US Code - Subpart A: General rule

Section 401 Qualified pension, profit-sharing, and stock bonus plans
Section 402 Taxability of beneficiary of employees' trust
Section 402A Optional treatment of elective deferrals as Roth contributions
Section 403 Taxation of employee annuities
Section 404 Deduction for contributions of an employer to an employees' trust or annuity plan and compensation under a deferred-payment plan
Section 404A Deduction for certain foreign deferred compensation plans
Section 405 Repealed. Pub. L. 98-369, div. A, title IV, Sec. 491(a), July 18, 1984, 98 Stat. 848]
Section 406 Employees of foreign affiliates covered by section 3121(l) agreements
Section 407 Certain employees of domestic subsidiaries engaged in business outside the United States
Section 408 Individual retirement accounts
Section 408A Roth IRAs
Section 409 Qualifications for tax credit employee stock ownership plans
Section 409A Inclusion in gross income of deferred compensation under nonqualified deferred compensation plans

Pension, profit-sharing, stock bonus plans, etc.

Special rules