Code of Federal Regulations · Part

Part 11 — Temporary Income Tax Regulations Under The Employee Retirement Income Security Act Of 1974

26 C.F.R. pt. 11

• § 11.401(a)-11 (a)-11 Qualified Joint And Survivor Annuities
• § 11.401(a)-19 (a)-19 Nonforfeitability In Case Of Certain Withdrawals
• § 11.401(b)-1 (b)-1 Certain Retroactive Changes In Plan
• § 11.408(a)(2)-1 (a)(2)-1 Trustee Of Individual Retirement Accounts
• § 11.410(b)-1 (b)-1 Minimum Coverage Requirements
• § 11.410-1 -1 Election By Church To Have Participation, Vesting, Funding, Etc., Provisions Apply
• § 11.412(c)-11 (c)-11 Election With Respect To Bonds
• § 11.412(c)-12 (c)-12 Extension Of Time To Make Contributions To Satisfy Requirements Of Section 412
• § 11.412(c)-7 (c)-7 Election To Treat Certain Retroactive Plan Amendments As Made On The First Day Of The Plan Year