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Bulletin No. 1999–7 February 16, 1999

Internal Revenue Bulletin 1999-7 · 2026-10-03 edition · updated 2026-10-04 · United States

411 and 417 of the Code relate to the increase from $3,500 to $5,000 of the limit on distributions from qualified retirement plans that can be made without participant consent.

T.D. 8795, page 8. Final regulations under section 411 of the Code provide guidance on the requirements of section 204(h) of the Employee Retirement Income Security Act of 1974, as amended (ERISA), relating to defined benefit plans and to individual account plans that are subject to the funding standards of section 302 of ERISA.

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▸Contents — Internal Revenue Bulletin 1999-7
Internal Revenue Bulletin 1999-7

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