Treasury Regulations (26 C.F.R.)
26 CFR § 1.415(b)-2
Multiple annuity starting dates. [Reserved]
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In this part (40 sections)
- 1.414(q)-1 · Highly compensated employee.
- 1.414(q)-1T · Highly compensated employee (temporary).
- 1.414(r)-0 · Table of contents.
- 1.414(r)-1 · Requirements applicable to qualified separate lines of…
- 1.414(r)-2 · Line of business.
- 1.414(r)-3 · Separate line of business.
- 1.414(r)-4 · Qualified separate line of business—fifty-employee and…
- 1.414(r)-5 · Qualified separate line of business—administrative…
- 1.414(r)-6 · Qualified separate line of business—administrative…
- 1.414(r)-7 · Determination of the employees of an employer's qualified…
- 1.414(r)-8 · Separate application of section 410(b).
- 1.414(r)-9 · Separate application of section 401(a)(26).
- 1.414(r)-10 · Separate application of section 129(d)(8). [Reserved]
- 1.414(r)-11 · Definitions and special rules.
- 1.414(s)-1 · Definition of compensation.
- 1.414(v)-1 · Catch-up contributions.
- 1.414(v)-2 · Catch-up contributions required to be designated Roth…
- 1.414(w)-1 · Permissible withdrawals from eligible automatic…
- 1.415(a)-1 · General rules with respect to limitations on benefits and…
- 1.415(b)-1 · Limitations for defined benefit plans.
- 1.415(b)-2 · Multiple annuity starting dates. [Reserved]
- 1.415(c)-1 · Limitations for defined contribution plans.
- 1.415(c)-2 · Compensation.
- 1.415(d)-1 · Cost-of-living adjustments.
- 1.415(f)-1 · Aggregating plans.
- 1.415(g)-1 · Disqualification of plans and trusts.
- 1.415(j)-1 · Limitation year.
- 1.416-1 · Questions and answers on top-heavy plans.
- 1.417(a)(3)-1 · Required explanation of qualified joint and survivor…
- 1.417(e)-1 · Restrictions and valuations of distributions from plans…
- 1.417(e)-1T · Restrictions and valuations of distributions from plans…
- 1.419-1T · Treatment of welfare benefit funds. (Temporary)
- 1.419A-1T · Qualified asset account limitation of additions to account.…
- 1.419A-2T · Qualified asset account limitation for collectively…
- 1.419A(f)(6)-1 · Exception for 10 or more employer plan.
- 1.420-1 · Significant reduction in retiree health coverage during the…
- 1.421-1 · Meaning and use of certain terms.
- 1.421-2 · General rules.
- 1.422-1 · Incentive stock options; general rules.
- 1.422-2 · Incentive stock options defined.