Subchapter D. Deferred Compensation, Etc

Part I. Pension, Profit-Sharing, Stock Bonus Plans, Etc

• Subpart A. General Rule
• Subpart B. Special Rules
• Subpart C. Insolvent Plans
• Subpart D. Treatment of Welfare Benefit Funds
• Subpart E. Treatment of Transfers to Retiree Health Accounts

Part II. Certain Stock Options

• 26 U.S.C. § 421 General Rules
• 26 U.S.C. § 422 Incentive Stock Options
• 26 U.S.C. § 422A Renumbered
• 26 U.S.C. § 423 Employee Stock Purchase Plans
• 26 U.S.C. § 424 Definitions and Special Rules
• 26 U.S.C. § 425 Renumbered

Part III. Rules Relating to Minimum Funding Standards and Benefit Limitations

• Subpart A. Minimum Funding Standards For Pension Plans
• Subpart B. Benefit Limitations Under Single-Employer Plans