Brief Case
Pension Resource

Treas. Reg. § 1.417(e)-1T

Restrictions and valuations of distributions from plans subject to sections 401(a)(11) and 417. (Temporary)
eCFR editorial change effective 2016-09-09 · current · last amended by T.D. 8796, 63 FR 70012, Dec. 18, 1998
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(a) [Reserved]
(b) Consent, etc. requirements
(1) General rule. [Reserved]
(2) Consent. [Reserved]
(c) [Reserved]
(d) For rules regarding the present value of a participant's accrued benefit and related matters, see § 1.417(e)-1(d).
Source credit, amendments & notes

[T.D. 8591, 60 FR 17219, Apr. 5, 1995, as amended by T.D. 8620, 60 FR 49221, Sept. 22, 1995; T.D. 8768, 63 FR 16902, Apr. 7, 1998; T.D. 8796, 63 FR 70012, Dec. 18, 1998]

Treas. Reg. § 1.417(e)-1T — Restrictions and valuations of distributions from plans subject to sections 401(a)(11) and 417. (Temporary) · eCFR editorial change effective 2016-09-09 · https://pensionresource.website/EAMain?content=EAMain.Law&id=cfr26-1.417%28e%29-1T&asof=2004-12-28 · printed Oct 16, 2026
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  • (a) (a) [Reserved]
  • (b) Consent, etc. requirements
  • (c) (c) [Reserved]
  • (d) (d) For rules regarding the present value of a participant'…
Implements
I.R.C. § 417 Definitions and special rules for purposes of minimum survivor annuity requirements
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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, 1999currenteCFR editorial change effective 2016-09-09 run 2T.D. 8796, 63 FR 70012, Dec. 18, 1998View · Redline (sign in)
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