# Notice, Consent, and Election Requirements of Sections 411(a)(11) and 417
> **Treasury** · Final and temporary regulations. · Published 1995-09-22 · Effective 1995-09-22 · 60 FR 49218
## Document
- **Document number:** 95-23263
- **Category:** other
- **Sub-agency:** Treasury
- **Federal Register citation:** 60 FR 49218
- **CFR reference:** 26 CFR 1
- **Publication date:** 1995-09-22
- **Effective date:** 1995-09-22
- **Treasury docket:** TD 8620
## Abstract

This document contains regulations that provide guidance concerning the notice and consent requirements under section 411(a)(11) and the notice and election requirements under section 417. The text of the temporary regulations also serves as the text of the proposed regulations set forth in the notice of proposed rulemaking on this subject in the Proposed Rules section of this issue of the Federal Register.

## Source
- [Federal Register document](https://www.federalregister.gov/documents/1995/09/22/95-23263/notice-consent-and-election-requirements-of-sections-411a11-and-417)
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