Include notes

Treas. Reg. § 1.501(h)-2

Electing the expenditure test.

Text not yet available.

Pension Law Library · https://pensionresource.website/EAMain?content=EAMain.Law&id=cfr26-1.501%28h%29-2&asof=1984-01-26 · printed October 16, 2026. Unofficial copy compiled from official federal sources; verify against the official text before relying on it.