Contributions of an employer where deductions are allowable under section 404(a) (1) or (2) and also under section 404(a)(3); application of section 404(a)(7).
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Pension Law Library · https://pensionresource.website/EAMain?content=EAMain.Law&id=cfr26-1.404%28a%29-13&asof=1979-03-19 · printed October 16, 2026. Unofficial copy compiled from official federal sources; verify against the official text before relying on it.