Include notes

Treas. Reg. § 54.4975-12

Definition of the term “qualifying employer security”.

Text not yet available.

Pension Law Library · https://pensionresource.website/EAMain?content=EAMain.Law&id=cfr26-54.4975-12&asof=1979-02-12 · printed October 16, 2026. Unofficial copy compiled from official federal sources; verify against the official text before relying on it.