# Prop. Treas. Reg. § 1.401(m)-0: 

Proposed regulation, not in force. REG-115699-09, 74 FR 23134, published 2009-05-18 <https://www.federalregister.gov/documents/2009/05/18/E9-11481/suspension-or-reduction-of-safe-harbor-nonelective-contributions>. Interprets 26 U.S.C. § 401.

Par. 4. Section 1.401(m)-0 is amended by revising the entries for § 1.401(m)-3(h), (h)(1) and (h)(2) in their entirety to read as follows: