Contributions of an employer under a plan that does not meet the requirements of section 401(a); application of section 404(a)(5).
Text not yet available.
Pension Law Library · https://pensionresource.website/EAMain?content=EAMain.Law&id=cfr26-1.404%28a%29-12&asof=1965-10-28 · printed October 16, 2026. Unofficial copy compiled from official federal sources; verify against the official text before relying on it.