Include notes

Treas. Reg. § 1.414(r)-5

Qualified separate line of business—administrative scrutiny requirement—safe harbors.

Text not yet available.

Pension Law Library · https://pensionresource.website/EAMain?content=EAMain.Law&id=cfr26-1.414%28r%29-5&asof=1995-12-19 · printed October 16, 2026. Unofficial copy compiled from official federal sources; verify against the official text before relying on it.