# Prop. Treas. Reg. § 1.401-1: [Amended]

Proposed regulation, not in force. REG-122286-18, 88 FR 12282, published 2023-02-27 <https://www.federalregister.gov/documents/2023/02/27/2023-03778/use-of-forfeitures-in-qualified-retirement-plans>. Interprets 26 U.S.C. § 401.

Par. 2. Section 1.401-1 is amended by removing the fourth sentence of paragraph (b)(1)(i).