# Permitted Elimination of Preretirement Optional Forms of Benefit
> **IRS** · Final regulations. · Published 1998-06-05 · Effective 1998-06-05 · 63 FR 30621
## Document
- **Document number:** 98-14875
- **Category:** other
- **Sub-agency:** IRS
- **Federal Register citation:** 63 FR 30621
- **CFR reference:** 26 CFR 1
- **Publication date:** 1998-06-05
- **Effective date:** 1998-06-05
- **Treasury docket:** TD 8769
## Abstract

This document contains final regulations that permit an amendment to a qualified plan or other employee pension benefit plan that eliminates plan provisions for benefit distributions before retirement but after age 70\1/2\. These regulations affect employers that maintain qualified plans and other employee pension benefit plans, plan administrators of these plans and participants in these plans.

## Source
- [Federal Register document](https://www.federalregister.gov/documents/1998/06/05/98-14875/permitted-elimination-of-preretirement-optional-forms-of-benefit)
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