bulletin Internal Revenue›Bulletin No. 1999–6 February 8, 1999

EMPLOYEE PLANS

Internal Revenue Bulletin 1999-6 · 2026-10-03 edition · updated 2026-10-04 · United States

T.D. 8806, page 4. Final and temporary regulations provide changes to the rules under section 411 of the Code regarding qualified retirement plan benefits that are protected from reduction by plan amendment. The changes were made necessary by the Taxpayer Relief Act of 1997.

Get a plain-English answer with a citation back to this text.

Ask AI about this code

Export this section

▸Contents — Internal Revenue Bulletin 1999-6

Internal Revenue Bulletin 1999-6

GoCodebook provides public access, search, citation, multilingual explanation, and practical interpretation of legally adopted building regulations. It is not a substitute for the official ICC or California code publications.