Restrictions and valuations of distributions from plans subject to sections 401(a)(11) and 417.
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Pension Law Library · https://pensionresource.website/EAMain?content=EAMain.Law&id=cfr26-1.417%28e%29-1&asof=1995-01-04 · printed October 16, 2026. Unofficial copy compiled from official federal sources; verify against the official text before relying on it.