Taxability of beneficiary under a trust which meets the requirements of section 401(a).
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Pension Law Library · https://pensionresource.website/EAMain?content=EAMain.Law&id=cfr26-1.402%28a%29-1&asof=1980-07-22 · printed October 16, 2026. Unofficial copy compiled from official federal sources; verify against the official text before relying on it.