Elimination of Forms of Distribution in Defined Contribution Plans
other · IRS · Rule · Published 2005-01-25 · Effective 2005-01-25 · 70 FR 3475
Document
Document number
05-1327
Federal Register citation
70 FR 3475
CFR reference
26 CFR 1
Type
Rule
Action
Final regulations.
Category
other
Sub-agency
IRS
Publication date
2005-01-25
Effective date
2005-01-25
Treasury docket
TD 9176
Abstract
This document contains final regulations that would modify the circumstances under which certain forms of distribution previously available are permitted to be eliminated from qualified defined contribution plans. These final regulations affect qualified retirement plan sponsors, administrators, and participants.