bulletin Internal Revenue›Bulletin No. 2000–38 September 18, 2000
EMPLOYEE PLANS
Internal Revenue Bulletin 2000-38 · 2026-10-03 edition · updated 2026-10-04 · United States
T.D. 8900, page 279. Final regulations under section 411 of the Code permit qualified defined contribution plans to be amended to eliminate some alternative forms in which an account balance can be paid and permit certain transfers between defined contribution plans that were not previously permitted.
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