26 CFR · Internal Revenue
§ 1.417(e)-1T — Restrictions and valuations of distributions from plans subject to sections 401(a)(11) and 417. (Temporary)
eCFR · current through Aug 10, 2026
§ 1.417(e)-1T Restrictions and valuations of distributions from plans subject to sections 401(a)(11) and 417. (Temporary)
(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).
[T.D. 8591, 60 FR 17219, Apr. 5, 1995, as amended by T.D. 8620, 60 FR 49221, Sept. 22, 1995; T.D. 8768, 63 FR 16902, Apr. 7, 1998; T.D. 8796, 63 FR 70012, Dec. 18, 1998]
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26 C.F.R. § 1.417(e)-1T (Restrictions and valuations of distributions from plans subject to sections 401(a)(11) and 417. (Temporary)) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.
Related
§ 1.417
26 C.F.R. § 1.417
Nearby Sections
11
§ 1.415(g)-1
Disqualification of plans and trusts.§ 1.415(j)-1
Limitation year.§ 1.417(a)(3)-1
Required explanation of qualified joint and survivor annuity and qualified preretirement survivor annuity.§ 1.417(e)-1
Restrictions and valuations of distributions from plans subject to sections 401(a)(11) and 417.§ 1.417(e)-1T
Restrictions and valuations of distributions from plans subject to sections 401(a)(11) and 417. (Temporary)§ 1.419A(f)(6)-1
Exception for 10 or more employer plan.