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.

• Authority: Sec. 7805 of the Internal Revenue Code of 1954 (68A Stat. 917; 26 U.S.C. 7805), unless otherwise noted.

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

---