Include notes

Treas. Reg. § 1.501(c)(9)-2

Membership in a voluntary employees' beneficiary association; employees; voluntary association of employees.

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Pension Law Library · https://pensionresource.website/EAMain?content=EAMain.Law&id=cfr26-1.501%28c%29%289%29-2&asof=1983-10-13 · printed October 16, 2026. Unofficial copy compiled from official federal sources; verify against the official text before relying on it.