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Treas. Reg. § 1.404(b)-1T

Method or arrangement of contributions, etc., deferring the receipt of compensation or providing for deferred benefits. (Temporary)

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Pension Law Library · https://pensionresource.website/EAMain?content=EAMain.Law&id=cfr26-1.404%28b%29-1T&asof=1992-02-06 · printed October 16, 2026. Unofficial copy compiled from official federal sources; verify against the official text before relying on it.