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Code of Federal Regulations (Last Updated: November 8, 2024) |
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Title 26 - Internal Revenue |
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Chapter I - Internal Revenue Service, Department of the Treasury |
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SubChapter F - Procedure and Administration |
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Part 420 - Temporary Regulations on Procedure and Administration Under the Employee Retirement Income Security Act of 1974 |
Part 420 - Temporary Regulations on Procedure and Administration Under the Employee Retirement Income Security Act of 1974
| § 420.0-1 - Certain existing plans may elect new provisions. |