Election to treat certain retroactive plan amendments as made on the first day of the plan year.
Text not yet available.
Pension Law Library · https://pensionresource.website/EAMain?content=EAMain.Law&id=cfr26-11.412%28c%29-7&asof=1979-10-04 · printed October 16, 2026. Unofficial copy compiled from official federal sources; verify against the official text before relying on it.