Elimination of Forms of Distribution in Defined Contribution Plans
Federal Register, January 25, 2005, Page 3475-3477
Agency
Internal Revenue Service (IRS), Treasury
Action
Final Regulations
Summary
This document contains final regulations that would modify the circumstances under which certain forms of distribution previously available are permitted to be eliminated from qualified defined contribution plans. These final regulations affect qualified retirement plan sponsors, administrators, and participants.
Dates
These regulations are effective January 25, 2005.
Further Information
Vernon S. Carter, 202-622-6060 (not a toll free number).