Electronic Code of Federal Regulations

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e-CFR data is current as of January 25, 2021

Title 26 → Chapter I → Subchapter A → Part 11

TITLE 26—Internal Revenue

CHAPTER I—INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED)

SUBCHAPTER A—INCOME TAX (CONTINUED)

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.

§11.408(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.

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