26 CFR Pt. 1 (Pt. 1.401 to 1.409) continues coverage of income tax within the Internal Revenue Service, U.S. Department of Treasury. In this volume, you will find rules, procedures, and regulations pertaining to pensions, profit-sharing, stock bonus plans, deferred compensation, requirements for defined contribution plans and rollovers, annuities, employer liability responsibilities, employee contributions and matching contributions, IRA, Roth IRAs, S Corporations, and more. Employers, employees, human resources and benefits counselors, tax accountants, estate and financial planners, retirees,and U.S. citizens may be interested in these rules and regulations concerning income tax and retirement savings options. Code of Federal Regulations Title 26, Volume 6, April 1, 2015 Containing parts Part 1, §§ 1.401 to 1.409 Part 1; INCOME TAXES (CONTINUED)