# Special Rules Under Section 417(a)(7) for Written Explanations Provided by Qualified Retirement Plans After Annuity Starting Dates
> **IRS** · Final regulations. · Published 2003-07-16 · Effective 2003-07-16 · 68 FR 41906
## Document
- **Document number:** 03-17869
- **Category:** other
- **Sub-agency:** IRS
- **Federal Register citation:** 68 FR 41906
- **CFR reference:** 26 CFR 1
- **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.

## Source
- [Federal Register document](https://www.federalregister.gov/documents/2003/07/16/03-17869/special-rules-under-section-417a7-for-written-explanations-provided-by-qualified-retirement-plans)
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