Include notes

I.R.C. § 416

Special rules for top-heavy plans

Text not yet available.

Pension Law Library · https://pensionresource.website/EAMain?content=EAMain.Law&id=irc-416&asof=1968-08-26 · printed October 16, 2026. Unofficial copy compiled from official federal sources; verify against the official text before relying on it.