26 CFR Part 11
TEMPORARY INCOME TAX REGULATIONS UNDER THE EMPLOYEE RETIREMENT INCOME SECURITY ACT OF 1974
June 25, 2020
§
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
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