Include notes

Treas. Reg. § 1.401(a)-12

Mergers and consolidations of plans and transfers of plan assets.

Text not yet available.

Pension Law Library · https://pensionresource.website/EAMain?content=EAMain.Law&id=cfr26-1.401%28a%29-12&asof=1976-12-14 · printed October 16, 2026. Unofficial copy compiled from official federal sources; verify against the official text before relying on it.