Treasury Regulations · 26 CFR
§ 1.417(e)-1T. Restrictions and valuations of distributions from plans subject to sections 401(a)(11) and 417. (Temporary)
Regulation text, no changes From the eCFR, current as of October 15, 2026. The eCFR is an authoritative but unofficial editorial compilation of the Code of Federal Regulations; the official text is the annual CFR on govinfo. Compare it with this section on ecfr.gov (external site) or the official annual CFR on govinfo (external site).
Regulation under 26 U.S.C. § 417(e)
Cite as 26 CFR § 1.417(e)-1T
At a glance
Read from the text and its source citation. Not part of the regulation.
- Status
- In the current eCFR
- Issued
- April 5, 1995 by T.D. 8591
- Last amended
- December 18, 1998 by T.D. 8796
- Issued under
- 26 U.S.C. § 417(e)
- Length
- 65 words · about 1 min to read
- Cross-references
- cites 0 Code sections and 1 regulation; cited by 1
[T.D. 8591, 60 FR 17219, Apr. 5, 1995, as amended by T.D. 8620, 60 FR 49221, Sept. 22, 1995; T.D. 8768, 63 FR 16902, Apr. 7, 1998; T.D. 8796, 63 FR 70012, Dec. 18, 1998]
Cross-references
Computed from the citations in the text of 26 CFR.
Regulations it cites
Cited by 1 other regulation
Amendment history
From the source citation at the end of the section, newest first. T.D. is a Treasury decision; FR is the Federal Register.
- Amended by T.D. 8796 (63 FR 70012)
- Amended by T.D. 8768 (63 FR 16902)
- Amended by T.D. 8620 (60 FR 49221)
- Issued by T.D. 8591 (60 FR 17219)
Where it sits in 26 CFR
- Subchapter A Income tax
- Part 1 Income taxes
- Pension, Profit-Sharing, Stock Bonus Plans, etc.
Nearby sections
- § 1.415(j)-1 Limitation year.
- § 1.416-1 Questions and answers on top-heavy plans.
- § 1.417(a)(3)-1 Required explanation of qualified joint and survivor annuity and qualified preretirement survivor annuity.
- § 1.417(e)-1 Restrictions and valuations of distributions from plans subject to sections 401(a)(11) and 417.
- § 1.417(e)-1T Restrictions and valuations of distributions from plans subject to sections 401(a)(11) and 417. (Temporary)
- § 1.419-1T Treatment of welfare benefit funds. (Temporary)
- § 1.419A-1T Qualified asset account limitation of additions to account. (Temporary)
- § 1.419A-2T Qualified asset account limitation for collectively bargained funds. (Temporary)
- § 1.419A(f)(6)-1 Exception for 10 or more employer plan.