Brief Case
Pension Resource

Treas. Reg. § 1.401(k)-5

Special rules for mergers, acquisitions and similar events. [Reserved].
eCFR amendment effective 2016-05-18 · current
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Special rules for mergers, acquisitions and similar events. [Reserved]
Treas. Reg. § 1.401(k)-5 — Special rules for mergers, acquisitions and similar events. [Reserved]. · eCFR amendment effective 2016-05-18 · https://pensionresource.website/EAMain?content=EAMain.Law&id=cfr26-1.401%28k%29-5&asof=1984-04-26 · printed Oct 16, 2026
Implements
I.R.C. § 401 Qualified pension, profit-sharing, and stock bonus plans
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Also cited in 2 other documents
IRS / Treasury
Proposed Rules
  • 88 FR 82796Proposed Nov 27, 2023 — Long-Term, Part-Time Employee Rules for Cash or Deferred Arrangements Under Section 401(k) Comments due Jan 26, 2024 (b)(1)(i)(b)(1)(ii)(b)(1)(iii)(c)(c)(1)(c)(1)(iii)
  • REG-108639-99Proposed Sep 2, 2003 — Proposed regulations under sections 401(k) and 401(m) of the Code provide guidance on the requirements for certain retirement plans containing cash or deferred…

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