Finanse publiczne · 22/09/1995

Notice, Consent, and Election Requirements Under Sections 411(a)(11) and 417

In the Rules and Regulations section of this issue of the Federal Register, the IRS is issuing temporary regulations that provide guidance concerning the notice and consent requirements under section 411(a)(11) and the notice and election requirements of section 417. The text of those temporary regulations also serves as the text of these proposed regulations.