26 C.F.R. PART 11--TEMPORARY INCOME TAX REGULATIONS UNDER THE EMPLOYEE RETIREMENT INCOME SECURITY ACT OF 1974
TITLE 26--Internal Revenue
CHAPTER I--INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY
SUBCHAPTER A--INCOME TAX
PART 11--TEMPORARY INCOME TAX REGULATIONS UNDER THE EMPLOYEE RETIREMENT INCOME SECURITY ACT OF 1974
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| Qualified joint and survivor annuities.
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| Nonforfeitability in case of certain withdrawals.
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| Certain retroactive changes in plan.
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| Nonbank trustees of trusts benefiting owner-employees.
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| Lump sum distributions in the case of an employee who has separated from service.
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| Election to treat an amount as a lump sum distribution.
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| Time when contributions to ''H.R. 10'' plans considered made.
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| Trustee of individual retirement accounts.
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| Election by church to have participation, vesting, funding, etc., provisions apply.
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| Minimum coverage requirements.
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| Election to treat certain retroactive plan amendments as made on the first day of the plan year.
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| Election with respect to bonds.
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| Extension of time to make contributions to satisfy requirements of section 412.
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| Special elections for section 403(b) annuity contracts purchased by educational institutions, hospitals and home health service agencies.
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