26 C.F.R. PART 11--TEMPORARY INCOME TAX REGULATIONS UNDER THE EMPLOYEE RETIREMENT INCOME SECURITY ACT OF 1974


TITLE 26--Internal Revenue

CHAPTER I--INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY

SUBCHAPTER A--INCOME TAX

PART 11--TEMPORARY INCOME TAX REGULATIONS UNDER THE EMPLOYEE RETIREMENT INCOME SECURITY ACT OF 1974

rule
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.
11.401(d)(1)-1
Nonbank trustees of trusts benefiting owner-employees.
11.402(e)(4)(a)-1
Lump sum distributions in the case of an employee who has separated from service.
11.402(e)(4)(b)-1
Election to treat an amount as a lump sum distribution.
11.404(a)(6)-1
Time when contributions to ''H.R. 10'' plans considered made.
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.
11.415(c)(4)-1
Special elections for section 403(b) annuity contracts purchased by educational institutions, hospitals and home health service agencies.
rule



chanrobles.com