# Prop. Treas. Reg. § 1.401(a)-13: [Amended]

Proposed regulation, not in force. REG-107318-08, 73 FR 59575, published 2008-10-09 <https://www.federalregister.gov/documents/2008/10/09/E8-23918/notice-to-participants-of-consequences-of-failing-to-defer-receipt-of-qualified-retirement-plan>. Interprets 26 U.S.C. § 401.

Par. 2 . For each entry listed in the “Location” column, remove the language in the “Remove” column and add the language in the “Add” column in its place.