Each of these types of plans are subject to different rules under the Code and, in some cases, under ERISA. In some qualified plans, such as 401(k) plans, employees may also be permitted to make tax-deferred contributions. Certain qualified plans are subject to the fiduciary duty requirements of ERISA and the prohibited transaction provisions of the Code. For more information, see Practice Notes, Requirements for Qualified Retirement Plans and ERISA Fiduciary Duties: Overview.