Pension, Profit-Sharing, Stock Bonus Plans, etc.
§ 1.417(e)-1T Restrictions and valuations of distributions from plans subject to…
26 C.F.R. Part 1 — Income Taxes · 2026 edition · updated 2026-10-04 · United States
(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).
[T.D. 8591, 60 FR 17219, Apr. 5, 1995, as amended by T.D. 8620, 60 FR 49221, Sept. 22, 1995; T.D. 8768, 63 FR 16902, Apr. 7, 1998; T.D. 8796, 63 FR 70012, Dec. 18, 1998]
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