Subchapter D. Deferred Compensation, Etc

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

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

Part II. Certain Stock Options

• § 421. General Rules
• § 422. Incentive Stock Options
• § 422a. Renumbered Section 422
• § 423. Employee Stock Purchase Plans
• § 424. Definitions and Special Rules
• § 425. Renumbered Section 424