Definition of plan and rules governing plan disaggregation and aggregation.
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Pension Law Library · https://pensionresource.website/EAMain?content=EAMain.Law&id=cfr26-1.410%28b%29-7&asof=1976-11-04 · printed October 16, 2026. Unofficial copy compiled from official federal sources; verify against the official text before relying on it.