Code section 404

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Code section 404 provides the rules for the deductibility of employer contributions to qualified plans.

Guidance


§ 404. Deduction For Contributions Of An Employer To An Employees Trust Or Annuity Plan And Compensation Under A Deferred-Payment Plan.

§ 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.

§ 1.404(b)-1 Method of contribution, etc., having the effect of a plan; effect of section 404(b).

§ 1.404(b)-1t Method or arrangement of contributions, etc., deferring the receipt of compensation or providing for deferred benefits. (Temporary)

§ 1.404(c)-1 Certain negotiated plans; effect of section 404(c).

§ 1.404(d)-1t Questions and answers relating to deductibility of deferred compensation and deferred benefits for independent contractors. (Temporary)

§ 1.404(e)-1 Contributions on behalf of a self-employed individual to or under a pension, annuity, or profit-sharing plan meeting the requirements of section 401; application of section 404(a) (8), (9), and (10) and section 404 (e) and (f).

§ 1.404(e)-1a Contributions on behalf of a self-employed individual to or under a qualified pension, annuity, or profit-sharing plan.

§ 1.404(g)-1 Deduction of employer liability payments.

§ 1.404(k)-1t Questions and answers relating to the deductibility of certain dividend distributions. (Temporary)

§ 1.404(k)-3 Disallowance of deduction for reacquisition payments.