Termination

Termination(1) Application. This paragraph applies to a plan other than a plan described in section 411(e)(1) (relating to governmental, certain church plans, etc.).
(1)Application.This paragraph applies to a plan other than a plan described in section 411(e)(1) (relating to governmental, certain church plans, etc.).

Source

26 CFR § 1.411(d)-2


Scoping language

None
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