Regulacje i polityka gospodarcza · 4.10.2005

Value of Life Insurance Contracts When Distributed From a Qualified Retirement Plan; Correction

This document contains a correction to final regulations that were published in the Federal Register on Monday, August 29, 2005 (70 FR 50967) regarding the amount includible in a distributee's income when life insurance contracts are distributed by a qualified retirement plan and regarding the treatment of property sold by a qualified retirement plan to a plan participant or beneficiary for less than fair market value.