26 CFR 1.417 - Restrictions and valuations of distributions from plans subject to sections 401(a)(11) and 417. (Temporary)

Regulations last checked for updates: Nov 22, 2024

Title 26 - Internal Revenue last revised: Nov 20, 2024

View all text of Part 1 [§ 1.410(a)-1 - § 1.440]

§ 1.417(e)-1T - Restrictions and valuations of distributions from plans subject to sections 401(a)(11) and 417. (Temporary)

(a) [Reserved]

(b) Consent, etc. requirements—(1) General rule. [Reserved]

(2) Consent. [Reserved]

(c) [Reserved]

(d) For rules regarding the present value of a participant's accrued benefit and related matters, see § 1.417(e)-1(d).

[T.D. 8591, 60 FR 17219, Apr. 5, 1995, as amended by T.D. 8620, 60 FR 49221, Sept. 22, 1995; T.D. 8768, 63 FR 16902, Apr. 7, 1998; T.D. 8796, 63 FR 70012, Dec. 18, 1998]

authority: 26 U.S.C. 7805,unless

cite as: 26 CFR 1.417