Table of Contents

• REG-149856-03
  • AGENCY:
  • ACTION:
  • SUMMARY:
  • DATES:
  • ADDRESSES:
  • FOR FURTHER INFORMATION CONTACT:
  • SUPPLEMENTARY INFORMATION:
    • Paperwork Reduction Act
    • Background
    • Explanation of Provisions
    • Special Analyses
    • Comments and Requests for a Public Hearing
  • Proposed Amendment to the Regulations
    • PART 1—INCOME TAXES
  • Drafting Information
• REG-143601-06
  • AGENCY:
  • ACTION:
  • SUMMARY:
  • DATES:
  • ADDRESSES:
  • FOR FURTHER INFORMATION CONTACT:
  • SUPPLEMENTARY INFORMATION:
    • Background
    • Explanation of Provisions
    • Applicability Date
    • Mortality Tables Used Under Section 417(e)
    • Special Analyses
    • Comments and Requests for Public Hearing
  • Amendments to the Regulations
    • PART 1—INCOME TAXES
  • Drafting Information
• Announcement 2007-57
  • AGENCY:
  • ACTION:
  • SUMMARY:
  • DATES:
  • FOR FURTHER INFORMATION CONTACT:
  • SUPPLEMENTARY INFORMATION:
    • Background
    • Need for Correction
    • Correction of Publication
    • PART 1—INCOME TAXES
    • §1.402(c)-2 Eligible rollover distributions; questions and answers.
    • §1.415(b)-1 Limitations for defined benefit plans.
    • §1.415(d)-1 Cost-of-living adjustments.
    • §1.415(f)-1 Aggregating plans.
    • §1.457-5 Individual limitation for combined annual deferrals under multiple eligible plans.