Include notes

Treas. Reg. § 1.404(a)-4

Pension and annuity plans; limitations under section 404(a)(1)(A).

Text not yet available.

Pension Law Library · https://pensionresource.website/EAMain?content=EAMain.Law&id=cfr26-1.404%28a%29-4&asof=1995-12-04 · printed October 16, 2026. Unofficial copy compiled from official federal sources; verify against the official text before relying on it.