# Loans From a Qualified Employer Plan to Plan Participants or Beneficiaries
> **IRS** · Final regulations. · Published 2000-07-31 · Effective 2000-07-31 · 65 FR 46588
## Document
- **Document number:** 00-18815
- **Category:** tax-irs
- **Sub-agency:** IRS
- **Federal Register citation:** 65 FR 46588
- **CFR reference:** 26 CFR 1
- **Publication date:** 2000-07-31
- **Effective date:** 2000-07-31
- **Treasury docket:** TD 8894
## Abstract

This document contains final regulations relating to loans made from a qualified employer plan to plan participants or beneficiaries. These final regulations provide guidance on the application of section 72(p) of the Internal Revenue Code. These regulations affect administrators of, participants in, and beneficiaries of qualified employer plans that permit participants or beneficiaries to receive loans from the plan, including loans from section 403(b) contracts and other contracts issued under qualified employer plans.

## Source
- [Federal Register document](https://www.federalregister.gov/documents/2000/07/31/00-18815/loans-from-a-qualified-employer-plan-to-plan-participants-or-beneficiaries)
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