Treasury Regulations (26 C.F.R.)
26 CFR § 1.417(e)-1T
Restrictions and valuations of distributions from plans subject to sections 401(a)(11) and 417. (Temporary)
Official textecfr.govlast amended
# (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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In this part (40 sections)
- 1.414(r)-8 · Separate application of section 410(b).
- 1.414(r)-9 · Separate application of section 401(a)(26).
- 1.414(r)-10 · Separate application of section 129(d)(8). [Reserved]
- 1.414(r)-11 · Definitions and special rules.
- 1.414(s)-1 · Definition of compensation.
- 1.414(v)-1 · Catch-up contributions.
- 1.414(v)-2 · Catch-up contributions required to be designated Roth…
- 1.414(w)-1 · Permissible withdrawals from eligible automatic…
- 1.415(a)-1 · General rules with respect to limitations on benefits and…
- 1.415(b)-1 · Limitations for defined benefit plans.
- 1.415(b)-2 · Multiple annuity starting dates. [Reserved]
- 1.415(c)-1 · Limitations for defined contribution plans.
- 1.415(c)-2 · Compensation.
- 1.415(d)-1 · Cost-of-living adjustments.
- 1.415(f)-1 · Aggregating plans.
- 1.415(g)-1 · Disqualification of plans and trusts.
- 1.415(j)-1 · Limitation year.
- 1.416-1 · Questions and answers on top-heavy plans.
- 1.417(a)(3)-1 · Required explanation of qualified joint and survivor…
- 1.417(e)-1 · Restrictions and valuations of distributions from plans…
- 1.417(e)-1T · Restrictions and valuations of distributions from plans…
- 1.419-1T · Treatment of welfare benefit funds. (Temporary)
- 1.419A-1T · Qualified asset account limitation of additions to account.…
- 1.419A-2T · Qualified asset account limitation for collectively…
- 1.419A(f)(6)-1 · Exception for 10 or more employer plan.
- 1.420-1 · Significant reduction in retiree health coverage during the…
- 1.421-1 · Meaning and use of certain terms.
- 1.421-2 · General rules.
- 1.422-1 · Incentive stock options; general rules.
- 1.422-2 · Incentive stock options defined.
- 1.422-3 · Stockholder approval of incentive stock option plans.
- 1.422-4 · $100,000 limitation for incentive stock options.
- 1.422-5 · Permissible provisions.
- 1.423-1 · Applicability of section 421(a).
- 1.423-2 · Employee stock purchase plan defined.
- 1.424-1 · Definitions and special rules applicable to statutory options.
- 1.425-1.429 · §§ 1.425-1.429 [Reserved]
- 1.430(a)-1 · Determination of minimum required contribution.
- 1.430(d)-1 · Determination of target normal cost and funding target.
- 1.430(f)-1 · Effect of prefunding balance and funding standard…