Include notes

Treas. Reg. § 1.401-9

Face-amount certificates—nontransferable annuity contracts.

Text not yet available.

Pension Law Library · https://pensionresource.website/EAMain?content=EAMain.Law&id=cfr26-1.401-9&asof=1970-04-20 · printed October 16, 2026. Unofficial copy compiled from official federal sources; verify against the official text before relying on it.