26 CFR · Internal Revenue
§ 1.417(e)-1T — Restrictions and valuations of distributions from plans subject to sections 401(a)(11) and 417. (Temporary)
26 CFR § 1.417(e)-1T
This text of 26 C.F.R. § 1.417(e)-1T (Restrictions and valuations of distributions from plans subject to sections 401(a)(11) and 417. (Temporary)) is published on Counsel Stack Legal Research, covering United States primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.
Bluebook
26 C.F.R. § 1.417(e)-1T (2026).
Text
§ 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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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.Cite This Page — Counsel Stack
Bluebook (online)
26 C.F.R. § 1.417(e)-1T, Counsel Stack Legal Research, https://law.counselstack.com/cfr/26/1/1.417(e)-1T.