Include notes

Treas. Reg. § 1.417(a)(3)-1

Required explanation of qualified joint and survivor annuity and qualified preretirement survivor annuity.

Text not yet available.

Pension Law Library · https://pensionresource.website/EAMain?content=EAMain.Law&id=cfr26-1.417%28a%29%283%29-1&asof=2003-01-06 · printed October 16, 2026. Unofficial copy compiled from official federal sources; verify against the official text before relying on it.