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  1. IRC
  2. Subtitle A
  3. Chapter 1
  4. Subchapter D
  5. Part I
  6. Subpart A

Subpart A — General Rule (Sections 401 to 409A)

Sec. 401. Qualified Pension, Profit-Sharing, And Stock Bonus Plans

Sec. 402. Taxability Of Beneficiary Of Employees' Trust

Sec. 402A. Optional Treatment Of Elective Deferrals As Roth Contributions

Sec. 403. Taxation Of Employee Annuities

Sec. 404. Deduction For Contributions Of An Employer To An Employees' Trust Or Annuity Plan And Compensation Under A Deferred-Payment Plan

Sec. 404A. Deduction For Certain Foreign Deferred Compensation Plans

Sec. 406. Employees Of Foreign Affiliates Covered By Section 3121(l) Agreements

Sec. 407. Certain Employees Of Domestic Subsidiaries Engaged In Business Outside The United States

Sec. 408. Individual Retirement Accounts

Sec. 408A. Roth IRAs

Sec. 409. Qualifications For Tax Credit Employee Stock Ownership Plans

Sec. 409A. Inclusion In Gross Income Of Deferred Compensation Under Nonqualified Deferred Compensation Plans