Include notes

Treas. Reg. § 1.401(a)(5)-1

Special rules relating to nondiscrimination requirements.

Text not yet available.

Pension Law Library · https://pensionresource.website/EAMain?content=EAMain.Law&id=cfr26-1.401%28a%29%285%29-1&asof=1984-04-26 · printed October 16, 2026. Unofficial copy compiled from official federal sources; verify against the official text before relying on it.