Title 26

PART 11

Part 11 - Temporary Income Tax Regulations Under The Employee Retirement Income Security Act Of 1974

PART 11 - TEMPORARY INCOME TAX REGULATIONS UNDER THE EMPLOYEE RETIREMENT INCOME SECURITY ACT OF 1974 Authority:Sec. 7805 of the Internal Revenue Code of 1954 (68A Stat. 917; 26 U.S.C. 7805), unless otherwise noted.

26:16.0.1.1.12.0.1.1SECTION 11.401(a)-11
   11.401(a)-11 Qualified joint and survivor annuities.
26:16.0.1.1.12.0.1.2SECTION 11.401(a)-19
   11.401(a)-19 Nonforfeitability in case of certain withdrawals.
26:16.0.1.1.12.0.1.3SECTION 11.401(b)-1
   11.401(b)-1 Certain retroactive changes in plan.
26:16.0.1.1.12.0.1.4SECTION 11.408(a)(2)-1
   11.408(a)(2)-1 Trustee of individual retirement accounts.
26:16.0.1.1.12.0.1.5SECTION 11.410-1
   11.410-1 Election by church to have participation, vesting, funding, etc., provisions apply.
26:16.0.1.1.12.0.1.6SECTION 11.410(b)-1
   11.410(b)-1 Minimum coverage requirements.
26:16.0.1.1.12.0.1.7SECTION 11.412(c)-7
   11.412(c)-7 Election to treat certain retroactive plan amendments as made on the first day of the plan year.
26:16.0.1.1.12.0.1.8SECTION 11.412(c)-11
   11.412(c)-11 Election with respect to bonds.
26:16.0.1.1.12.0.1.9SECTION 11.412(c)-12
   11.412(c)-12 Extension of time to make contributions to satisfy requirements of section 412.