Prop. Treas. Reg. § 54.4980H-4 [Amended]

Proposed 2019-09-30 · REG-136401-18 · 84 FR 51471 · Interprets § 4980H · Would amend § 54.4980H-4

Par. 4. Section 54.4980H-4 is amended by removing “9.5 percent of” and adding in its place “the product of the required contribution percentage (as defined in § 1.36B-2(c)(3)(v)(C) of this chapter) and” in the first sentence of paragraph (b)(1).