Special Rules Regarding Optional Forms of Benefit Under Qualified Retirement Plans
Federal Register, September 6, 2000, Page 53901
Internal Revenue Service
This document contains final regulations that permit qualified defined contribution plans to be amended to eliminate some alternative forms in which an account balance can be paid under certain circumstances, and permit certain transfers between defined contribution plans that were not permitted under prior final regulations. These regulations affect qualified retirement plan sponsors, administrators, and participants.
These regulations are effective September 6, 2000.
Linda S. F. Marshall, 202-622-6090