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-viii- Reg. §1.401(a)-­12. Mergers and consolidations of plans and transfers of plan assets.. ..........................................346 Reg. §1.401(a)-­13. Assignment or alienation of benefits.. ...........................................................................................346 Proposed Reg. §1.401(a)–­13. Assignment or alienation of benefits..................................................................348 Reg. §1.401(a)-­14. Commencement of benefits under qualified trusts.. ....................................................................348 Reg. §1.401(a)-­15. Requirement that plan benefits are not decreased on account of certain Social Security increases.............................................................................................................................................348 Reg. §1.401(a)-­16. Limitations on benefits and contributions under qualified plans...............................................349 Reg. §1.401(a)-­30. Limit on elective deferrals...............................................................................................................349 Reg. §1.401(a)(2)–­1. Refund of mistaken employer contributions and withdrawal liability payments to multiemployer plans.. ............................................................................................................................350 Reg. §1.401(a)(17)-­1. Limitation on annual compensation.. ......................................................................................350 Reg. §1.401(a)–­21. Rules relating to the use of an electronic medium to provide applicable notices and to make participant elections.. ..............................................................................................................356 Reg. §1.401(a)(26)-­1. Minimum participation requirements......................................................................................359 Reg. §1.401(a)(26)-­2. Minimum participation rule......................................................................................................360 Reg. §1.401(a)(26)-­3. Rules applicable to a defined benefit plan’s prior benefit structure.. ..................................361 Reg. §1.401(a)(26)-­4. Testing former employees.........................................................................................................362 Reg. §1.401(a)(26)-­5. Employees who benefit under a plan.. ....................................................................................362 Reg. §1.401(a)(26)-­6. Excludible employees.. .............................................................................................................362 Reg. §1.401(a)(26)-­7. Testing methods.. .......................................................................................................................364 Reg. §1.401(a)(26)-­8. Definitions...................................................................................................................................364 Reg. §1.401(a)(26)-­9. Effective dates and transition rules.........................................................................................365 Reg. §1.401(a)(31)-­1. Requirement to offer direct rollover of eligible rollover distributions questions and answers.................................................................................................................................................366 Reg. §1.401(a)(35)–­1. Diversification requirements for certain defined contribution plans.. ...............................369 Reg. §1.401(k)-­1. Certain cash or deferred arrangements...........................................................................................372 Proposed Reg. §1.401(k)–­1. Certain cash or deferred arrangements...............................................................382 Reg. §1.401(k)-­2. ADP test...............................................................................................................................................384 Reg. §1.401(k)–­3. Safe harbor requirements.. ...............................................................................................................394 Proposed Reg. §1.401(k)–­3. Safe harbor requirements.. ....................................................................................399 Reg. §1.401(k)–­4. SIMPLE 401(k) plan requirements.. ................................................................................................400 Reg. §1.401(k)–­5. Special rules for mergers, acquisitions and similar events [Reserved].. ....................................400 Reg. §1.401(k)–­6. Definitions...........................................................................................................................................401 Proposed Reg. §1.401(k)–­6. Definitions.. .............................................................................................................402 Reg. §1.401(m)–­1. Employee contributions and matching contributions.. ...............................................................402 Proposed Reg. §1.401(m)–­1. Employee contributions and matching contributions.. ....................................404 Reg. §1.401(m)-­2. ACP test.. ............................................................................................................................................405 Reg. §1.401(m)–­3. Safe harbor requirements.. ..............................................................................................................414 Proposed Reg. §1.401(m)–­3. Safe harbor requirements.. ...................................................................................416 Reg. §1.401(m)–­4. Special rules for mergers, acquisitions and similar events [Reserved].. ...................................416 Reg. §1.401(m)–­5. Definitions..........................................................................................................................................416 Proposed Reg. §1.401(m)–­5. Definitions..............................................................................................................417 Code §402. Taxability of beneficiary of employees’ trust......................................................................................................418 Reg. §1.402(a)-­1. Taxability of beneficiary under a trust which meets the requirements of section 401(a).........422 Proposed Reg. §1.402(a)-­1. Taxability of beneficiary under a trust which meets the requirements of section 401(a).. .........................................................................................................................429 Reg. §1.402(b)-­1. Treatment of beneficiary of trust not exempt under section 501(a)............................................429 Reg. §1.402(c)-­2. Eligible rollover distributions questions and answers..................................................................431 Reg. §1.402(f)-­1. Required explanation of eligible rollover distributions questions and answers........................435 Proposed Reg. §1.402(f)-­1. Required explanation of eligible rollover distributions questions and answers.........................................................................................................................................436 Reg. §1.402(g)-­1. Limitation on exclusion for elective deferrals.. ..............................................................................436 Reg. §1.402(g)–­2. Increased limit for catch-­up contributions.. ...................................................................................439 Reg. §1.402(g)(3)-­1. Employer contributions to purchase a section 403(b) contract under a salary reduction agreement.........................................................................................................................................439 Code §402A. Optional treatment of elective deferrals as Roth contributions....................................................................439 Reg. §1.402A–­1. Designated Roth Accounts...................................................................................................................440 Proposed Reg. §1.402A–­1. Designated Roth Accounts........................................................................................443 Reg. §1.402A–­2. Reporting and recordkeeping requirements with respect to designated Roth accounts.............443 Code §403. Taxation of employee annuities.. .........................................................................................................................444 Reg. §1.403(a)-­1. Taxability of beneficiary under a qualified annuity plan................................................................446 Reg. §1.403(a)-­2. Capital gains treatment for certain distributions.. .........................................................................446