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-ix- Reg. §1.403(b)-­1. General overview of taxability under an annuity contract purchased by a section 501(c)(3) organization or a public school....................................................................................................447 Reg. §1.403(b)–­2. Definitions...........................................................................................................................................447 Reg. §1.403(b)-­3. Exclusion for contributions to purchase section 403(b) contracts.. ...........................................448 Reg. §1.403(b)–­4. Contribution limitations....................................................................................................................450 Reg. §1.403(b)–­5. Nondiscrimination rules.. .................................................................................................................455 Reg. §1.403(b)–­6. Timing of distributions and benefits................................................................................................456 Reg. §1.403(b)–­7. Taxation of distributions and benefits.. ..........................................................................................458 Reg. §1.403(b)–­8. Funding.. .............................................................................................................................................459 Reg. §1.403(b)–­9. Special rules for church plans..........................................................................................................459 Reg. §1.403(b)–­10. Miscellaneous provisions.. .............................................................................................................460 Reg. §1.403(b)–­11. Applicable dates.. ............................................................................................................................462 Reg. §1.403(c)–­1. Taxability of beneficiary under a nonqualified annuity.. ...............................................................463 Code §406. Employees of foreign affiliates covered by section 3121(l) agreements.........................................................464 Reg. §1.406-­1. Treatment of certain employees of foreign subsidiaries as employees of the domestic corporation...................................................................................................................................................464 Code §407. Certain employees of domestic subsidiaries engaged in business outside the United States.. ...................466 Reg. §1.407-­1. Treatment of certain employees of domestic subsidiaries engaged in business outside the United States as employees of the domestic parent corporation.. ....................................................466 Code §408. Individual retirement accounts.. ..........................................................................................................................468 Reg. §1.408-­1. General rules.. ...........................................................................................................................................475 Reg. §1.408-­2. Individual retirement accounts...............................................................................................................476 Proposed Reg. §1.408-­2. Individual retirement accounts....................................................................................482 Reg. §1.408-­4. Treatment of distributions from individual retirement arrangements...............................................482 Proposed Reg. §1.408-­4. Treatment of distributions from individual retirement arrangements....................483 Reg. §1.408-­7. Reports on distributions from individual retirement plans.................................................................484 Proposed Reg. §1.408-­7. Simplified employee pension.. .....................................................................................484 Reg. §1.408–­8. Distribution requirements for individual retirement plans.................................................................486 Proposed Reg. §1.408-­9. Reports for simplified employee pensions.. ...............................................................488 Reg. §1.408(q)–­1. Deemed IRAs in qualified employer plans......................................................................................488 Code §409A. Inclusion in gross income of deferred compensation under nonqualified deferred compensation plans.............................................................................................................................................................489 Reg. §1.409A–­1. Definitions and covered plans.. ...........................................................................................................491 Proposed Reg. §1.409A–­1. Definitions and covered plans.. ................................................................................512 Reg. §1.409A–­2. Deferral elections..................................................................................................................................515 Proposed Reg. §1.409A–­2. Deferral elections.......................................................................................................523 Reg. §1.409A–­3. Permissible payments...........................................................................................................................523 Proposed Reg. §1.409A–­3. Permissible payments................................................................................................534 Reg. §1.409A–­4. Calculation of income inclusion. [Reserved].....................................................................................537 Proposed Reg. §1.409A–­4. Calculation of amount includible in income and additional income taxes.. ......537 Reg. §1.409A–­5. Funding. [Reserved]..............................................................................................................................546 Reg. §1.409A–­6. Application of section 409A and effective dates.. .............................................................................546 Proposed Reg. §1.409A–­6. Application of section 409A and effective dates.. ..................................................549 Subchapter D. Deferred Compensation, Etc. Part I. Pension, Profit-­Sharing, Stock Bonus Plans, Etc. Subpart B. Special Rules Code §410. Minimum participation standards........................................................................................................................549 Reg. §1.410(a)-­1. Minimum participation standards general rules............................................................................552 Proposed Reg. §1.410(a)-­1. Minimum participation standards general rules.................................................552 Reg. §1.410(a)-­3. Minimum age and service conditions...............................................................................................552 Temporary Reg. §1.410(a)-­3T. Minimum age and service conditions.. ............................................................553 Reg. §1.410(a)-­4. Maximum age conditions and time of participation.. ....................................................................553 Proposed Reg. §1.410(a)-­4A. Maximum age conditions after 1987.. ................................................................554 Reg. §1.410(a)-­5. Year of service break in service.. .....................................................................................................555 Temporary Reg. §1.410(a)-­8T. Year of service break in service.......................................................................556 Code §414. Definitions and special rules.................................................................................................................................556 Reg. §1.414(f)-­1. Definition of multiemployer plan.. ....................................................................................................568 Reg. §1.414(g)-­1. Definition of plan administrator........................................................................................................569