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EMPLOYEE PLANS

Internal Revenue Bulletin 1998-40 · 2026-10-03 edition · updated 2026-10-04 · United States

T.D. 8781, page 4. REG–101363–98, page 10. Final, temporary, and proposed regulations under section 411 of the Code provide for changes to the rules regarding qualified retirement plan benefits that are protected from reduction by plan amendment, that have been made necessary by the Taxpayer Relief Act of 1997.

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▸Contents — Internal Revenue Bulletin 1998-40
Internal Revenue Bulletin 1998-40

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