Loans From a Qualified Employer Plan to Plan Participants or Beneficiaries
other · IRS · Rule · Published 2002-12-03 · Effective 2002-12-03 · 67 FR 71821
Document
Document number
02-29204
Federal Register citation
67 FR 71821
CFR reference
26 CFR 1
Type
Rule
Action
Final regulations.
Category
other
Sub-agency
IRS
Publication date
2002-12-03
Effective date
2002-12-03
Treasury docket
TD 9021
Abstract
This document contains final regulations relating to loans made from a qualified employer plan to plan participants or beneficiaries. These final regulations affect administrators of, participants in, and beneficiaries of qualified employer plans that permit participants or beneficiaries to receive loans from plans, including loans from section 403(b) contracts and other contracts issued under qualified employer plans.