Contributions of an employer under an employees' annuity plan which meets the requirements of section 401(a); application of section 404(a)(2).
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Pension Law Library · https://pensionresource.website/EAMain?content=EAMain.Law&id=cfr26-1.404%28a%29-8&asof=1976-12-16 · printed October 16, 2026. Unofficial copy compiled from official federal sources; verify against the official text before relying on it.