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26 CFR §1.417(e)-1T

Verified against eCFR.gov as of June 20, 2026View official text on eCFR.gov ↗
  1. (a)[Reserved]
  2. (b)Consent, etc. requirements
    1. (1)General rule. [Reserved]
    2. (2)Consent. [Reserved]
  3. (c)[Reserved]
  4. (d)For rules regarding the present value of a participant's accrued benefit and related matters, see § 1.417(e)-1(d).