Treas. Reg. § 54.9833-1
Applicability dates.
CFR 2016 annual edition (revised as of 2016-04-01) · in effect Apr 1, 2005 to Dec 30, 2016 · last amended by T.D. 9166, 69 FR 78746, Dec. 30, 2004
Sections 54.9801-1 through 54.9801-6, 54.9831-1, and this section are applicable for plan years beginning on or after July 1, 2005.