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United States Code

Subpart A

General Rule

401Qualified pension, profit-sharing, and stock bonus plans 402Taxability of beneficiary of employees’ trust 402AOptional treatment of elective deferrals as Roth contributions 403Taxation of employee annuities 404Deduction for contributions of an employer to an employees’ trust or annuity plan and compensation under a deferred-payment plan 404ADeduction for certain foreign deferred compensation plans 406Employees of foreign affiliates covered by section 3121(l) agreements 407Certain employees of domestic subsidiaries engaged in business outside the United States 408Individual retirement accounts 408ARoth IRAs 409Qualifications for tax credit employee stock ownership plans 409AInclusion in gross income of deferred compensation under nonqualified deferred compensation plans