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61. Treas. Reg. § 1.401(a)(4)-13(c)(6) — Effective dates and fresh-start rules.
    IRCRegulationsMay 18, 2016
    …10 years)). As of December 31, 1995, Employee M has 11 years of service for Employer X, has average annual compensation of $40,000 (determined by taking into account compensation before and after the fresh-start date), and has covered compensation of $32,000. Employee M's accrued benefit as of December 31, 1995, is $4,…
62. Treas. Reg. § 1.402(f)-1(d) — Required explanation of eligible rollover distributions; questions and answers.
    IRCRegulationsMay 18, 2016
    …ffective date. This section applies to eligible rollover distributions made on or after October 19, 1995. For eligible rollover distributions made on or after January 1, 1993 and before October 19, 1995, § 1.402(c)-2T, Q&A-11 through 15 (as it appeared in the April 1, 1995 edition of 26 CFR part 1), apply. However, for…
63. Ann. 2015-1 — This announcement describes changes to the processing of employee plans determination letters that will take effect in 2015. These changes are being adopted as…
    IRCAnnouncementsMar 16, 2015related by meaning
    …ll send the applicant a final disposition letter. DRAFTING INFORMATION The principal author of this announcement is Sherri Edelman of the Employee Plans, Tax Exempt and Government Entities Division. Questions regarding this announcement may be sent via e-mail to RetirementPlanQuestions@irs.gov.
64. Treas. Reg. § 1.417(e)-1(b)(3)(ix) — Restrictions and valuations of distributions from plans subject to sections 401(a)(11) and 417.
    IRCRegulationsJan 19, 2024
    …the notice and consent requirements of section 417 apply to distributions on or after September 22, 1995. 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) in effect prior to September 22, 1995 (see § 1.417(e)-1 (b)(3) i…