Permitted disparity.

Permitted disparity. If a plan satisfies section 401(l) in form, differences in employees' allocations under the plan attributable to uniform disparities permitted under 1.401(l)2 (including differences in disparities that are deemed uniform under 1.401(l)2(c)(2)) do not cause the plan to fail to satisfy this paragraph (b)(2).


26 CFR § 1.401(a)(4)-2

Scoping language

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