Include notes

Treas. Reg. § 1.411(a)-5

Service included in determination of nonforfeitable percentage.

Text not yet available.

Pension Law Library · https://pensionresource.website/EAMain?content=EAMain.Law&id=cfr26-1.411%28a%29-5&asof=1989-07-24 · printed October 16, 2026. Unofficial copy compiled from official federal sources; verify against the official text before relying on it.