Include notes

Treas. Reg. § 1.410(d)-1

Election by church to have participation, vesting, funding, etc. provisions apply.

Text not yet available.

Pension Law Library · https://pensionresource.website/EAMain?content=EAMain.Law&id=cfr26-1.410%28d%29-1&asof=1979-02-15 · printed October 16, 2026. Unofficial copy compiled from official federal sources; verify against the official text before relying on it.