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Regulations last checked for updates: May 16, 2025
Title 26 - Internal Revenue last revised: Feb 28, 2025
All Titles
Title 26
Chapter I
Part 11 - PART 11—TEMPORARY INCOME TAX REGULATIONS UNDER THE EMPLOYEE RETIREMENT INCOME SECURITY ACT OF 1974
§ 11.401(a)-11 - Qualified joint and survivor annuities.
§ 11.401(a)-19 - Nonforfeitability in case of certain withdrawals.
§ 11.401(b)-1 - Certain retroactive changes in plan.
§ 11.408(a)(2)-1 - Trustee of individual retirement accounts.
§ 11.410-1 - Election by church to have participation, vesting, funding, etc., provisions apply.
§ 11.410(b)-1 - Minimum coverage requirements.
§ 11.412(c)-7 - Election to treat certain retroactive plan amendments as made on the first day of the plan year.
§ 11.412(c)-11 - Election with respect to bonds.
§ 11.412(c)-12 - Extension of time to make contributions to satisfy requirements of section 412.
authority:
Sec. 7805 of the Internal Revenue Code of 1954 (68A Stat. 917;
26 U.S.C. 7805
), unless otherwise noted
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