Federal (United States) · Regulations
Part 11 — TEMPORARY INCOME TAX REGULATIONS UNDER THE EMPLOYEE RETIREMENT INCOME SECURITY ACT OF 1974
9 sections
9 sections
- 26 C.F.R. § 11.401(a)-11Qualified joint and survivor annuities.
- 26 C.F.R. § 11.401(a)-19Nonforfeitability in case of certain withdrawals.
- 26 C.F.R. § 11.401(b)-1Certain retroactive changes in plan.
- 26 C.F.R. § 11.408(a)(2)-1Trustee of individual retirement accounts.
- 26 C.F.R. § 11.410-1Election by church to have participation, vesting, funding, etc., provisions apply.
- 26 C.F.R. § 11.410(b)-1Minimum coverage requirements.
- 26 C.F.R. § 11.412(c)-7Election to treat certain retroactive plan amendments as made on the first day of the plan year.
- 26 C.F.R. § 11.412(c)-11Election with respect to bonds.
- 26 C.F.R. § 11.412(c)-12Extension of time to make contributions to satisfy requirements of section 412.