Include notes

Treas. Reg. § 1.401(a)(2)-1

Refund of mistaken employer contributions and withdrawal liability payments to multiemployer plans.

Text not yet available.

Pension Law Library · https://pensionresource.website/EAMain?content=EAMain.Law&id=cfr26-1.401%28a%29%282%29-1&asof=1981-12-23 · printed October 16, 2026. Unofficial copy compiled from official federal sources; verify against the official text before relying on it.