26 CFR Part 11 — Temporary Income Tax Regulations Under the Employee Retirement Income Security Act of 1974
- § 11.401(a)-11— Qualified joint and survivor annuities.
- § 11.401(a)-19— Nonforfeitability in case of certain withdrawals.
- § 11.401(b)-1— Certain retroactive changes in plan.
- § 11.408(a)(2)-1— Trustee of individual retirement accounts.
- § 11.410-1— Election by church to have participation, vesting, funding, etc., provisions apply.
- § 11.410(b)-1— Minimum coverage requirements.
- § 11.412(c)-7— Election to treat certain retroactive plan amendments as made on the first day of the plan year.
- § 11.412(c)-11— Election with respect to bonds.
- § 11.412(c)-12— Extension of time to make contributions to satisfy requirements of section 412.