Proposed Rules: Loans From a Qualified Employer Plan to Plan Participants or Beneficiaries
Federal Register, July 31, 2000, Page 46677
Internal Revenue Service
Notice of proposed rulemaking.
This document contains proposed Income Tax Regulations relating to loans made from a qualified employer plan to plan participants or beneficiaries. 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.
Written and electronic comments and requests for a public hearing must be received by October 30, 2000.
Send comments to CC:MSP:RU (REG-116495-99), room 5226, Internal Revenue Service, POB 7604, Ben Franklin Station, Washington, DC 20044, or taxpayers may submit comments electronically via the Internet by selecting the ``Tax Regs'' option on the IRS Home Page, or by submitting comments directly to the IRS Internet site at http://www.irs.gov/tax_regs/regslist.html.
Vernon S. Carter, (202) 622-6070