Brief Case
Pension Resource

Treas. Reg. § 1.404(a)-4

Pension and annuity plans; limitations under section 404(a)(1)(A). Removed
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Implements
I.R.C. § 404 Deduction for contributions of an employer to an employees' trust or annuity plan and compensation under a deferred-payment plan

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EffectiveThroughSourceAmended by
May 18, 2016Mar 13, 2019eCFR amendment effective 2016-05-18 run 26T.D. 6534, 26 FR 515, Jan. 20, 1961View
Provision-level history (blame)