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Introduction›Part I. Rulings and Decisions Under the Internal Revenue Code of 1986

Section 401.—Qualified Pension, Profit-Sharing, and Stock Bonus Plans

Internal Revenue Bulletin 2005-27 · 2026-10-03 edition · updated 2026-10-04 · United States

26 CFR 1.401(a)(9)–6: Required minimum distribu- tions for defined benefit plans and annuity contracts. 26 CFR 1.401(k)–1: Certain cash or deferred ar- rangements.

To conform to the proposed amendments to the section 415 Income Tax Regulations, Q&A–13(c)(3) of section 1.401(a)(9)–6 is revised. Also, to conform to the proposed amendments to the section 415 Income Tax Regulations, section 1.401(k)–1 is amended by adding paragraph (e)(8). See REG-130241-04, page 18.

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▸Contents — Internal Revenue Bulletin 2005-27
Internal Revenue Bulletin 2005-27

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