Elimination of Forms of Distribution in Defined Contribution Plans
Federal Register, January 25, 2005, Page 3475-3477
Internal Revenue Service (IRS), Treasury
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.
These regulations are effective January 25, 2005.
Vernon S. Carter, 202-622-6060 (not a toll free number).