Part 11. PART 11—TEMPORARY INCOME TAX REGULATIONS UNDER THE EMPLOYEE RETIREMENT INCOME SECURITY ACT OF 1974

• § 11.401(a)-11 - Qualified joint and survivor annuities.
• § 11.401(a)-19 - Nonforfeitability in case of certain withdrawals.
• § 11.401(b)-1 - Certain retroactive changes in plan.
• § 11.408(a)(2)-1 - Trustee of individual retirement accounts.
• § 11.410-1 - Election by church to have participation, vesting, funding, etc., provisions apply.
• § 11.410(b)-1 - Minimum coverage requirements.
• § 11.412(c)-7 - Election to treat certain retroactive plan amendments as made on the first day of the plan year.
• § 11.412(c)-11 - Election with respect to bonds.
• § 11.412(c)-12 - Extension of time to make contributions to satisfy requirements of section 412.