Demographic requirements

Demographic requirements(i) In general. A plan that satisfies the demographic requirements of paragraphs (d)(8)(ii) and (iii) of this section may use an integration level described in paragraph (d)(5) of this section.
(i)In general.A plan that satisfies the demographic requirements of paragraphs (d)(8)(ii) and (iii) of this section may use an integration level described inparagraph (d)(5)of this section.

Source

26 CFR § 1.401(l)-3


Scoping language

None
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