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Bulletin No. 2002–44 November 4, 2002

EMPLOYEE PLANS

Internal Revenue Bulletin 2002-44 · 2026-10-03 edition · updated 2026-10-04 · United States

REG–124667–02, page 791. Proposed regulations under section 417 of the Code would consolidate the content requirements applicable to explanations of qualified joint and survivor annuities and qualified preretirement survivor annuities payable from certain retirement plans. In addition, these regulations would specify requirements for disclosing the relative value of optional forms of benefit that are payable from certain retirement plans in lieu of a qualified joint and survivor annuity. A public hearing is scheduled for January 14, 2003.

November 4, 2002 2002–44 I.R.B.

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▸Contents — Internal Revenue Bulletin 2002-44

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