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Code · CFR · Title 26 — Internal Revenue · Part 1 · § 1.417(e)-1T

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

67 words·~1 min read·/us/cfr/t26/s§ 1.417(e)-1T·

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(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]
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4 references not yet in our index
  • T.D. 8591
  • T.D. 8620
  • T.D. 8768
  • T.D. 8796
Citation graph
cites case law
§ 1.417(e)-1T
(e)-1T Restrictions and valuations of distributions from plans subject to sections 401(a)(11) and 417. (Temporary)
Treas. Dec.T.D. 8591
Treas. Dec.T.D. 8620
Treas. Dec.T.D. 8768
Treas. Dec.T.D. 8796
Cites 4Cited by 0 across 0 sources
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