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Electronic Code of Federal Regulations

e-CFR data is current as of May 22, 2020

Title 26Chapter ISubchapter FPart 420


TITLE 26—Internal Revenue

CHAPTER I—INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED)

SUBCHAPTER F—PROCEDURE AND ADMINISTRATION

PART 420—TEMPORARY REGULATIONS ON PROCEDURE AND ADMINISTRATION UNDER THE EMPLOYEE RETIREMENT INCOME SECURITY ACT OF 1974

rule
§420.0-1
Certain existing plans may elect new provisions.

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