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Treasury Regulations · 26 CFR Part 11

Part 11. Temporary income tax regulations under the employee retirement income security act of 1974

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. § 11.401(a)-11 Qualified joint and survivor annuities.
  2. § 11.401(a)-19 Nonforfeitability in case of certain withdrawals.
  3. § 11.401(b)-1 Certain retroactive changes in plan.
  4. § 11.408(a)(2)-1 Trustee of individual retirement accounts.
  5. § 11.410-1 Election by church to have participation, vesting, funding, etc., provisions apply.
  6. § 11.410(b)-1 Minimum coverage requirements.
  7. § 11.412(c)-7 Election to treat certain retroactive plan amendments as made on the first day of the plan year.
  8. § 11.412(c)-11 Election with respect to bonds.
  9. § 11.412(c)-12 Extension of time to make contributions to satisfy requirements of section 412.