Include notes

I.R.C. § 401

Qualified pension, profit-sharing, and stock bonus plans

Text not yet available.

Pension Law Library · https://pensionresource.website/EAMain?content=EAMain.Law&id=irc-401&asof=1979-02-20 · printed October 16, 2026. Unofficial copy compiled from official federal sources; verify against the official text before relying on it.