GroundRules
26 CFR 1.417(e)-1T: (e)-1T Restrictions and valuations of distributions from plans subject to sections 401(a)(11) and 417. (Temporary)
Where this section sits in the code
- Title 26—Internal Revenue
- CHAPTER I—INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY
- SUBCHAPTER A—INCOME TAX
- PART 1—INCOME TAXES
(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).
Collected 2026-08-27T02:25:11Z. Source file · JSON