Contributions of an employer where deductions are allowable under section 404(a) (1) or (2) and also under section 404(a)(3); application of section 404(a)(7).
Text not yet available.
Pension Law Library · https://pensionresource.website/EAMain?content=EAMain.Law&id=cfr26-1.404%28a%29-13&asof=1970-03-31 · printed October 16, 2026. Unofficial copy compiled from official federal sources; verify against the official text before relying on it.