Include notes

Treas. Reg. § 1.401(k)-5

Special rules for mergers, acquisitions and similar events. [Reserved].

eCFR amendment effective 2016-05-18 · current text
Special rules for mergers, acquisitions and similar events. [Reserved]
Pension Law Library · https://pensionresource.website/EAMain?content=EAMain.Law&id=cfr26-1.401%28k%29-5 · printed October 16, 2026. Unofficial copy compiled from official federal sources; verify against the official text before relying on it.