State statute · Federal sources
Qualified pension, profit-sharing, and stock bonus plans
26 U.S.C. s. 401
Edition and licensing notes
Publisher. U.S. Government Publishing Office (govinfo.gov)
Edition. U.S. Code (govinfo), retrieved 2026-08-28
Status. U.S. Code, public domain.
What this document is
26 U.S.C. s. 401: Qualified pension, profit-sharing, and stock bonus plans is a state statute published by U.S. Government Publishing Office (govinfo.gov). It is one of the documents that insurance license exam questions are written from, including life & health practice questions. This page summarizes it and points to the official version, which is the text to rely on.
Sections cited in practice questions
Each practice answer shows the exact passage it comes from. These are sections of this document that questions cite, with a short excerpt from the source text.
- 26 U.S.C. § 401 (a)(13) (Assignment and Alienation)
“(A) In general. - A trust shall not constitute a qualified trust under this section unless the plan of which such trust is a part provides that benefits provided under the plan may not be assigned or alienated.”
- 26 U.S.C. § 401: subsection (l)(5)(A) (Integration Level)
“(ii) Limitation The integration level for any year may not exceed the contribution and benefit base in effect under section 230 of the Social Security Act for such year. (iii) Level to apply to all participants A plan's integration level shall apply with respect to all participants in the plan.”
- 26 U.S.C. § 401: subsection (a)(9)(C) (Required Beginning Date)
“(C) Required beginning date. - For purposes of this paragraph - (i) In general. - The term "required beginning date" means April 1 of the calendar year following the later of - (I) the calendar year in which the employee attains the applicable age, or (II) the calendar year in which the employee retires.”
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