Restrictions and valuations of distributions from plans subject to sections 401(a)(11) and 417. (Temporary)
eCFR editorial change effective 2016-09-09 · current text · last amended by T.D. 8796, 63 FR 70012, Dec. 18, 1998
(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).
Pension Law Library · https://pensionresource.website/EAMain?content=EAMain.Law&id=cfr26-1.417%28e%29-1T · printed October 16, 2026. Unofficial copy compiled from official federal sources; verify against the official text before relying on it.