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EMPLOYEE PLANS

Internal Revenue Bulletin 2000-33 · 2026-10-03 edition · updated 2026-10-04 · United States

T.D. 8894, page 162. REG–116495–99, page 179. Final and proposed regulations under section 72(p) of the Code relate to loans made from a qualified employer plan to plan participants or beneficiaries. The proposed regulations address certain issues that were not addressed in the final regulations, including situations in which a loan is refinanced or more than one loan is made.

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▸Contents — Internal Revenue Bulletin 2000-33
Internal Revenue Bulletin 2000-33

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