Part 11 - Temporary Income Tax Regulations Under the Employee Retirement Income Security Act of 1974  


§ 11.410-1 - Election by church to have participation, vesting, funding, etc., provisions apply.
§ 11.404(a)(6)-1 - Time when contributions to “H.R. 10” plans considered made.
§ 11.408(a)(2)-1 - Trustee of individual retirement accounts.
§ 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.
§ 11.410(b)-1 - Minimum coverage requirements.
§ 11.415(c)(4)-1 - Special elections for section 403(b) annuity contracts purchased by educational institutions, hospitals and home health service agencies.
§ 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.
§ 11.401(d)(1)-1 - Nonbank trustees of trusts benefiting owner-employees.
§ 11.402(e)(4)(A)-1 - Lump sum distributions in the case of an employee who has separated from service.
§ 11.402(e)(4)(B)-1 - Election to treat an amount as a lump sum distribution.