# Elimination of Forms of Distribution in Defined Contribution Plans
> **IRS** · Final regulations. · Published 2005-01-25 · Effective 2005-01-25 · 70 FR 3475
## Document
- **Document number:** 05-1327
- **Category:** other
- **Sub-agency:** IRS
- **Federal Register citation:** 70 FR 3475
- **CFR reference:** 26 CFR 1
- **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.

## Source
- [Federal Register document](https://www.federalregister.gov/documents/2005/01/25/05-1327/elimination-of-forms-of-distribution-in-defined-contribution-plans)
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