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View Other IRC Sections

Internal Revenue Code Sections Affecting Employee Benefit Plans


Note: These Code sections are links to the Cornell Legal Information Institute web server, which might take as much as a few seconds to respond.

Cornell's version is reported to be generated from the most recent version made available by the U.S. House of Representatives; see http://www4.law.cornell.edu/uscode/. The Office of the Law Revision Counsel of the U.S. House of Representatives prepares and publishes the Code; information is available at http://uscode.house.gov/about/info.php, which refers you to "Classification Tables" that show where recently enacted laws will appear in the United States Code and which sections of the Code have been amended by those laws.


Income Taxes

  • 61 - Gross income defined
  • 62 - Adjusted gross income defined
  • 72 - Annuities; certain proceeds of endowment and life insurance contracts
  • 74 - Prizes and awards
  • 79 - Group-term life insurance purchased for employees
  • 83 - Property transferred in connection with performance of services
  • 101 - Certain death benefits
  • 104 - Compensation for injuries or sickness
  • 105 - Amounts received under accident and health plans
  • 106 - Contributions by employer to accident and health plans
  • 120 - Amounts received under qualified group legal services plans
  • 125 - Cafeteria plans
  • 127 - Educational assistance programs
  • 129 - Dependent care assistance programs
  • 132 - Certain fringe benefits
  • 133 - Interest on certain loans used to acquire employer securities
  • 162 - Trade or business expenses
  • 163 - Interest
  • 194A - Contributions to employer liability trusts
  • 212 - Expenses for production of income
  • 213 - Medical, dental, etc. expenses
  • 219 - Retirement savings
  • 264 - Certain amounts paid in connection with insurance contracts
  • 280G - Golden parachute payments
  • 318 - Constructive ownership of stock
  • 401 - Qualified pension, profit-sharing and stock bonus plans
  • 402 - Taxability of beneficiary of employees' trust
  • 403 - Taxation of employee annuities
  • 404 - Deduction for contributions of an employer to an employees' trust or annuity plan and compensation under a deferred-payment plan
  • 404A - Deduction for certain foreign deferred compensation plans
  • 406 - Employees of foreign affiliates coered by section 3121(l) agreements
  • 407 - Certain employees of domestic subsidiaries engaged in business outside the United States
  • 408 - Individual retirement accounts
  • 409 - Qualifications for tax credit employee stock ownership plans
  • 410 - Minimum participation standards
  • 411 - Minimum vesting standards
  • 412 - Minimum funding standards
  • 413 - Collectively bargained plans
  • 414 - Definitions and special rules
  • 415 - Limitations on benefits and contributions under qualified plans
  • 416 - Special rules for top-heavy plans
  • 417 - Definitions and special rules for purposes of minimum survivor annuity requirements
  • 418 - Reorganization status
  • 418A - Notice of reorganization and funding requirements
  • 418B - Minimum contribution requirement
  • 418C - Overburden credit against minimum contribution requirement
  • 418D - Adjustments in accrued benefits
  • 419 - Treatment of funded welfare benefit plans
  • 419A - Qualified asset account; limitation on additions to account
  • 420 - Transfers of excess pension assets to retiree health accounts
  • 421 - General rules
  • 422 - Incentive stock options
  • 423 - Employee stock purchase plan
  • 424 - Definitions and special rules
  • 457 - Deferred compensation plans of state and local governments and tax-exempt organizations
  • 501 - Exemption from tax on corporations, certain trusts, etc.
  • 502 - Feeder organizations
  • 503 - Requirements for exemption
  • 505 - Additional requirements for organizations described in paragraph (9), (17) or (20) of section 501(c)
  • 511 - Imposition of tax on unrelated business income of charitable, etc. organizations
  • 512 - Unrelated business taxable income
  • 513 - Unrelated trade or business
  • 514 - Unrelated debt-financed income
  • 645 - Taxable year of trusts
  • 691 - Recipients of income in respect of decedents
  • 1021 - Sale of annuities
  • 1042 - Sales of stock to employee stock ownership plans or certain cooperatives
  • 1274 - Determination of issue price in the case of certain debt instruments issued for property
  • 1372 - Partnership rules to apply for fringe benefit purposes
  • 1563 - Definitions and special rules

Estate and Gift Taxes

Employment Taxes and Collection of Income Tax

  • 3101 - Rate of tax
  • 3102 - Deduction of tax from wages
  • 3111 - Rate of Tax
  • 3306 - Definitions
  • 3401 - Definitions
  • 3402 - Income tax collected at source
  • 3405 - Special rules for pensions, annuities and certain other deferred income
  • 3501 - Collection and payment of taxes

Miscellaneous Excise Taxes

  • 4961 - Abatement of second tier taxes where there is correction
  • 4962 - Abatement of first tier taxes in certain cases
  • 4963 - Definitions
  • 4971 - Taxes on failure to meet minimum funding standards
  • 4972 - Tax on nondeductible contributions to qualified employer plans
  • 4973 - Tax on excess contributions to individual retirement accounts, certain 403(b) contracts, and certain individual retirement annuities
  • 4974 - Excise tax on certain accumulations in qualified retirement plans
  • 4975 - Tax on prohibited transactions
  • 4976 - Taxes with respect to funded welfare benefit plans
  • 4977 - Tax on certain fringe benefits provided by an employer
  • 4978 - Tax on certain dispositions by employee stock ownership plans and certain cooperatives
  • 4978B - Tax on disposition of employer securities to which section 133 applied
  • 4979 - Tax on certain excess contributions
  • 4979A - Tax on certain prohibited allocations of qualified securities
  • 4980 - Tax on reversion of qualified plan assets to employer
  • 4980A - Tax on excess distributions from qualified retirement plans
  • 4980B - Failure to satisfy continuation coverage requirements of group health plans
  • 4999 - Golden parachute payments
  • 5000 - Certain group health plans

Procedure and Administration

  • 6033 - Returns by exempt organizations
  • 6039 - Information required in connection with certain options
  • 6039D - Returns and records with respect to certain fringe benefit plans
  • 6047 - Information relating to certain trusts and annuity plans
  • 6051 - Receipts for employees
  • 6052 - Returns regarding payment of wages in the form of group-term life insurance
  • 6057 - Annual registration, etc.
  • 6058 - Information required in connection with certain plans of deferred compensation
  • 6059 - Periodic report of actuary
  • 6104 - Publicity of information required from certain exempt organizations and certain trusts
  • 6511 - Limitations on credit or refund
  • 6652 - Failure to file certain information returns, registration statements, etc.
  • 6662 - Imposition of accuracy-related penalty
  • 6664 - Definitions and special rules
  • 6690 - Fraudulent statement or failure to furnish statement to plan participant
  • 6692 - Failure to file actuarial report
  • 6693 - Failure to provide reports on individual retirement accounts or annuities; penalties relating to designated nondeductible contributions
  • 6704 - Failure to keep records necessary to meet reporting requirements under section 6047(d)
  • 7476 - Declaratory judgments relating to qualification of certain plans
  • 7520 - Valuation tables
  • 7701 - Definitions
  • 7805 - Rules and regulations
  • 7872 - Treatment of loans with below-market interest rates

 
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