# Pub. L. 91-691: changes to the Internal Revenue Code

1971-01-12, 84 Stat. 2074. Source: <https://www.govinfo.gov/link/plaw/91/public/691>.

## Legislative history

- Bill: [H.R. 17917](https://www.congress.gov/bill/91st-congress/house-bill/17917)

## § 401: Qualified pension, profit-sharing, and stock bonus plans

- § 401(i): Pub. L. 91–691 struck out “multi-employer” before “pension plans” in heading, and substituted “one or more employers” for “two or more employers who are not related (determined under regulations prescribed by the Secretary or his delegate)” in par. (1).