Title 26, Part 11 — Temporary Income Tax Regulations Under the Employee Retirement Income Security Act of 1974
9 sections
Section 11.401(a)-11
Qualified joint and survivor annuities.
Section 11.401(a)-19
Nonforfeitability in case of certain withdrawals.
Section 11.401(b)-1
Certain retroactive changes in plan.
Section 11.408(a)(2)-1
Trustee of individual retirement accounts.
Section 11.410-1
Election by church to have participation, vesting, funding, etc., provisions apply.
Section 11.410(b)-1
Minimum coverage requirements.
Section 11.412(c)-7
Election to treat certain retroactive plan amendments as made on the first day of the plan year.
Section 11.412(c)-11
Election with respect to bonds.
Section 11.412(c)-12
Extension of time to make contributions to satisfy requirements of section 412.