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Introduction›Part I. Rulings and Decisions Under the Internal Revenue Code of 1986

Section 401.—Qualified Pension, Profit-Sharing, and Stock Bonus Plans

Internal Revenue Bulletin 2005-37 · 2026-10-03 edition · updated 2026-10-04 · United States

26 CFR 1.401(b)–1: Certain retroactive changes in plan.

The timing of submissions for individually designed and pre-approved Employee Plans is described. See Rev. Proc. 2005-66, page 509.

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▸Contents — Internal Revenue Bulletin 2005-37
Internal Revenue Bulletin 2005-37

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