Prop. Treas. Reg. § 1.401-12 Requirements for qualification of trusts and plans benefiting owner-employees.

Proposed 1994-12-06 · EE-38-94 · Interprets § 401

Par. 2. Section 1.401-12 is amended by revising paragraphs (n)(6)(ii) and (n)(7)(i) to read as follows:

[The text of proposed paragraphs (n)(6)(ii) and (n)(7)(i) are the same as the text of Sec. 1.401-12T published elsewhere in this issue of the Federal Register].