# Revised Regulations Concerning Disclosure of Relative Values of Optional Forms of Benefit
> **IRS** · Final regulations. · Published 2006-03-24 · Effective 2006-03-24 · 71 FR 14798
## Document
- **Document number:** 06-2844
- **Category:** tax-irs
- **Sub-agency:** IRS
- **Federal Register citation:** 71 FR 14798
- **CFR reference:** 26 CFR 1
- **Publication date:** 2006-03-24
- **Effective date:** 2006-03-24
- **Treasury docket:** TD 9256
## Abstract

This document contains final regulations under section 417(a)(3) of the Internal Revenue Code concerning content requirements applicable to explanations of qualified joint and survivor annuities and qualified preretirement survivor annuities payable under certain retirement plans. These regulations affect sponsors, administrators, participants, and beneficiaries of certain retirement plans.

## Source
- [Federal Register document](https://www.federalregister.gov/documents/2006/03/24/06-2844/revised-regulations-concerning-disclosure-of-relative-values-of-optional-forms-of-benefit)
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