#### § 1.401(a)(26)-0 Table of contents.

This section contains a listing of the headings of §§ 1.401 (a)(26)-1 through 1.401(a)(26)-9.

## § 1.401(a)(26)-1 Minimum participation requirements

(a) General rule.

(b) Exceptions to section 401(a)(26).

(1) Plans that do not benefit any highly compensated employees.

(2) Multiemployer plans.

(i) In general.

(ii) Multiemployer plans covering noncollectively bargained employees.

(A) In general.

(B) Special testing rule.

(3) Certain underfunded defined benefit plans.

(i) In general.

(ii) Eligible plans.

(iii) Actuarial certification.

(iv) Cessation of all benefit accruals.

(4) Section 401(k) plan maintained by employers that include certain governmental or tax-exempt entities.

(5) Certain acquisitions or dispositions.

(i) General rule.

(ii) Special rule for transactions that occur in the plan year prior to the first plan year to which section 401(a)(26) applies.

(iii) Definition of “acquisition” or “disposition”.

(c) Additional rules.

## § 1.401(a)(26)-2 Minimum participation rule

(a) General rule.

(b) Frozen plans.

(c) Plan.

(d) Disaggregation of certain plans.

(1) Mandatory disaggregation.

(i) ESOPs and non-ESOPs.

(ii) Plans maintained by more than one employer.

(A) Multiple employer plans.

(B) Multiemployer plans.

(iii) Defined benefit plans with other arrangements.

(A) In general.

(B) Examples.

(iv) Plans benefiting employees of qualified separate lines of business.

(2) Permissive disaggregation.

(i) Plans benefiting collectively bargained employees.

(ii) Plans benefiting otherwise excludable employees.

## § 1.401(a)(26)-3 Rules applicable to a defined benefit plan's prior benefit structure

(a) General rule.

(b) Prior benefit structure.

(c) Testing a prior benefit structure.

(1) General rule.

(2) Meaningful benefits.

(d) Multiemployer plan rule.

## § 1.401(a)(26)-4 Testing former employees

(a) Scope.

(b) Minimum participation rule for former employees.

(c) Special rule.

(d) Excludable former employees.

(1) General rule.

(2) Exception.

## § 1.401(a)(26)-5 Employees who benefit under a plan

(a) Employees benefiting under a plan.

(1) In general.

(2) Sequential or concurrent benefit offset arrangements.

(i) In general.

(ii) Offset by sequential or grandfathered benefits.

(iii) Concurrent benefit offset arrangements.

(A) General rule.

(B) Special rules for certain section 414(n) employer-recipients.

(b) Former employees benefiting under a plan.

## § 1.401(a)(26)-6 Excludable employees

(a) In general.

(b) Excludable employees.

(1) Minimum age and service exclusions.

(i) In general.

(ii) Plans benefiting otherwise excludable employees.

(iii) Examples.

(2) Certain air pilots.

(3) Certain nonresident aliens.

(i) In general.

(ii) Special treaty rule.

(4) Employees covered pursuant to a collective bargaining agreement.

(5) Employees not covered pursuant to a collective bargaining agreement.

(6) Examples.

(7) Certain terminating employees.

(i) In general.

(ii) Hours of service.

(8) Employees of qualified separate lines of business.

(c) Former employees.

(1) In general.

(2) Employees terminated before a specified date.

(3) Previously excludable employees.

(4) Vested accrued benefits eligible for mandatory distribution.

(d) Certain police or firefighters.

## § 1.401(a)(26)-7 Testing methods

(a) Testing on each day of the plan year.

(b) Simplified testing method.

(c) Retroactive correction.

## § 1.401(a)(26)-8 Definitions

Collective bargaining agreement.

Collectively bargained employee.

Covered by a collective bargaining agreement.

Defined benefit plan.

Defined contribution plan.

Employee.

Employer.

ESOP.

Former employee.

Highly compensated employee.

Highly compensated former employee.

Multiemployer plan.

Noncollectively bargained employee.

Nonhighly compensated employee.

Nonhighly compensated former employee.

Plan.

Plan year.

Professional employee.

Section 401(k) plan.

Section 401(m) plan.

## § 1.401(a)(26)-9 Effective dates and transition rules

(a) In general.

(b) Transition rules.

(1) Governmental plans and certain section 403(b) annuities.

(2) Early retirement “window-period” benefits.

(3) Employees who do not benefit because of a minimum-period-of-service requirement or a last-day requirement.

(4) Certain plan terminations.

(i) In general.

(ii) Exception.

(5) ESOPs and non-ESOPs.

(c) Waiver of excise tax on reversions.

(1) In general.

(2) Termination date.

(3) Failure to satisfy section 401(a)(26).

(d) Special rule for collective bargaining agreements.

[T.D. 8375, 56 FR 63413, Dec. 4, 1991]