26 CFR 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.
- § 11.401(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(b)-1 — Minimum coverage requirements.
- § 11.410-1 — Election by church to have participation, vesting, funding, etc., provisions apply.
- § 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.
Title 26 published on 2012-04-01
no entries appear in the Federal Register after this date.
This is a list of United States Code sections, Statutes at Large, Public Laws, and Presidential Documents, which provide rulemaking authority for this CFR Part.
This list is taken from the Parallel Table of Authorities and Rules provided by GPO [Government Printing Office].
It is not guaranteed to be accurate or up-to-date, though we do refresh the database weekly. More limitations on accuracy are described at the GPO site.
