11 results for "412"

§ 1.412(b)-2

Amortization of experience gains in connection with certain group deferred annuity contracts.

§ 1.412(c)(1)-1

Determinations to be made under funding method—terms defined.

§ 1.412(c)(1)-2

Shortfall method.

§ 1.412(c)(1)-3

Applying the minimum funding requirements to restored plans.

§ 1.412(c)(2)-1

Valuation of plan assets; reasonable actuarial valuation methods.

§ 1.412(c)(3)-1

Reasonable funding methods.

§ 1.412(c)(3)-2

Effective dates and transitional rules relating to reasonable funding methods.

§ 1.412(i)-1

Certain insurance contract plans.

§ 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.