Brief Case
Pension Resource

Treas. Reg. § 1.417(e)-1

Restrictions and valuations of distributions from plans subject to sections 401(a)(11) and 417.
CFR 1998 annual edition (revised as of 1998-04-01) · superseded Apr 1, 1999 · last amended by T.D. 8620, 60 FR 49221, Sept. 22, 1995
PrintCompare datesAsk AI about this sectionOfficial source ↗
Back to current
The earliest stored text of this section is effective Apr 1, 1997. Showing that version.
(a) Scope
(1) In general. A plan does not satisfy the requirements of sections 401(a)(11) and 417 unless it satisfies the consent requirements, the determination of present value requirements and the other requirements set forth in this section. See section 401(a)(11) and § 1.401(a)-20 for other rules regarding the survivor annuity requirements.
(2) Additional requirements. See § 1.411(a)-11 for other rules applicable to the consent requirements.
(3) Accrued benefit. The definition of “accrued benefit” in §1.411(a)-11 applies when that term is used in this section.
(b) Consent, etc. requirements
(1) General rule. Generally plans may not commence the distribution of any portion of a participant's accrued benefit in any form unless the applicable consent requirements are satisfied. No consent of the participant or spouse is needed for distribution of a QJSA or QPSA after the benefit is no longer immediately distributable (after the participant attains (or would have attained if not dead) the later of normal retirement age (as defined in section 411(a)(8)) or age 62). No consent of the spouse is needed for distribution of a QJSA at any time. After the participant's death, a benefit may be paid to a nonspouse beneficiary without the beneficiary's consent. A distribution cannot be made at any time in a form other than a QJSA unless such QJSA has been waived by the participant and such waiver has been consented to by the spouse. A QJSA is an annuity that commences immediately. Thus, for example, a plan may not offer a participant separating from service at age 45 a choice only between a single sum distribution at separation of service and a joint and survivor annuity that satisfies all the requirements of a QJSA except that it commences at normal retirement age rather than immediately. To satisfy this section, the plan must also offer a QJSA ( i.e. , an annuity that satisfies all the requirements for a QJSA including the requirement that it commences immediately).
(2) Consent.
(i) Written consent of the participant and, if the participant is married at the annuity starting date and the benefit is to be paid in a form other than a QJSA, the participant's spouse (or, if either the participant or the spouse has died, the survivor) is required before the commencement of the distribution of any part of an accrued benefit if the present value of the nonforfeitable benefit is greater than $3,500. No consent is valid unless the participant has received a general description of the material features, and an explanation of the relative values of, the optional forms of benefit available under the plan in a manner which would satisfy the notice requirements of section 417(a)(3). See § 1.401(a)-20 Q&A 36. No consent is required before the annuity starting date if the present value of the nonforfeitable benefit is not more than $3,500. If the present value of the accrued benefit at the time of any distribution exceeds $3,500, the present value of the accrued benefit at any subsequent time will be deemed to exceed $3,500.
(ii) In determining the present value of any nonforfeitable accrued benefit, a defined benefit plan is limited by the interest rate restriction as set forth in paragraph (d) of this section.
(3) Time of consent. For distributions on or after September 22, 1995, the additional rules concerning the notice and consent requirements of section 417 in § 1.417(e)-1T(b)(3) and (4) also apply. For distributions before September 22, 1995, the additional rules concerning the notice and consent requirements of section 417 in § 1.417(e)-1(b)(3) (as it appeared in the April 1, 1995 edition of 26 CFR part 1) apply.
(c) Permitted distributions. A plan may not require that a participant or surviving spouse begin to receive benefits without satisfying paragraph (b) of this section while such benefits are immediately distributable, (see paragraph (b)(1) of this section). Once benefits are no longer immediately distributable, all benefits that the plan requires to begin must be provided in the form of a QJSA and QPSA unless the applicable written explanation, election and consent requirements of section 417 are satisfied.
(d) Present value requirement For rules regarding the present value of a participant's accrued benefit and related matters, see § 1.417(e)-1T(d).
(e) Special rules for annuity contracts
(1) General rule. Any annuity contract purchased by a plan subject to section 401(a)(11) and distributed to or owned by a participant must provide that benefits under the contract are provided in accordance with the applicable consent, present value, and other requirements of sections 401(a)(11) and 417 applicable to the plan.
(2) [Reserved}
(f) Effective dates
(1) Annuity contracts.
(i) Paragraph (e) of this section does not apply to contracts distributed to or owned by a participant prior to September 17, 1985, unless additional contributions are made under the plan by the employer with respect to such contracts.
(ii) In the case of a contract owned by the employer or distributed to or owned by a participant prior to the first plan year beginning after December 31, 1988, paragraph (e) of this section shall be satisfied if the annuity contracts described therein satisfy the requirements in §§ 1.401(a)-11T and 1.417(e)-1T. The preceding sentence shall not apply if additional contributions are made under the plan by the employer with respect to such contracts on or after the beginning of the first plan year beginning after December 31, 1988.
(2) Interest rates.
(i) A plan that uses the PBGC immediate interest rate as required by § 1.417(e)-1T(e) for distributions commencing in plan years beginning before January 1, 1987, shall be deemed to satisfy paragraph (d) of this section for such years.
(ii) For a special exception to the requirements of section 411(d)(6) for certain plan amendments that incorporate applicable interest rates, see section 1139(d)(2) of the Tax Reform Act of 1986.
(3) Other effective dates and transitional rules.
(i) Except as otherwise provided, a plan will be treated as satisfying sections 401(a)(11) and 417 for plan years beginning before the first plan year that the requirements of section 410(b) as amended by TRA 86 apply to such plan, if the plan satisfied the requirements in §§ 1.401(a)-11T and 1.417(e)-1T.
(ii) See § 1.401(a)-20 for other effective dates and transitional rules that apply to plans subject to sections 401(a)(11) and 417.
Source credit, amendments & notes

[T.D. 8219, 53 FR 31854, Aug. 22, 1988; 53 FR 48534, Dec. 1, 1988, as amended by T.D. 8591, 60 FR 17219, Apr. 5, 1995; T.D. 8620, 60 FR 49221, Sept. 22, 1995]

Treas. Reg. § 1.417(e)-1 — Restrictions and valuations of distributions from plans subject to sections 401(a)(11) and 417. · CFR 1998 annual edition (revised as of 1998-04-01) · https://pensionresource.website/EAMain?content=EAMain.Law&id=cfr26-1.417%28e%29-1&asof=1997-01-06 · printed Oct 16, 2026
On this page
  • (a) Scope
  • (b) Consent, etc. requirements
  • (c) Permitted distributions.
  • (d) (d) Present value requirement For rules regarding the prese…
  • (e) Special rules for annuity contracts
  • (f) Effective dates
Implements
I.R.C. § 417 Definitions and special rules for purposes of minimum survivor annuity requirements
Cited by (code & regs)
Glossary
QJSA
Qualified joint and survivor annuity.
QPSA
Qualified preretirement survivor annuity.
Guidance addressing this section
IRS / Treasury
Final Rules
Proposed Rules
  • 81 FR 85190Proposed Nov 25, 2016 — Update to Minimum Present Value Requirements for Defined Benefit Plan Distributions Comments due Feb 23, 2017 (d)(d)(1)(d)(1)(i)(d)(6)
  • 77 FR 5454Proposed Feb 3, 2012 — Modifications to Minimum Present Value Requirements for Partial Annuity Distribution Options Under Defined Benefit Pension Plans Comments due May 3, 2012 (d)(d)(1)(d)(4)(d)(6)
Notices
  • Notice 2004-32 May 3, 2004 — Weighted average interest rate update. The weighted average interest rate for April 2004 and the resulting permissible range of interest rates used to calculat… (d)(3)
  • Notice 2004-24 Mar 29, 2004 — Weighted average interest rate update. The weighted average interest rate for March 2004 and the resulting permissible range of interest rates used to calculat… (d)(3)
  • Notice 2004-14 Mar 1, 2004 — Weighted average interest rate update. The weighted average interest rate for February 2004 and the resulting permissible range of interest rates used to calcu… (d)(3)
  • Notice 2004-3 Feb 2, 2004 — Weighted average interest rate update. The weighted average interest rate for January 2004 and the resulting permissible range of interest rates used to calcul… (d)(3)
Treasury Decisions
Also cited in 153 other documents
IRS / Treasury
Notices
  • Notice 2026-57 Oct 13, 2026 — Update for Weighted Average Interest Rates, Yield Curves, and Segment Rates (d)(3)
  • Notice 2026-44 Aug 3, 2026 — This notice sets forth updates on the corporate bond monthly yield curve, the corresponding spot segment rates for June 2026 used under § 417(e)(3)(D), the 24-… (d)(3)
  • Notice 2026-38 Jul 6, 2026 — This notice sets forth updates on the corporate bond monthly yield curve, the corresponding spot segment rates for May 2026 used under § 417(e)(3)(D), the 24-m… (d)(3)
  • Notice 2026-34 Jun 1, 2026 — 2026 Cumulative List of Changes in Plan Qualification Requirements for Defined Benefit Qualified Pre-approved Plans (d)(3)
  • Notice 2026-31 Jun 1, 2026 — This notice sets forth updates on the corporate bond monthly yield curve, the corresponding spot segment rates for April 2026 used under § 417(e)(3)(D), the 24… (d)(3)
  • Notice 2026-27 May 18, 2026 — This notice specifies updated static mortality tables to be used for defined benefit pension plans under § 430(h)(3)(A) of the Code and section 303(h)(3)(A) of… (d)(2)(i)
  • Notice 2026-19 Apr 6, 2026 — This notice sets forth updates on the corporate bond monthly yield curve, the corresponding spot segment rates for February 2026 used under § 417(e)(3)(D), the… (d)(3)
  • Notice 2026-14 Mar 9, 2026 — Update for Weighted Average Interest Rates, Yield Curves, and Segment Rates (d)(3)
  • Notice 2026-12 Feb 2, 2026 — Update for Weighted Average Interest Rates, Yield Curves, and Segment Rates (d)(3)
  • Notice 2025-73 Dec 15, 2025 — This notice sets forth updates on the corporate bond monthly yield curve, the corresponding spot segment rates for September 2025 used under § 417(e)(3)(D), th… (d)(3)
  • Notice 2025-74 Dec 15, 2025 — Update for Weighted Average Interest Rates, Yield Curves, and Segment Rates (d)(3)
  • Notice 2025-47 Sep 29, 2025 — This notice sets forth updates on the corporate bond monthly yield curve, the corresponding spot segment rates for August 2025 used under § 417(e)(3)(D), the 2… (d)(3)
  • Notice 2025-39 Aug 4, 2025 — This notice sets forth updates on the corporate bond monthly yield curve, the corresponding spot segment rates for June 2025 used under § 417(e)(3)(D), the 24-… (d)(3)
  • Notice 2025-40 Jul 28, 2025 — This notice specifies updated static mortality tables to be used for defined benefit pension plans under § 430(h)(3)(A) of the Code and section 303(h)(3)(A) of… (d)(2)(i)
  • Notice 2025-29 Jun 2, 2025 — This notice sets forth updates on the corporate bond monthly yield curve, the corresponding spot segment rates for April 2025 used under § 417(e)(3)(D), the 24… (d)(3)
  • Notice 2025-21 May 5, 2025 — Update for Weighted Average Interest Rates, Yield Curves, and Segment Rates (d)(3)
  • Notice 2025-13 Feb 3, 2025 — Update for Weighted Average Interest Rates, Yield Curves, and Segment Rates (d)(3)
  • Notice 2025-1 Jan 13, 2025 — This notice sets forth updates on the corporate bond monthly yield curve, the corresponding spot segment rates for November 2024 used under § 417(e)(3)(D), the… (d)(3)
  • Notice 2024-81 Dec 2, 2024 — This notice sets forth updates on the corporate bond monthly yield curve, the corresponding spot segment rates for October 2024 used under § 417(e)(3)(D), the … (d)(3)
  • Notice 2024-76 Nov 4, 2024 — Update for Weighted Average Interest Rates, Yield Curves, and Segment Rates (d)(3)
  • Notice 2024-67 Oct 7, 2024 — This notice sets forth updates on the corporate bond monthly yield curve, the corresponding spot segment rates for August 2024 used under § 417(e)(3)(D), the 2… (d)(3)
  • Notice 2024-62 Sep 3, 2024 — This notice sets forth updates on the corporate bond monthly yield curve, the corresponding spot segment rates for July 2024 used under § 417(e)(3)(D), the 24-… (d)(3)
  • Notice 2024-59 Aug 5, 2024 — This notice sets forth updates on the corporate bond monthly yield curve, the corresponding spot segment rates for June 2024 used under § 417(e)(3)(D), the 24-… (d)(3)
  • Notice 2024-53 Jul 1, 2024 — Update for Weighted Average Interest Rates, Yield Curves, and Segment Rates (d)(3)
  • Notice 2024-42 Jun 17, 2024 — This notice specifies updated static mortality tables to be used for defined benefit pension plans under § 430(h)(3)(A) of the Code and section 303(h)(3)(A) of… (d)(2)(i)
  • Notice 2013-49 Aug 5, 2013 — This notice provides updated static mortality tables to be used by defined benefit pension plans for purposes of satisfying certain funding and benefit require… (d)
  • Notice 2013-2 Feb 4, 2013 — Weighted average interest rate update; corporate bond indices; 30-year Treasury securities; segment rates. This notice contains updates for the corporate bond … (d)(3)
  • Notice 2012-78 Dec 27, 2012 — Weighted average interest rate update; corporate bond indices; 30-year Treasury securities; segment rates. This notice contains updates for the corporate bond … (d)(3)
  • Notice 2012-66 Dec 3, 2012 — Weighted average interest rate update; corporate bond indices; 30-year Treasury securities; segment rates. This notice contains updates for the corporate bond … (d)(3)
  • Notice 2012-56 Sep 24, 2012 — Weighted average interest rate update; corporate bond indices; 30-year Treasury securities; segment rates. This notice contains updates for the corporate bond … (d)(3)
  • Notice 2012-53 Aug 27, 2012 — Weighted average interest rate update; corporate bond indices; 30-year Treasury securities; segment rates. This notice contains updates for the corporate bond … (d)(3)
  • Notice 2012-47 Jul 30, 2012 — Weighted average interest rate update; corporate bond indices; 30-year Treasury securities; segment rates. This notice contains updates for the corporate bond … (d)(3)
  • Notice 2012-43 Jun 25, 2012 — Weighted average interest rate update; corporate bond indices; 30-year Treasury securities; segment rates. This notice contains updates for the corporate bond … (d)(3)
  • Notice 2012-36 May 29, 2012 — Weighted average interest rate update; corporate bond indices; 30-year Treasury securities; segment rates. This notice contains updates for the corporate bond … (d)(3)
  • Notice 2012-28 Apr 23, 2012 — Weighted average interest rate update; corporate bond indices; 30-year Treasury securities; segment rates. This notice contains updates for the corporate bond … (d)(3)
  • Notice 2012-24 Mar 26, 2012 — Weighted average interest rate update; corporate bond indices; 30-year Treasury securities; segment rates. This notice contains updates for the corporate bond … (d)(3)
  • Notice 2012-16 Feb 27, 2012 — Weighted average interest rate update; corporate bond indices; 30-year Treasury securities; segment rates. This notice contains updates for the corporate bond … (d)(3)
  • Notice 2012-10 Jan 30, 2012 — Weighted average interest rate update; corporate bond indices; 30-year Treasury securities; segment rates. This notice contains updates for the corporate bond … (d)(3)
  • Notice 2011-100 Dec 27, 2011 — Weighted average interest rate update; corporate bond indices; 30-year Treasury securities; segment rates. This notice contains updates for the corporate bond … (d)(3)
  • Notice 2011-93 Nov 28, 2011 — Weighted average interest rate update; corporate bond indices; 30-year Treasury securities; segment rates. This notice contains updates for the corporate bond … (d)(3)
  • Notice 2011-84 Oct 24, 2011 — Weighted average interest rate update; corporate bond indices; 30-year Treasury securities; segment rates. This notice contains updates for the corporate bond … (d)(3)
  • Notice 2011-75 Oct 3, 2011 — Weighted average interest rate update; corporate bond indices; 30-year Treasury securities; segment rates. This notice contains updates for the corporate bond … (d)(3)
  • Notice 2011-67 Aug 22, 2011 — Weighted average interest rate update; corporate bond indices; 30-year Treasury securities; segment rates. This notice contains updates for the corporate bond … (d)(3)
  • Notice 2011-59 Aug 1, 2011 — Weighted average interest rate update; corporate bond indices; 30-year Treasury securities; segment rates. This notice contains updates for the corporate bond … (d)(3)
  • Notice 2011-49 Jun 27, 2011 — Weighted average interest rate update; corporate bond indices; 30-year Treasury securities; segment rates. This notice contains updates for the corporate bond … (d)(3)
  • Notice 2011-41 May 23, 2011 — Weighted average interest rate update; corporate bond indices; 30-year Treasury securities; segment rates. This notice contains updates for the corporate bond … (d)(3)
  • Notice 2011-33 May 9, 2011 — Weighted average interest rate update; corporate bond indices; 30-year Treasury securities; segment rates. This notice contains updates for the corporate bond … (d)(3)
  • Notice 2011-22 Mar 21, 2011 — Weighted average interest rate update; corporate bond indices; 30-year Treasury securities; segment rates. This notice contains updates for the corporate bond … (d)(3)
  • Notice 2011-13 Feb 28, 2011 — Weighted average interest rate update; corporate bond indices; 30-year Treasury securities; segment rates. This notice contains updates for the corporate bond … (d)(3)
  • Notice 2010-93 Dec 27, 2010 — Weighted average interest rate update; corporate bond indices; 30-year Treasury securities; segment rates. This notice contains updates for the corporate bond … (d)(3)
  • Notice 2010-76 Nov 22, 2010 — Weighted average interest rate update; corporate bond indices; 30-year Treasury securities; segment rates. This notice contains updates for the corporate bond … (d)(3)
  • Notice 2010-70 Nov 1, 2010 — Weighted average interest rate update; corporate bond indices; 30-year Treasury securities; segment rates. This notice contains updates for the corporate bond … (d)(3)
  • Notice 2010-61 Oct 4, 2010 — Weighted average interest-rate update; corporate bond indices; 30-year Treasury securities; segment rates.This notice contains updates for the corporate bond w… (d)(3)
  • Notice 2010-47 Jun 28, 2010 — Weighted average interest rate update; corporate bond indices; 30-year Treasury securities; segment rates. This notice contains updates for the corporate bond … (d)(3)
  • Notice 2010-40 May 24, 2010 — Weighted average interest rate update; corporate bond indices; 30-year Treasury securities; segment rates. This notice contains updates for the corporate bond … (d)(3)
  • Notice 2010-36 Apr 26, 2010 — Weighted average interest rate update; corporate bond indices; 30-year Treasury securities; segment rates. This notice contains updates for the corporate bond … (d)(3)
  • Notice 2010-24 Mar 22, 2010 — Weighted average interest rate update; corporate bond indices; 30-year Treasury securities; segment rates. This notice contains updates for the corporate bond … (d)(3)
  • Notice 2010-20 Feb 22, 2010 — Weighted average interest rate update; corporate bond indices; 30-year Treasury securities; segment rates. This notice contains updates for the corporate bond … (d)(3)
  • Notice 2010-14 Feb 1, 2010 — Weighted average interest rate update; corporate bond indices; 30-year Treasury securities; segment rates. This notice contains updates for the corporate bond … (d)(3)
  • Notice 2009-96 Dec 28, 2009 — Weighted average interest rate update; corporate bond indices; 30-year Treasury securities; segment rates. This notice contains updates for the corporate bond … (d)(3)
  • Notice 2009-98 Dec 28, 2009 — Retirement plans; qualification, list of changes. This notice sets forth a list of changes referred to in Rev. Proc. 2007-44, 2007-2 C.B. 54, pertaining to the…
  • Notice 2009-88 Nov 23, 2009 — Weighted average interest rate update; corporate bond indices; 30-year Treasury securities; segment rates. This notice contains updates for the corporate bond … (d)(3)
  • Notice 2009-76 Oct 26, 2009 — Weighted average interest rate update; corporate bond indices; 30-year Treasury securities; segment rates. This notice contains updates for the corporate bond … (d)(3)
  • Notice 2009-77 Oct 5, 2009 — Weighted average interest rate update; corporate bond indices; 30-year Treasury securities; segment rates. This notice contains updates for the corporate bond … (d)(3)
  • Notice 2009-56 Jun 22, 2009 — Weighted average interest rate update; corporate bond indices; 30-year Treasury securities; segment rates. This notice contains updates for the corporate bond … (d)(3)
  • Notice 2009-45 Jun 1, 2009 — Weighted average interest rate update; corporate bond indices; 30-year Treasury securities; segment rates. This notice contains updates for the corporate bond … (d)(3)
  • Notice 2009-39 May 4, 2009 — Weighted average interest rate update; corporate bond indices; 30-year Treasury securities; segment rates. This notice contains updates for the corporate bond … (d)(3)
  • Notice 2009-20 Mar 23, 2009 — Weighted average interest rate update; corporate bond indices; 30-year Treasury securities; segment rates. This notice contains updates for the corporate bond … (d)(3)
  • Notice 2009-2 Jan 26, 2009 — Weighted average interest rate update; corporate bond indices; 30-year Treasury securities; segment rates. This notice contains updates for the corporate bond … (d)(3)
  • Notice 2008-112 Dec 22, 2008 — Weighted average interest rate update; corporate bond indices; 30-year Treasury securities; segment rates. This notice contains updates for the corporate bond … (d)(3)
  • Notice 2008-108 Dec 15, 2008 — Retirement plans; qualification, list of changes. This notice sets forth a list of changes referred to in Rev. Proc. 2007-44, 2007-2 C.B. 54, pertaining to the…
  • Notice 2008-105 Dec 1, 2008 — Weighted average interest rate update; corporate bond indices; 30-year Treasury securities; segment rates. This notice contains updates for the corporate bond … (d)(3)
  • Notice 2008-93 Oct 27, 2008 — Weighted average interest rate update; corporate bond indices; 30-year Treasury securities; segment rates. This notice contains updates for the corporate bond … (d)(3)
  • Notice 2008-85 Oct 20, 2008 — This notice provides updated static mortality tables to be used in applying the minimum funding requirements to single employer defined benefit pension plans t… (d)(1)
  • Notice 2008-75 Sep 22, 2008 — Weighted average interest rate update; corporate bond indices; 30-year Treasury securities; segment rates. This notice contains updates for the corporate bond … (d)(3)
  • Notice 2008-69 Aug 25, 2008 — Weighted average interest rate update; corporate bond indices; 30-year Treasury securities; segment rates. This notice contains updates for the corporate bond … (d)(3)
  • Notice 2008-65 Jul 28, 2008 — Weighted average interest rate update; corporate bond indices; 30-year Treasury securities; segment rates. This notice contains updates for the corporate bond … (d)(3)
  • Notice 2008-53 Jun 30, 2008 — Weighted average interest rate update; corporate bond indices; 30-year Treasury securities; segment rates. This notice contains updates for the corporate bond … (d)(3)
  • Notice 2008-50 May 27, 2008 — Weighted average interest rate update; corporate bond indices; 30-year Treasury securities; segment rates. This notice contains updates for the corporate bond … (d)(3)
  • Notice 2008-45 Apr 28, 2008 — Weighted average interest rate update; corporate bond indices; 30-year Treasury securities; segment rates. This notice contains updates for the corporate bond … (d)(3)
  • Notice 2008-30 Mar 24, 2008 — Distributions; various issues; Pension Protection Act of 2006 (PPA ’06). This notice provides guidance in the form of questions and answers with respect to cer… (b)(3)(iv)
  • Notice 2008-37 Mar 24, 2008 — Weighted average interest rate update; corporate bond indices; 30-year Treasury securities; segment rates. This notice contains updates for the corporate bond … (d)(3)
  • Notice 2008-24 Feb 25, 2008 — Weighted average interest rate update; corporate bond indices; 30-year Treasury securities; segment rates. This notice contains updates for the corporate bond … (d)(3)
  • Notice 2008-17 Jan 28, 2008 — Weighted average interest rate update; corporate bond indices; 30-year Treasury Securities; segment rates. This notice contains updates for the corporate bond … (d)(3)
  • Notice 2007-101 Dec 26, 2007 — Weighted average interest rate update; corporate bond indices; 30-year Treasury securities; segment rates. This notice contains updates for the corporate bond … (d)(3)
  • Notice 2007-94 Dec 17, 2007 — Retirement plans; qualification, list of changes. This notice sets forth a list of changes referred to in Rev. Proc. 2007-44, 2007-28 I.R.B. 54, pertaining to …
  • Notice 2007-91 Nov 26, 2007 — Weighted average interest rate update; corporate bond indices; 30-year Treasury securities; segment rates. This notice contains updates for the corporate bond … (d)(3)
  • Notice 2007-82 Oct 29, 2007 — Weighted average interest rate update; corporate bond indices; 30-year Treasury securities; segment rates. This notice contains updates for the corporate bond … (d)(3)
  • Notice 2007-75 Sep 24, 2007 — Weighted average interest rate update; corporate bond indices; 30-year Treasury securities. The weighted average interest rate for September 2007 and the resul… (d)(3)
  • Notice 2007-68 Aug 27, 2007 — Weighted average interest rate update; corporate bond indices; 30-year Treasury securities. The weighted average interest rate for August 2007 and the resultin… (d)(3)
  • Notice 2007-61 Jul 23, 2007 — Weighted average interest rate update; corporate bond indices; 30-year Treasury securities. The weighted average interest rate for July 2007 and the resulting … (d)(3)
  • Notice 2007-51 Jun 25, 2007 — Weighted average interest rate update; corporate bond indices; 30-year Treasury securities. The weighted average interest rate for June 2007 and the resulting … (d)(3)
  • Notice 2007-33 May 21, 2007 — Weighted average interest rate update; corporate bond indices; 30-year Treasury securities. The weighted average interest rate for May 2007 and the resulting p… (d)(3)
  • Notice 2007-32 Apr 23, 2007 — Weighted average interest rate update; corporate bond indices; 30-year Treasury securities. The weighted average interest rate for April 2007 and the resulting… (d)(3)
  • Notice 2007-27 Mar 26, 2007 — Weighted average interest rate update; corporate bond indices; 30-year Treasury securities. The weighted average interest rate for March 2007 and the resulting… (d)(3)
  • Notice 2007-20 Feb 26, 2007 — Weighted average interest rate update; corporate bond indices; 30-year Treasury securities. The weighted average interest rate for February 2007 and the result… (d)(3)
  • Notice 2007-12 Jan 29, 2007 — Weighted average interest rate update; corporate bond indices; 30-year Treasury securities. The weighted average interest rate for January 2007 and the resulti… (d)(3)
  • Notice 2007-3Modified Jan 8, 2007 — Retirement plans; qualification, list of changes. This notice sets forth a list of changes referred to in Rev. Proc. 2005-66, 2005-2 C.B. 509, pertaining to th…
    Modified by Notice 2007-69
  • Notice 2006-111 Dec 26, 2006 — Weighted average interest rate update; corporate bond indices; 30-year Treasury securities. The weighted average interest rate for December 2006 and the result… (d)(3)
  • Notice 2006-104 Nov 27, 2006 — Weighted average interest rate update; corporate bond indices; 30-year Treasury securities. The weighted average interest rate for November 2006 and the result… (d)(3)
  • Notice 2006-94 Oct 23, 2006 — Weighted average interest rate update; corporate bond indices; 30-year Treasury securities. The weighted average interest rate for October 2006 and the resulti… (d)(3)
  • Notice 2006-80 Oct 2, 2006 — Weighted average interest rate update; corporate bond indices; 30-year Treasury securities. The weighted average interest rate for September 2006 and the resul… (d)(3)
  • Notice 2006-74 Aug 28, 2006 — Weighted average interest rate update; 30-year Treasury securities. The weighted average interest rate for August 2006 and the resulting permissible range of i… (d)(3)
  • Notice 2006-66 Jul 24, 2006 — Weighted average interest rate update; 30-year Treasury securities. The weighted average interest rate for July 2006 and the resulting permissible range of int… (d)(3)
  • Notice 2006-55 Jun 19, 2006 — Weighted average interest rate update; 30-year Treasury securities. The weighted average interest rate for June 2006 and the resulting permissible range of int… (d)(3)
  • Notice 2006-49 May 30, 2006 — Weighted average interest rate update; 30-year Treasury securities. The weighted average interest rate for May 2006 and the resulting permissible range of inte… (d)(3)
  • Notice 2006-39 Apr 24, 2006 — Weighted average interest rate update; 30-year Treasury securities. The weighted average interest rate for April 2006 and the resulting permissible range of in… (d)(3)
  • Notice 2006-19 Feb 27, 2006 — Weighted average interest rate update; 30-year Treasury securities. The weighted average interest rate for February 2006 and the resulting permissible range of… (d)(3)
  • Notice 2006-8 Jan 30, 2006 — Weighted average interest rate update; 30-year Treasury securities. The weighted average interest rate for January 2006 and the resulting permissible range of … (d)(3)
  • Notice 2005-96 Dec 27, 2005 — Weighted average interest rate update; corporate bond indices; 30-year Treasury securities. The weighted average interest rate for December 2005 and the result… (d)(3)
  • Notice 2005-101 Dec 27, 2005 — Retirement plans; qualification, list of changes. This notice sets forth a list of changes referred to in Rev. Proc. 2005-66 pertaining to the statutory, regul…
  • Notice 2005-95 Dec 19, 2005 — Plan amendments; retroactive annuity starting date; elective deferrals. This notice clarifies the interaction of the amendment timing deadlines for plans quali…
  • Notice 2005-72 Nov 21, 2005 — Weighted average interest rate update; corporate bond indices; 30-year Treasury securities. The weighted average interest rate for November 2005 and the result… (d)(3)
  • Notice 2005-67 Oct 3, 2005 — Weighted average interest rate update; corporate bond indices; 30-year Treasury securities. The weighted average interest rate for September 2005 and the resul… (d)(3)
  • Notice 2005-63 Aug 29, 2005 — Weighted average interest rate update; corporate bond indices; 30-year Treasury securities. The weighted average interest rate for August 2005 and the resultin… (d)(3)
  • Notice 2005-54 Jul 25, 2005 — Weighted average interest rate update; corporate bond indices; 30-year Treasury securities. The weighted average interest rate for July 2005 and the resulting … (d)(3)
  • Notice 2005-46 Jun 27, 2005 — Weighted average interest rate update; corporate bond indices; 30-year Treasury securities. The weighted average interest rate for June 2005 and the resulting … (d)(3)
  • Notice 2005-39 May 23, 2005 — Weighted average interest rate update; corporate bond indices; 30-year Treasury securities. The weighted average interest rate for May 2005 and the resulting p… (d)(3)
  • Notice 2005-34 Apr 25, 2005 — Weighted average interest rate update; corporate bond indices; 30-year Treasury securities. The weighted average interest rate for April 2005 and the resulting… (d)(3)
  • Notice 2005-26 Mar 21, 2005 — Weighted average interest rate update; corporate bond indices; 30-year Treasury securities. The weighted average interest rate for March 2005 and the resulting… (d)(3)
  • Notice 2005-19 Feb 28, 2005 — Weighted average interest rate update; corporate bond indices; 30-year Treasury securities. The weighted average interest rate for February 2005 and the result… (d)(3)
  • Notice 2005-9 Jan 24, 2005 — Weighted average interest rate update; corporate bond indices; 30-year Treasury securities. The weighted average interest rate for January 2005 and the resulti… (d)(3)
  • Notice 2005-5 Jan 18, 2005 — Automatic rollover; section 657 of Economic Growth Tax Relief and Reconciliation Act of 2001. This notice provides guidance in question and answer format on th… (b)(2)(i)
  • Notice 2004-84Modified Dec 27, 2004 — Retirement plans; qualification, list of changes. This notice sets forth a list of changes referred to in Announcement 2004-71, 2004-40 I.R.B. 569, pertaining …
    Modified by Notice 2005-95
  • Notice 2004-82 Dec 20, 2004 — Weighted average interest rate update; corporate bond indices; 30-year Treasury securities. The weighted average interest rate for December 2004 and the result… (d)(3)
  • Notice 2004-77 Nov 22, 2004 — Weighted average interest rate update; corporate bond indices; 30-year Treasury securities. The weighted average interest rate for November 2004 and the result… (d)(3)
  • Notice 2004-69 Oct 25, 2004 — Weighted average interest rate update; corporate bond indices; 30-year Treasury securities. The weighted average interest rate for October 2004 and the resulti… (d)(3)
  • Notice 2004-60 Oct 4, 2004 — Weighted average interest rate update; corporate bond indices; 30-year Treasury securities. The weighted average interest rate for September 2004 and the resul… (d)(3)
  • Notice 2004-56 Aug 30, 2004 — Weighted average interest rate update; corporate bond indices; 30-year Treasury securities. The weighted average interest rate for August 2004 and the resultin… (d)(3)
  • Notice 2004-51 Jul 26, 2004 — Weighted average interest rate update; corporate bond indexes; 30-year Treasury securities. The weighted average interest rate for July 2004 and the resulting … (d)(3)
  • Notice 2004-42 Jun 21, 2004 — Weighted average interest rate update; corporate bond indexes; 30-year Treasury securities. The weighted average interest rate for June 2004 and the resulting … (d)(3)
  • Notice 2004-40 Jun 7, 2004 — Weighted average interest rate update; corporate bond indices; 30-year Treasury securities. The weighted average interest rate for May 2004 and the resulting p… (d)(3)
  • Notice 2003-80 Dec 22, 2003 — Weighted average interest rate update. The weighted average interest rate for December 2003 and the resulting permissible range of interest rates used to calcu… (d)(3)
  • Notice 2003-74 Nov 24, 2003 — Weighted average interest rate update. The weighted average interest rate for November 2003 and the resulting permissible range of interest rates used to calcu… (d)(3)
  • Notice 2003-61 Oct 20, 2003 — Weighted average interest rate update. The weighted average interest rate for October 2003 and the resulting permissible range of interest rates used to calcul… (d)(3)
  • Notice 2003-63 Sep 22, 2003 — Weighted average interest rate update. The weighted average interest rate for September 2003 and the resulting permissible range of interest rates used to calc… (d)(3)
  • Notice 2003-58 Sep 2, 2003 — Weighted average interest rate update. The weighted average interest rate for August 2003 and the resulting permissible range of interest rates used to calcula… (d)(3)
  • Notice 2003-48 Jul 28, 2003 — Weighted average interest rate update. The weighted average interest rate for July 2003 and the resulting permissible range of interest rates used to calculate… (d)(3)
Treasury Decisions
  • T.D. 9987 Feb 5, 2024 — These regulations provide guidance relating to the minimum present value requirements applicable to certain defined benefit pension plans. These regulations pr… (d)(d)(1)(d)(1)(i)(A)(d)(10)(ii)(d)(2)(ii)(A)(d)(2)(ii)(C)
  • T.D. 9319 Apr 30, 2007 — Final regulations contain amendments to the regulations under section 415 of the Code regarding limitation on benefits and contributions under qualified plans.… (d)(d)(1)(d)(2)(d)(3)
  • T.D. 9219 Sep 19, 2005 — Final regulations under section 411(d)(6) of the Code provide guidance relating to the anti-cutback rules and the notification requirements under section 4980F. (b)(3)(ii)(b)(3)(iv)
Proposed Rules
  • 87 FR 80501Proposed Dec 30, 2022 — Use of an Electronic Medium To Make Participant Elections and Spousal Consents Comments due Mar 30, 2023 (b)
  • 77 FR 14321Proposed Mar 9, 2012 — Modifications to Minimum Present Value Requirements for Partial Annuity Distribution Options Under Defined Benefit Pension Plans; Correction
  • REG-148681-09Proposed Mar 15, 2010 — The Department of Labor and the Department of the Treasury (the “Agencies”) are currently reviewing the rules under the Employer Retirement Income Security Act…
  • 75 FR 5253Proposed Feb 2, 2010 — Request for Information Regarding Lifetime Income Options for Participants and Beneficiaries in Retirement Plans Comments due May 3, 2010
  • REG-107318-08Proposed Nov 10, 2008 — Proposed regulations provide that the notice required under section 411(a)(11) of the Code to be provided to a participant of his or her right, if any, to defe… (b)
  • REG-104946-07Proposed Mar 17, 2008 — Proposed regulations provide guidance under sections 411(a)(13) and 411(b)(5) of the Code, which were added by the Pension Protection Act of 2006. Section 411(… (d)(4)
  • REG-156518-04Proposed Sep 19, 2005 — Proposed regulations under section 411(d)(6) of the Code provide guidance relating to the anti-cutback rules. A public hearing is scheduled for December 6, 200… (b)(3)(iv)
  • REG-130241-04Proposed Jul 5, 2005 — Proposed regulations under section 415 of the Code contain proposed amendments to regulations regarding limitation on benefits and contributions under qualifie… (d)(d)(1)(d)(2)(d)(3)
  • REG-152914-04Proposed Feb 28, 2005 — Proposed regulations under section 417 of the Code would revise final regulations (T.D. 9099, 2004-2 I.R.B. 255) under section 417(a)(3) concerning content req… (b)(3)(vi)(d)(d)(2)
Final Rules
Revenue Procedures
  • Rev. Proc. 2008-50 Sep 2, 2008 — This procedure updates the comprehensive system of correction programs for sponsors of retirement plans that are intended to satisfy the requirements of sectio…
  • Rev. Proc. 2005-23Modified May 2, 2005 — Retroactive payment of benefits; remedial amendment period; determination letters. This document contains procedures to limit the retroactive application of th…
    Modified by Rev. Proc. 2005-76
Tax Court (2) · DOL/Federal (0)
U.S. Tax Court (2)
Rulings that address this provision
Also cite this provision (1)
Private Letter Rulings (5)
Private Letter Rulings (5)
Also cite this provision (5)

Each row is a version of the text as published by the official source. Code dates are the edition/release point that first reflected the change; regulation dates are eCFR effective dates. The library checks the official sources automatically, so new versions appear here on their own; “run” opens the sync that recorded a version.

EffectiveThroughSourceAmended by
Apr 1, 1997Mar 31, 1999CFR 1998 annual edition (revised as of 1998-04-01) run 127T.D. 8620, 60 FR 49221, Sept. 22, 1995View
Apr 1, 1999Mar 31, 2001CFR 2000 annual edition (revised as of 2000-04-01) run 127T.D. 8794, 63 FR 70338, Dec. 21, 1998View · Redline (sign in)
Apr 1, 2001Mar 31, 2004CFR 2003 annual edition (revised as of 2003-04-01) run 127T.D. 8891, 65 FR 44681View · Redline (sign in)
Apr 1, 2004Mar 31, 2005CFR 2004 annual edition (revised as of 2004-04-01) run 127T.D. 9099, 68 FR 70149, Dec. 17, 2003View · Redline (sign in)
Apr 1, 2005Sep 8, 2016CFR 2016 annual edition (revised as of 2016-04-01) run 127T.D. 9099, 68 FR 70149, Dec. 17, 2003View · Redline (sign in)
Sep 9, 2016Jan 18, 2017eCFR amendment effective 2016-09-09 run 26T.D. 9783, 81 FR 62361, Sept. 9, 2016View · Redline (sign in)
Jan 19, 2017Jan 18, 2024eCFR editorial change effective 2017-01-19 run 26T.D. 9783, 81 FR 62361, Sept. 9, 2016View · Redline (sign in)
Jan 19, 2024currenteCFR editorial change effective 2024-01-19 run 2T.D. 9987, 89 FR 3558, Jan. 19, 2024View · Redline (sign in)
Provision-level history (blame)