Subpart A — General Rule (Sections 401 to 409A)
Subpart B — Special Rules (Sections 410 to 417)
Subpart C — Insolvent Plans (Section 418E)
Subpart D — Treatment of Welfare Benefit Funds (Sections 419 to 419A)
Subpart E — Transfer of excess pension assets to retiree health accounts (Section 420)
