26 CFR · Internal Revenue
§ 1.402(g)-0 — Limitation on exclusion for elective deferrals, table of contents.
26 CFR § 1.402(g)-0
This text of 26 C.F.R. § 1.402(g)-0 (Limitation on exclusion for elective deferrals, table of contents.) is published on Counsel Stack Legal Research, covering United States primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.
Bluebook
26 C.F.R. § 1.402(g)-0 (2026).
Text
§ 1.402(g)-0 Limitation on exclusion for elective deferrals, table of contents. This section contains the captions that appear in § 1.402(g)-1. § 1.402(g)-1 Limitation on exclusion for elective deferrals.
(a)In general.
(b)Elective deferrals.
(c)Certain one-time irrevocable elections.
(d)Applicable limit.
(1)In general.
(2)Special adjustment for elective deferrals with respect to a section 403(b) annuity contract.
(3)Special adjustment for elective deferrals with respect to a section 403(b) annuity contract for certain long-term employees.
(4)Example.
(e)Treatment of excess deferrals.
(1)Plan qualification.
(i)Effect of excess deferrals.
(ii)Treatment of excess deferrals as employer contributions.
(iii)Definition of excess deferrals.
(2)Correction of excess def
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Related
§ 1.402
26 C.F.R. § 1.402
Nearby Sections
11
§ 1.402(c)-2
Eligible rollover distributions.§ 1.402(d)-1
Effect of section 402(d).§ 1.402(e)-1
§ 1.402(e)-1 [Reserved]§ 1.402(g)-1
Limitation on exclusion for elective deferrals.§ 1.402(g)-2
Increased limit for catch-up contributions.§ 1.402(g)(3)-1
Employer contributions to purchase a section 403(b) contract under a salary reduction agreement.§ 1.402A-1
Designated Roth Accounts.Cite This Page — Counsel Stack
Bluebook (online)
26 C.F.R. § 1.402(g)-0, Counsel Stack Legal Research, https://law.counselstack.com/cfr/26/1/1.402(g)-0.