# Prop. Treas. Reg. § 1.401(a)(4)-0: Table of contents.

Proposed regulation, not in force. REG-125761-14, 81 FR 4976, published 2016-01-29 <https://www.federalregister.gov/documents/2016/01/29/2016-01675/nondiscrimination-relief-for-closed-defined-benefit-pension-plans-and-additional-changes-to-the>. Interprets 26 U.S.C. § 401.

Par. 2. Section 1.401(a)(4)-0 is amended by: 1. Adding paragraph (c)(5) to the entry for § 1.401(a)(4)-2. 2. Adding paragraph (d)(8) to the entry for § 1.401(a)(4)-4. 3. Adding paragraph (a)(4) to the entry for § 1.401(a)(4)-13. The additions read as follows:

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