[Code of Federal Regulations]
[Title 29, Volume 9]
[Revised as of July 1, 2005]
From the U.S. Government Printing Office via GPO Access
[CITE: 29CFR2530.200a-1]

[Page 444]
 
                             TITLE 29--LABOR
 
 CHAPTER XXV--EMPLOYEE BENEFITS SECURITY ADMINISTRATION, DEPARTMENT OF 
                                  LABOR
 
PART 2530_RULES AND REGULATIONS FOR MINIMUM STANDARDS FOR EMPLOYEE 
PENSION BENEFIT PLANS--Table of Contents
 
                 Subpart A_Scope and General Provisions
 
Sec. 2530.200a-1  Relationship of the Act and the Internal Revenue 
Code of 1954.

    (a) Part 2 of title I of the Employee Retirement Income Security Act 
of 1974 (hereinafter referred to as ``the Act'') contains minimum 
standards that a plan which is an employee pension benefit plan within 
the meaning of section 3(2) of the Act and which is covered under part 2 
must satisfy. (For a general explanation of the coverage of part 2, see 
Sec. 2530.201-1.) Substantially identical requirements areimposed by 
subchapter D of chapter 1 of subtitle A of the Internal Revenue Code of 
1954 (hereinafter referred to as ``the Code'') for plans seeking 
qualification for certain tax benefits under the Code. In general, the 
Code provisions apply to ``qualified'' pension, profit-sharing, and 
stock bonus plans described in section 401(a) of the Code, annuity plans 
described in section 403(a) of the Code and bond purchase plans 
described in section 405(a) of the Code. The standards contained in 
title I of the Act apply generally to both ``nonqualified' and 
``qualified'' employee pension benefit plans. The standards contained in 
the Act, and the related Code provisions, are ``minimum'' standards. In 
general, more liberal plan provisions (in terms of the benefit to be 
derived by the employee) are not prohibited.
    (b) For a definition of the term ``employee pension benefit plan'', 
see section 3(2) of the Act and Sec. 2510.3-2.
    (c) For a statement of the coverage of part 2 of the Act, see 
sections 4 and 201 of the Act and Sec. Sec. 2510.3-2, 2510.3-3, 
2530.201-1 and 2530.201-2.

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