Treasury Regulations, Subchapter A, Part 11 - Index

From TaxAlmanac

SUBCHAPTER A--INCOME TAX

Part 11 TEMPORARY INCOME TAX REGULATIONS UNDER THE EMPLOYEE RETIREMENT INCOME SECURITY ACT OF 1974

Sec. 11.401(a)-11 Qualified joint and survivor annuities

Sec. 11.401(a)-19 Nonforfeitability in case of certain withdrawals

Sec. 11.401(b)-1 Certain retroactive changes in plan

Sec. 11.401(d)(1)-1 Nonbank trustees of trusts benefiting owner-employees

Sec. 11.402(e)(4)(A)-1 Lump sum distributions in the case of an employee who has separated from service

Sec. 11.402(e)(4)(B)-1 Election to treat an amount as a lump sum distribution

Sec. 11.404(a)(6)-1 Time when contributions to 'H.R. 10' plans considered made

Sec. 11.408(a)(2)-1 Trustee of individual retirement accounts

Sec. 11.410-1 Election by church to have participation, vesting, funding, etc., provisions apply

Sec. 11.410(b)-1 Minimum coverage requirements

Sec. 11.412(c)-7 Election to treat certain retroactive plan amendments as made on the first day of the plan year

Sec. 11.412(c)-11 Election with respect to bonds

Sec. 11.412(c)-12 Extension of time to make contributions to satisfy requirements of section 412

Sec. 11.415(c)(4)-1 Special elections for section 403(b) annuity contracts purchased by educational institutions, hospitals and home health service agencies