§ 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
§ 11.408(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
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Terms Used In 26 CFR Part 11 - Temporary Income Tax Regulations Under the Employee Retirement Income Security Act of 1974

  • Amendment: A proposal to alter the text of a pending bill or other measure by striking out some of it, by inserting new language, or both. Before an amendment becomes part of the measure, thelegislature must agree to it.
  • Annuity: A periodic (usually annual) payment of a fixed sum of money for either the life of the recipient or for a fixed number of years. A series of payments under a contract from an insurance company, a trust company, or an individual. Annuity payments are made at regular intervals over a period of more than one full year.
  • Beneficiary: A person who is entitled to receive the benefits or proceeds of a will, trust, insurance policy, retirement plan, annuity, or other contract. Source: OCC
  • Corporation: A legal entity owned by the holders of shares of stock that have been issued, and that can own, receive, and transfer property, and carry on business in its own name.
  • corporation: includes associations, joint-stock companies, and insurance companies. See 26 CFR 36.3121(l)(1)-1
  • Equitable: Pertaining to civil suits in "equity" rather than in "law." In English legal history, the courts of "law" could order the payment of damages and could afford no other remedy. See damages. A separate court of "equity" could order someone to do something or to cease to do something. See, e.g., injunction. In American jurisprudence, the federal courts have both legal and equitable power, but the distinction is still an important one. For example, a trial by jury is normally available in "law" cases but not in "equity" cases. Source: U.S. Courts
  • Evidence: Information presented in testimony or in documents that is used to persuade the fact finder (judge or jury) to decide the case for one side or the other.
  • Fair market value: The price at which an asset would change hands in a transaction between a willing, informed buyer and a willing, informed seller.
  • stock: includes shares in an association, joint-stock company, or insurance company. See 26 CFR 36.3121(l)(8)-1