Table of contents.
1.401(a)(4)-1
Nondiscrimination requirements of section 401(a)(4).
1.401(a)(4)-2
Nondiscrimination in amount of employer contributions under a defined contribution plan.
1.401(a)(4)-3
Nondiscrimination in amount of employer-provided benefits under a defined benefit plan.
1.401(a)(4)-4
Nondiscriminatory availability of benefits, rights, and features.
1.401(a)(4)-5
Plan amendments and plan terminations.
1.401(a)(4)-6
Contributory defined benefit plans.
1.401(a)(4)-7
Imputation of permitted disparity.
1.401(a)(4)-8
Cross-testing.
1.401(a)(4)-9
Plan aggregation and restructuring.
1.401(a)(4)-10
Testing of former employees.
1.401(a)(4)-11
Additional rules.
1.401(a)(4)-12
Definitions.
1.401(a)(4)-13
Effective dates and fresh-start rules.
1.401(a)(5)-1
Special rules relating to nondiscrimination requirements.
1.401(a)(9)-0
Required minimum distributions; table of contents.
1.401(a)(9)-1