Section 391, acts Aug. 16, 1954, ch. 736, 68A Stat. 131; Sept. 2, 1958, Pub. L. 85-866, title I, Section 22(a), 72 Stat. 1620, related to effective date of section 301 et seq. of this title.

Section 392, act Aug. 16, 1954, ch. 736, 68A Stat. 131, related to effective date of section 331 et seq. of this title.

Section 393, act Aug. 16, 1954, ch. 736, 68A Stat. 132, related to effective date of section 351 et seq. of this title.

Section 394, act Aug. 16, 1954, ch. 736, 68A Stat. 133, related to effective date of section 381 et seq. of this title.

Section 395, act Aug. 16, 1954, ch. 736, 68A Stat. 133, related to special rules for application of this subchapter.

Effective Date of Repeal

Repeal effective for taxable years beginning after Dec. 31, 1976, see section 1901(d) of Pub. L. 94-455, set out as an Effective Date of 1976 Amendment note under section 2 of this title.

Subchapter D - Deferred Compensation, Etc.

Part

I.

Pension, profit-sharing, stock bonus plans, etc.

II.

Certain stock options.

III

Rules relating to minimum funding standards and benefit limitations.[FN 1]

Period editorially supplied.

Amendments

2006 - Pub. L. 109-280, title I, Section 113(a)(2), Aug. 17, 2006, 120 Stat. 852, added item for part III.

1964 - Pub. L. 88-272, title II, Section 221(d)(1), Feb. 26, 1964, 78 Stat. 75, substituted "Certain stock options" for "Miscellaneous provisions" in heading to part II.

PART I - PENSION, PROFIT-SHARING, STOCK BONUS PLANS, ETC.

Subpart

A.

General rule.

B.

Special rules.

C.

Special rules for multiemployer plans.

D.

Treatment of welfare benefit funds.

E.

Treatment of transfers to retiree health accounts.\1\

N

Editorially supplied. Subpart E of part I added by Pub. L. 101-508 without corresponding amendment of part analysis.

Amendments

1984 - Pub. L. 98-369, div. A, title V, Section 511(d), July 18, 1984, 98 Stat. 862, added heading for subpart D.

1980 - Pub. L. 96-364, title II, Section 202(b), Sept. 26, 1980, 94 Stat. 1285, added heading for subpart C.

Subpart A - General Rule

Sec.

401.

Qualified pension, profit-sharing, and stock bonus plans.

402.

Taxability of beneficiary of employees' trust.

402A.

Optional treatment of elective deferrals as Roth contributions.

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.

[405.

Repealed.]

406.

Employees of foreign affiliates covered by section 3121(l) agreements.

407.

Certain employees of domestic subsidiaries engaged in business outside the United States.

408.

Individual retirement accounts.

408A.

Roth IRAs.

409.

Qualifications for tax credit employee stock ownership plans.

409A.

Inclusion in gross income of deferred compensation under nonqualified deferred compensation plans.

Amendments

2004 - Pub. L. 108-357, title VIII, Section 885(c), Oct. 22, 2004, 118 Stat. 1640, added item 409A.

2001 - Pub. L. 107-16, title VI, Section 617(e)(2), June 7, 2001, 115 Stat. 106, added item 402A.

1997 - Pub. L. 105-34, title III, Section 302(e), Aug. 5, 1997, 111 Stat. 829, added item 408A.

1986 - Pub. L. 99-514, title XVIII, Section 1899A(70), Oct. 22, 1986, 100 Stat. 2963, substituted "Qualifications" for "Qualification" in item 409.

1984 - Pub. L. 98-369, div. A, title IV, Section 491(d)(54), (e)(10), July 18, 1984, 98 Stat. 852, 853, struck out items 405 and 409, which read "Qualified bond purchase plans" and "Retirement bonds", respectively, and redesignated item 409A as 409.

1983 - Pub. L. 98-21, title III, Section 321(e)(2)(D)(ii), Apr. 20, 1983, 97 Stat. 120, substituted "Employees of foreign affiliates covered by section 3121(l) agreements" for "Certain employees of foreign subsidiaries" in item 406.

1980 - Pub. L. 96-603, Section 2(d)(1), Dec. 28, 1980, 94 Stat. 3510, added item 404A.

Pub. L. 96-222, title I, Section 101(a)(7)(L)(v)(VIII), Apr. 1, 1980, 94 Stat. 200, substituted "tax credit employee stock ownership plans" for "ESOPS" in item 409A.

1978 - Pub. L. 95-600, title I, Section 141(f)(8), Nov. 6, 1978, 92 Stat. 2795, added item 409A.

1974 - Pub. L. 93-406, title II, Section 1016(b)(1), Sept. 2, 1974, 88 Stat. 932, inserted heading "Subpart A - General Rule" and added analysis of subparts.

Pub. L. 93-406, title II, Section 2002(h)(2), Sept. 2, 1974, 88 Stat. 970, added items 408 and 409.

1964 - Pub. L. 88-272, title II, Section 220(c)(1), Feb. 26, 1964, 78 Stat. 62, added items 406 and 407.

1962 - Pub. L. 87-792, Section 5(b), Oct. 10, 1962, 76 Stat. 827, added item 405.