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.
- § 11.408(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.