Loans From a Qualified Employer Plan to Plan Participants or Beneficiaries
Federal Register, July 31, 2000, Page 46588
Internal Revenue Service
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.
July 31, 2000
Vernon S. Carter, (202) 622-6070