U.S. Code / Title 26 — Internal Revenue Code / Subtitle A—Income Taxes / Chapter 1—Normal Taxes and Surtaxes / Subchapter D—Deferred Compensation, Etc. / Part I—Pension, Profit-Sharing, Stock Bonus Plans,…Title 26SubpartSubpart E—Treatment of Transfers to Retiree Health AccountsContents§ 420. Transfers of excess pension assets to retiree health accounts