# Loans From a Qualified Employer Plan to Plan Participants or Beneficiaries
> **IRS** · Final regulations. · Published 2002-12-03 · Effective 2002-12-03 · 67 FR 71821
## Document
- **Document number:** 02-29204
- **Category:** other
- **Sub-agency:** IRS
- **Federal Register citation:** 67 FR 71821
- **CFR reference:** 26 CFR 1
- **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.

## Source
- [Federal Register document](https://www.federalregister.gov/documents/2002/12/03/02-29204/loans-from-a-qualified-employer-plan-to-plan-participants-or-beneficiaries)
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