26 CFR Part 420 — Temporary Regulations on Procedure and Administration Under the Employee Retirement Income Security Act of 1974

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PART 420—TEMPORARY REGULATIONS ON PROCEDURE AND ADMINISTRATION UNDER THE EMPLOYEE RETIREMENT INCOME SECURITY ACT OF 1974 Source: T.D. 7347, 40 FR 12075, Mar. 17, 1975, unless otherwise noted. § 420.0-1 Certain existing plans may elect new provisions. (a) In general. (b) Election is irrevocable. (c) Procedure and time for making election. (Sec. 1017(d), Employee Retirement Income Security Act of 1974, 88 Stat. 934)

26 CFR Part 420 — Temporary Regulations on Procedure and Administration Under the Employee Retirement Income Security Act of 1974

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