# Value of Life Insurance Contracts When Distributed From a Qualified Retirement Plan; Correction
> **IRS** · Correction to final regulations. · Published 2005-10-04 · 70 FR 57750
## Document
- **Document number:** 05-19776
- **Category:** other
- **Sub-agency:** IRS
- **Federal Register citation:** 70 FR 57750
- **CFR reference:** 26 CFR 1
- **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.

## Source
- [Federal Register document](https://www.federalregister.gov/documents/2005/10/04/05-19776/value-of-life-insurance-contracts-when-distributed-from-a-qualified-retirement-plan-correction)
---
*AI Analytics · CC0 1.0*