Code section 410

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Guidance

§ 410. Minimum participation standards.

Regulations

§ 1.410(b)-0 Table of contents.

§ 1.410(b)-1 Minimum coverage requirements (before 1994).

§ 1.410(b)-2 Minimum coverage requirements (after 1993).

§ 1.410(b)-3 Employees and former employees who benefit under a plan.

§ 1.410(b)-4 Nondiscriminatory classification test.

§ 1.410(b)-5 Average benefit percentage test.

§ 1.410(b)-6 Excludable employees.

§ 1.410(b)-7 Definition of plan and rules governing plan disaggregation and aggregation.

§ 1.410(b)-8 Additional rules.

§ 1.410(b)-9 Definitions.

§ 1.410(b)-10 Effective dates and transition rules.

§ 1.410(d)-1 Election by church to have participation, vesting, funding, etc. provisions apply.