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Loans From a Qualified Employer Plan to Plan Participants or Beneficiaries

Federal Register, July 31, 2000, Page 46588

Agency

Internal Revenue Service

Action

Final Regulations

Summary

This document contains final regulations relating to loans made from a qualified employer plan to plan participants or beneficiaries. These final regulations provide guidance on the application of section 72(p) of the Internal Revenue Code. These regulations affect administrators of, participants in, and beneficiaries of qualified employer plans that permit participants or beneficiaries to receive loans from the plan, including loans from section 403(b) contracts and other contracts issued under qualified employer plans.

Dates

July 31, 2000

Further Information

Vernon S. Carter, (202) 622-6070

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