Include notes

Treas. Reg. § 1.401(l)-1

Permitted disparity in employer-provided contributions or benefits.

Text not yet available.

Pension Law Library · https://pensionresource.website/EAMain?content=EAMain.Law&id=cfr26-1.401%28l%29-1&asof=1972-04-25 · printed October 16, 2026. Unofficial copy compiled from official federal sources; verify against the official text before relying on it.