Disclosure of Relative Values of Optional Forms of Benefit
other · IRS · Rule · Published 2003-12-17 · Effective 2003-12-17 · 68 FR 70141
Document
Document number
03-31033
Federal Register citation
68 FR 70141
CFR reference
26 CFR 1
Type
Rule
Action
Final regulations.
Category
other
Sub-agency
IRS
Publication date
2003-12-17
Effective date
2003-12-17
Treasury docket
TD 9099
Abstract
This document contains final regulations that consolidate the content requirements applicable to explanations of qualified joint and survivor annuities and qualified preretirement survivor annuities payable under certain retirement plans, and specify requirements for disclosing the relative value of optional forms of benefit that are payable from certain retirement plans in lieu of a qualified joint and survivor annuity. These regulations affect plan sponsors and administrators, and participants in and beneficiaries of, certain retirement plans.