Treasury Regulations (26 C.F.R.)

26 CFR § 1.417(e)-1T — (e)-1T Restrictions and valuations of distributions from plans subject to sections 401(a)(11) and 417. (Temporary)

§ 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]

(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]

Last amended: 2026-04-13

Source: official text