# Prop. Treas. Reg. § 1.417: [Amended]

Proposed regulation, not in force. EE-12-95, 60 FR 17286, published 1995-04-05 <https://www.federalregister.gov/documents/1995/04/05/95-8230/valuation-of-plan-distributions>. Interprets 26 U.S.C. § 417.

Par. 2. Paragraph (d) of Sec. 1.417(e)-1 is revised to read as follows: