# Prop. Treas. Reg. § 1.401(a)(4)-3: 

Proposed regulation, not in force. REG-164464-02, 67 FR 76123, published 2002-12-11 <https://www.federalregister.gov/documents/2002/12/11/02-31225/reductions-of-accruals-and-allocations-because-of-the-attainment-of-any-age-application-of>. Interprets 26 U.S.C. § 401.

Par. 2. Section 1.401(a)(4)-3 is revised as follows: