Code Section 404A

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Guidance

§ 1.404(a)-1 Contributions of an employer to an employees' trust or annuity plan and compensation under a deferred payment plan; general rule

§ 1.404(a)-1T Questions and answers relating to deductibility of deferred compensation and deferred benefits for employees. (Temporary)

§ 1.404(a)-2 Information to be furnished by employer claiming deductions; taxable years ending before December 31, 1971

§ 1.404(a)-2A Information to be furnished by employer; taxable years ending on or after December 31, 1971, and before December 31, 1975

§ 1.404(a)-3 Contributions of an employer to or under an employees' pension trust or annuity plan that meets the requirements of section 401(a); application of section 404(a)(1).

§ 1.404(a)-4 Pension and annuity plans; limitations under section 404(a)(1)(A).

§ 1.404(a)-5 Pension and annuity plans; limitations under section 404(a)(1)(B).

§ 1.404(a)-6 Pension and annuity plans; limitations under section 404(a)(1)(C).

§ 1.404(a)-7 Pension and annuity plans; contributions in excess of limitations under section 404(a)(1); application of section 404(a)(1)(D).

§ 1.404(a)-8 Contributions of an employer under an employees' annuity plan which meets the requirements of section 401(a); application of section 404(a)(2).

§ 1.404(a)(8)-1T Deductions for plan contributions on behalf of self-employed individuals. (Temporary)

§ 1.404(a)-9 Contributions of an employer to an employees' profit-sharing or stock bonus trust that meets the requirements of section 401(a); application of section 404(a)(3)(A).

§ 1.404(a)-10 Profit-sharing plan of an affiliated group; application of section 404(a)(3)(B).

§ 1.404(a)-11 Trusts created or organized outside the United States; application of section 404(a)(4).

§ 1.404(a)-12 Contributions of an employer under a plan that does not meet the requirements of section 401(a); application of section 404(a)(5).

§ 1.404(a)-13 Contributions of an employer where deductions are allowable under section 404(a) (1) or (2) and also under section 404(a)(3); application of section 404(a)(7).

§ 1.404(a)-14 Special rules in connection with the Employee Retirement Income Security Act of 1974.