# Special Rules Regarding Optional Forms of Benefit Under Qualified Retirement Plans
> **IRS** · Final regulations. · Published 2000-09-06 · Effective 2000-09-06 · 65 FR 53901
## Document
- **Document number:** 00-22668
- **Category:** other
- **Sub-agency:** IRS
- **Federal Register citation:** 65 FR 53901
- **CFR reference:** 26 CFR 1
- **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.

## Source
- [Federal Register document](https://www.federalregister.gov/documents/2000/09/06/00-22668/special-rules-regarding-optional-forms-of-benefit-under-qualified-retirement-plans)
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