401(a)(26).
  21. 1.414(r)-10 · Separate application of section 129(d)(8). [Reserved]
  22. 1.414(r)-11 · Definitions and special rules.
  23. 1.414(s)-1 · Definition of compensation.
  24. 1.414(v)-1 · Catch-up contributions.
  25. 1.414(v)-2 · Catch-up contributions required to be designated Roth…
  26. 1.414(w)-1 · Permissible withdrawals from eligible automatic…
  27. 1.415(a)-1 · General rules with respect to limitations on benefits and…
  28. 1.415(b)-1 · Limitations for defined benefit plans.
  29. 1.415(b)-2 · Multiple annuity starting dates. [Reserved]
  30. 1.415(c)-1 · Limitations for defined contribution plans.
  31. 1.415(c)-2 · Compensation.
  32. 1.415(d)-1 · Cost-of-living adjustments.
  33. 1.415(f)-1 · Aggregating plans.
  34. 1.415(g)-1 · Disqualification of plans and trusts.
  35. 1.415(j)-1 · Limitation year.
  36. 1.416-1 · Questions and answers on top-heavy plans.
  37. 1.417(a)(3)-1 · Required explanation of qualified joint and survivor…
  38. 1.417(e)-1 · Restrictions and valuations of distributions from plans…
  39. 1.417(e)-1T · Restrictions and valuations of distributions from plans…
  40. 1.419-1T · Treatment of welfare benefit funds. (Temporary)
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