Special Rules Regarding Optional Forms of Benefit Under Qualified Retirement Plans
other · IRS · Rule · Published 2000-09-06 · Effective 2000-09-06 · 65 FR 53901
Document
Document number
00-22668
Federal Register citation
65 FR 53901
CFR reference
26 CFR 1
Type
Rule
Action
Final regulations.
Category
other
Sub-agency
IRS
Publication date
2000-09-06
Effective date
2000-09-06
Treasury docket
TD 8900
Abstract
This document contains final regulations that permit qualified defined contribution plans to be amended to eliminate some alternative forms in which an account balance can be paid under certain circumstances, and permit certain transfers between defined contribution plans that were not permitted under prior final regulations. These regulations affect qualified retirement plan sponsors, administrators, and participants.