Effective/applicability date.

Effective/applicability date. This section applies for plan years beginning on or after January 1, 2018. For rules that apply to plan years beginning before January 1, 2018 and on or after January 1, 2008, see 1.431(c)(6)1 (as contained in 26 CFR part 1 revised April 1, 2015).


26 CFR § 1.431(c)(6)-1

Scoping language

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