Special Rules Under Section 417(a)(7) for Written Explanations Provided by Qualified Retirement Plans After Annuity Starting Dates
other · IRS · Rule · Published 2003-07-16 · Effective 2003-07-16 · 68 FR 41906
Document
Document number
03-17869
Federal Register citation
68 FR 41906
CFR reference
26 CFR 1
Type
Rule
Action
Final regulations.
Category
other
Sub-agency
IRS
Publication date
2003-07-16
Effective date
2003-07-16
Treasury docket
TD 9076
Abstract
This document contains final regulations relating to the special rule added by the Small Business Job Protection Act of 1996 which permits the required written explanations of certain benefits to be provided by qualified retirement plans to plan participants after the annuity starting date. These final regulations affect sponsors and administrators of qualified retirement plans, and participants in those plans.