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26 CFR 1.417(e)-1T

§ 1.417(e)-1T Restrictions and valuations of distributions from plans subject to sections 401(a)(11) and 417. (Temporary)

United States · 26 CFR — Internal Revenue · Status: effective

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26 CFR 1.417(e)-1T, § 1.417(e)-1T Restrictions and valuations of distributions from plans subject to sections 401(a)(11) and 417. (Temporary), United States, version 1 as recorded 2026-07-09, yourstate.us, https://yourstate.us/provision/110038
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(a) [Reserved] (b) Consent, etc. requirements—(1) General rule. [Reserved] (2) Consent. [Reserved] (c) [Reserved] (d) For rules regarding the present value of a participant's accrued benefit and related matters, see § 1.417(e)-1(d).

Legislative history

This is a federal regulation, adopted through agency rulemaking under the Administrative Procedure Act — not enacted by a recorded vote of Congress.