Other requirements.

(5) Other requirements. The plan satisfies such other requirements as the Secretary of Labor by regulations prescribes under the authority of section 414(f)(1)(E) of the Code and section 3(37) of the Employee Retirement Income Security Act of 1974 (Pub. L. 93406, 88 Stat. 839). See 29 CFR 2510.337.


26 CFR § 1.414(f)-1

Scoping language

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