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Treasury Regulations · 26 CFR Part 1

Declaratory Judgments Relating to Qualification of Certain Retirement Plans (§§ 1.7476-1 to 1.7519-3T)

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 Title 26 on ecfr.gov (external site) or the official annual CFR on govinfo (external site).

  1. § 1.7476-1 Interested parties.
  2. § 1.7476-2 Notice to interested parties.
  3. § 1.7476-3 Notice of determination.
  4. § 1.7519-0T Table of contents (temporary).
  5. § 1.7519-1T Required payments for entities electing not to have required year (temporary).
  6. § 1.7519-2T Required payments—procedures and administration (temporary).
  7. § 1.7519-3T Effective date (temporary).