Section 1.417(e)-1T - Restrictions and valuations of distributions from plans subject to sections 401(a)(11) and 417. (Temporary)(b)Consent, etc. requirements -(1)General rule. [Reserved](d) For rules regarding the present value of a participant's accrued benefit and related matters, see § 1.417(e)-1(d) .T.D. 8591, 60 FR 17219, Apr. 5, 1995, as amended by T.D. 8620, 60 FR 49221, Sept. 22, 1995; T.D. 8768, 63 FR 16902, Apr. 7, 1998; T.D. 8796, 63 FR 70012, Dec. 18, 1998