Include notes

Treas. Reg. § 1.404(b)-1

Method of contribution, etc., having the effect of a plan; effect of section 404(b).

Text not yet available.

Pension Law Library · https://pensionresource.website/EAMain?content=EAMain.Law&id=cfr26-1.404%28b%29-1&asof=1996-08-06 · printed October 16, 2026. Unofficial copy compiled from official federal sources; verify against the official text before relying on it.