PART 11—TEMPORARY INCOME TAX REGULATIONS UNDER THE EMPLOYEE RETIREMENT INCOME SECURITY ACT OF 1974
- 11.401(a)-11—Qualified joint and survivor annuities.
- 11.401(a)-19—Nonforfeitability in case of certain withdrawals.
- 11.401(b)-1—Certain retroactive changes in plan.
- 11.401(d)(1)-1—Nonbank trustees of trusts benefiting owner-employees.
- 11.402(e)(4)(A)-1—Lump sum distributions in the case of an employee who has separated from service.
- 11.402(e)(4)(B)-1—Election to treat an amount as a lump sum distribution.
- 11.404(a)(6)-1—Time when contributions to “H.R. 10” plans considered made.
- 11.408(a)(2)-1—Trustee of individual retirement accounts.
- 11.410-1—Election by church to have participation, vesting, funding, etc., provisions apply.
- 11.410(b)-1—Minimum coverage requirements.
- 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—Election with respect to bonds.
- 11.412(c)-12—Extension of time to make contributions to satisfy requirements of section 412.