Contributions of an employer to or under an employees' pension trust or annuity plan that meets the requirements of section 401(a); application of section 404(a)(1).
Text not yet available.
Pension Law Library · https://pensionresource.website/EAMain?content=EAMain.Law&id=cfr26-1.404%28a%29-3&asof=1960-04-18 · printed October 16, 2026. Unofficial copy compiled from official federal sources; verify against the official text before relying on it.