2004 CFR Title 26, Volume 14

Title 26--Internal Revenue CHAPTER I--INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) PART 11--TEMPORARY INCOME TAX REGULATIONS UNDER THE EMPLOYEE RETIREMENT INCOME SECURITY ACT OF 1974
	11.401(a)-11	Qualified joint and survivor annuities.
	11.401(a)-19	Nonforfeitability in case of certain withdrawals.
	11.401(b)-1	Certain retroactive changes in plan.
	11.401(d)(1)-1	Nonbank trustees of trusts benefiting owner-employees.
	11.402(e)(4)(A)-1	Lump sum distributions in the case of an employee who has separated from service.
	11.402(e)(4)(B)-1	Election to treat an amount as a lump sum distribution.
	11.404(a)(6)-1	Time when contributions to ``H.R. 10'' plans considered made.
	11.408(a)(2)-1	Trustee of individual retirement accounts.
	11.410-1	Election by church to have participation, vesting, funding, etc., provisions apply.
	11.410(b)-1	Minimum coverage requirements.
	11.412(c)-7	Election to treat certain retroactive plan amendments as made on the first day of the plan year.
	11.412(c)-11	Election with respect to bonds.
	11.412(c)-12	Extension of time to make contributions to satisfy requirements of section 412.
	11.415(c)(4)-1	Special elections for section 403(b) annuity contracts purchased by educational institutions, hospitals and home health service agencies.