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Employee Benefits Regulations
[ Employee Benefits Regulations Main

Category: Main/Tax Regulations/Income Tax Regulations

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  Treas. Reg. § 1.401(a)-12, Mergers and consolidations of plans and transfers of plan assets.


  Treas. Reg. § 1.401(a)-13, Assignment or alienation of benefits.


  Treas. Reg. § 1.401(a)-14, Commencement of benefits under qualified trusts.


  Treas. Reg. § 1.401(a)-15, Requirement that plan benefits are not decreased on account of certa


  Treas. Reg. § 1.401(a)-16, Limitations on benefits and contributions under qualified plans.


  Treas. Reg. § 1.401(a)-19, Nonforfeitability in case of certain withdrawals.


  Treas. Reg. § 1.401(a)-2, Impossibility of diversion under qualified plan or trust.


  Treas. Reg. § 1.401(a)-20, Requirements of qualified joint and survivor annuity and qualified p


  Treas. Reg. § 1.401(a)-30, Limit on elective deferrals.


  Treas. Reg. § 1.401(a)-4, Optional forms of benefit (before 1994).




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