Can someone please help me locate the final loan regulations. I understand it is under Treas Regs. 1.72 and final regs were approved in late (?) 2004.

Not sure if this is what you are looking for?

http://www.access.gpo.gov/nara/cfr/waisidx...26cfr1b_05.html

You can similarly access the IRC on line for 72(p) itself. Again, I'm not completely certain of precisely what you are looking for. Hope this helps.

For some reason, they won't update the links on this web site's Regulations page: http://benefitslink.com/regs.html They still connect you to the 2000 version of the CFR. Over the years I've asked them a couple of times to update that, but they still haven't done that.