Part 11—Temporary Income Tax Regulations Under the Employee Retirement Income Security Act of 1974

Sections

• § 11.401(a)-11
  § 11.401(a)-11 Qualified joint and survivor annuities.
• § 11.401(a)-19
  § 11.401(a)-19 Nonforfeitability in case of certain withdrawals.
• § 11.401(b)-1
  § 11.401(b)-1 Certain retroactive changes in plan.
• § 11.408(a)(2)-1
  § 11.408(a)(2)-1 Trustee of individual retirement accounts.
• § 11.410-1
  § 11.410-1 Election by church to have participation, vesting, funding, etc., provisions apply.
• § 11.410(b)-1
  § 11.410(b)-1 Minimum coverage requirements.
• § 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.
• § 11.412(c)-11
  § 11.412(c)-11 Election with respect to bonds.
• § 11.412(c)-12
  § 11.412(c)-12 Extension of time to make contributions to satisfy requirements of section 412.