Regulacje i polityka gospodarcza · 3.12.2002

Loans From a Qualified Employer Plan to Plan Participants or Beneficiaries

This document contains final regulations relating to loans made from a qualified employer plan to plan participants or beneficiaries. These final regulations affect administrators of, participants in, and beneficiaries of qualified employer plans that permit participants or beneficiaries to receive loans from plans, including loans from section 403(b) contracts and other contracts issued under qualified employer plans.