Value of Life Insurance Contracts When Distributed From a Qualified Retirement Plan; Correction
other · IRS · Rule · Published 2005-10-04 · 70 FR 57750
Document
Document number
05-19776
Federal Register citation
70 FR 57750
CFR reference
26 CFR 1
Type
Rule
Action
Correction to final regulations.
Category
other
Sub-agency
IRS
Publication date
2005-10-04
Treasury docket
TD 9223
Abstract
This document contains a correction to final regulations that were published in the Federal Register on Monday, August 29, 2005 (70 FR 50967) regarding the amount includible in a distributee's income when life insurance contracts are distributed by a qualified retirement plan and regarding the treatment of property sold by a qualified retirement plan to a plan participant or beneficiary for less than fair market value.