Include notes

Treas. Reg. § 1.412(c)(1)-2

Shortfall method.

Text not yet available.

Pension Law Library · https://pensionresource.website/EAMain?content=EAMain.Law&id=cfr26-1.412%28c%29%281%29-2&asof=1982-06-30 · printed October 16, 2026. Unofficial copy compiled from official federal sources; verify against the official text before relying on it.