Contributions on behalf of a self-employed individual to or under a qualified pension, annuity, or profit-sharing plan.
Text not yet available.
Pension Law Library · https://pensionresource.website/EAMain?content=EAMain.Law&id=cfr26-1.404%28e%29-1A&asof=1961-10-09 · printed October 16, 2026. Unofficial copy compiled from official federal sources; verify against the official text before relying on it.