Brief Case
Pension Resource

Treas. Reg. § 1.410(b)-1

[Reserved]
eCFR amendment effective 2019-03-14 · current
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Amended effective Mar 14, 2019. See what changed
[Reserved]
Treas. Reg. § 1.410(b)-1 — [Reserved] · eCFR amendment effective 2019-03-14 · https://pensionresource.website/EAMain?content=EAMain.Law&id=cfr26-1.410%28b%29-1 · printed Oct 16, 2026
Implements
I.R.C. § 410 Minimum participation standards
Cited by (code & regs)

No guidance in the library cites this section yet.

No court rulings in the library cite this provision yet.

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Each row is a version of the text as published by the official source. Code dates are the edition/release point that first reflected the change; regulation dates are eCFR effective dates. The library checks the official sources automatically, so new versions appear here on their own; “run” opens the sync that recorded a version.

EffectiveThroughSourceAmended by
Apr 1, 1997Mar 31, 2001CFR 2000 annual edition (revised as of 2000-04-01) run 127T.D. 8487, 58 FR 46839, Sept. 3, 1993View
Apr 1, 2001Mar 31, 2006CFR 2005 annual edition (revised as of 2005-04-01) run 127T.D. 8487, 58 FR 46839, Sept. 3, 1993View · Redline (sign in)
Apr 1, 2006Sep 8, 2016CFR 2016 annual edition (revised as of 2016-04-01) run 127T.D. 8487, 58 FR 46839, Sept. 3, 1993View · Redline (sign in)
Sep 9, 2016Mar 13, 2019eCFR amendment effective 2016-09-09 run 26T.D. 8487, 58 FR 46839, Sept. 3, 1993View · Redline (sign in)
Mar 14, 2019currenteCFR amendment effective 2019-03-14 run 2View · Redline (sign in)
Provision-level history (blame)