Introduction›Part I. Rulings and Decisions Under the Internal Revenue Code of 1986
Section 412.—Minimum Funding Standards
Internal Revenue Bulletin 2004-10 · 2026-10-03 edition · updated 2026-10-04 · United States
26 CFR 1.412(i)–1: Certain insurance contract plans.
Whether a plan is a section 412(i) plan. See Rev. Rul. 2004-20, page 546.
How for purposes of § 402 of the Code the fair market value of a life insurance contract may be determined when it is distributed from a qualified plan. See Rev. Proc. 2004-16, page 559.
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