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Subpart B—Special Rules

  • § 410. Minimum participation standards
  • § 411. Minimum vesting standards
  • § 412. Minimum funding standards
  • § 413. Collectively bargained plans, etc.
  • § 414. Definitions and special rules
  • § 415. Limitations on benefits and contribution under qualified plans
  • § 416. Special rules for top-heavy plans
  • § 417. Definitions and special rules for purposes of minimum survivor annuity requirements

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