目次

Part I Qualification Rules Generally Applicable to Employee Retirement Plans 1 Introduction 2 Qualification Rules 3 Minimum Participation Requirements 4 Overall Coverage Tests 5 Minimum Vesting Standards 6 Accrued Benefit Requirements 7 Limitations on Qualified Defined Benefit and Defined Contribution Plans 8 Nondiscrimination Requirements Regarding Benefits/Allocations for Qualified Plans 9 Minimum Funding Standards 10 Deductibility of Employer Contributions 11 Related Employers for Purposes of Applying the Qualification Rules 12 Distributions of Benefits, Loans, and QDROs 13 Single Employer Plan Terminations under Title IV of ERISA and the Code 14 Taxation of Distributions from Qualified Plans and IRAs 15 Determination Letters, Plan Disqualification and Correction Programs Part II Tax Rules Applicable to Specialized Employee Benefit Plans and ERISA Rules Applicable Generally to All Employee Benefits Plans 16 Tax Rules Applicable to Welfare Benefits 17 Cash or Deferred Arrangements 18 Fiduciary Rules and Prohibited Transactions 19 Civil Litigation under ERISA 20 Reporting and Disclosure Requirements 21 Benefit Restrictions for Defined Benefit Plans