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Text of Final Regs: Distribution of Life Insurance Contract from a Qualified Retirement Plan (PDF)
Internal Revenue Service [IRS] Link to more items from this source
[Official Guidance]
Aug. 26, 2005

Excerpt: This document contains final regulations under section 402(a) of the Internal Revenue Code 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. This document also contains final regulations under sections 79 and 83 ...  MORE >>

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