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EMPLOYEE PLANS

Internal Revenue Bulletin 1998-20 · 2026-10-03 edition · updated 2026-10-04 · United States

T.D. 8768, page 4. Final and temporary regulations under section 417(e) of the Code provide guidance to employers in determining the present value of an employee’s benefit under a qualified defined benefit pension plan, for purposes of the applicable consent rules and for determining the amount of a distribution made in any form other than certain nondecreasing annuity forms.

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▸Contents — Internal Revenue Bulletin 1998-20
Internal Revenue Bulletin 1998-20

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