[Code of Federal Regulations]
[Title 26, Volume 5]
[Revised as of April 1, 2002]
From the U.S. Government Printing Office via GPO Access
[CITE: 26CFR1.401(e)-1]

[Page 230]
 
                       TITLE 26--INTERNAL REVENUE
 
    CHAPTER I--INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY 
                               (CONTINUED)
 
DEFERRED COMPENSATION, ETC.--Table of Contents
 
Sec. 1.401(e)-1  Definitions relating to plans covering self-employed individuals.

    (a) ``Keogh'' or ``H.R. 10'' plans, in general--(1) Introduction and 
organization of regulations. Certain self-employed individuals may be 
covered by a qualified pension, annuity, or profit-sharing plan. This 
section contains definitions contained in section 401(c) relating to 
plans covering self-employed individuals and is applicable to employer 
taxable years beginning after December 31, 1975, unless otherwise 
specified.
    The provisions of section 401(a) relating to qualification 
requirements which are generally applicable to all qualified plans, and 
other provisions relating to the special rules under section 401 (b), 
(f), (g), (h), and (i), are also generally applicable to any plan 
covering a self-employed individual. However, in addition to such 
requirements and special rules, any plan covering a self-employed 
individual is subject to the rules contained in Secs. 1.401 (e)-2, (e)-
5, and (j)-1 through (j)-5. Section 1.401(e)-2 contains general rules, 
Sec. 1.401(e)-5 contains a special rule limiting the contribution and 
benefit base to the first $100,000 of annual compensation, and 
Sec. 1.401 (j)-1 through (j)-5 contains special rules for defined 
benefit plans. Section 1.401(e)-3 contains special rules which are 
applicable to plans covering self-employed individuals when one or more 
of such individuals is an owner-employee within the meaning of section 
401(c)(3). Section 1.401(e)-4 contains rules relating to contributions 
on behalf of owner-employees for premiums on annuity, etc., contracts 
and a transitional rule for certain excess contributions made on behalf 
of owner-employees for employer taxable years beginning before January 
1, 1976. The provisions of this section and of Secs. 1.401(e)-2 through 
1.401(e)-5 are applicable to employer taxable years beginning after 
December 31, 1975, unless otherwise specified.
    (2) [Reserved]
    (b) [Reserved]

[T.D. 7636, 44 FR 47053, Aug. 10, 1979]