EMPLOYEE PLANS

Internal Revenue Bulletin 2016-39 · 2026-10-03 edition · updated 2026-10-04 · United States

T.D. 9783, page 396. These final regulations change the regulations regarding the minimum present value requirements for defined benefit plan distributions to permit plans to simplify the treatment of certain optional forms of benefit that are paid partly in the form of an annuity and partly in a more accelerated form.

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▸Contents — Internal Revenue Bulletin 2016-39

Internal Revenue Bulletin 2016-39

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