26 CFR 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
- Chapter I—Internal Revenue Service, Department of the Treasury › Subchapter A—Income Tax
- § 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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