United States Government Publishing Office publisher pbl distributor dst United States National Archives and Records Administration Office of the Federal Register author aut Government Organization text government publication eng FR Regulatory Information 2000_register executive 2010-09-24 article Rules and Regulations D09002ee1c81f39c2 D09002ee1c81f3a61 United States Department of the Treasury originator org United States Government Agency or Subagency United States Internal Revenue Service originator org United States Government Agency or Subagency This document contains final regulations relating to the increase from $3,500 to $5,000 of the limit on distributions from qualified retirement plans that can be made without participant or spousal consent. This increase is contained in the Taxpayer Relief Act of 1997. In addition, these regulations eliminate the "lookback rule" pursuant to which certain qualified plan benefits are deemed to exceed this limit on involuntary distributions. The final regulations affect sponsors and administrators of qualified retirement plans, and participants in those plans. 65 FR 44679 https://www.govinfo.gov/app/details/FR-2000-07-19/00-18119 00-18119 fr19jy00-11 RIN 1545-AW59 4830-01-U TD 8891 https://www.govinfo.gov/app/details/FR-2000-07-19/00-18119 https://www.govinfo.gov/content/pkg/FR-2000-07-19/html/00-18119.htm https://www.govinfo.gov/content/pkg/FR-2000-07-19/pdf/00-18119.pdf Income Taxes Reporting and Recordkeeping Requirements Employment Taxes Penalties Pensions Railroad Retirement Social Security Unemployment Compensation 4 p. 44679 44682 65 FR 44679 Title 26 Part 1 26 CFR Part 1 Title 26 Part 31 26 CFR Part 31 RIN 1545-AW59 Increase In Cash-Out Limit Under Sections 411(a)(7), 411(a)(11), and 417(e)(1) for Qualified Retirement Plans; Federal Register Vol. 65, Issue RULE 00-18119 DEPARTMENT OF THE TREASURY Internal Revenue Service 2000-10-17 TD 8891 4830-01-U 00-18119 Final regulations.

This document contains final regulations relating to the increase from $3,500 to $5,000 of the limit on distributions from qualified retirement plans that can be made without participant or spousal consent. This increase is contained in the Taxpayer Relief Act of 1997. In addition, these regulations eliminate the "lookback rule" pursuant to which certain qualified plan benefits are deemed to exceed this limit on involuntary distributions. The final regulations affect sponsors and administrators of qualified retirement plans, and participants in those plans.

Effective Date: These regulations are effective October 17, 2000. Robert Walsh, (202) 622-6090 (not a toll-free number). Income Taxes Reporting and Recordkeeping Requirements Employment Taxes Penalties Pensions Railroad Retirement Social Security Unemployment Compensation Income taxes: Qualified retirement plans Cash-out limits increase, Vol. 65, no. 139 Office of the Federal Register, National Archives and Records Administration 2000-07-19 continuing daily deposited born digital 314 p. Table of Contents: AE 2.7: GS 4.107: AE 2.106: KF70.A2 https://www.govinfo.gov/app/details/FR-2000-07-19 P0b002ee1809fc67c 0097-6326 0042-1219 0364-1406 769-004-00000-9 000582072 f:fr19jy00 https://www.govinfo.gov/app/details/FR-2000-07-19 https://www.govinfo.gov/content/pkg/FR-2000-07-19/pdf/FR-2000-07-19.pdf https://www.govinfo.gov/content/pkg/FR-2000-07-19/xml/FR-2000-07-19.xml fdlp 44641 44943 DGPO 2010-09-24 2024-06-08 FR-2000-07-19 machine generated eng FR FR-2000-07-19 65 139