EMPLOYEE PLANS

Internal Revenue Bulletin 2010-24 · 2026-10-03 edition · updated 2026-10-04 · United States

T.D. 9484, page 748. Final regulations under section 401(a)(35) of the Code relate to diversification requirements for certain defined contribution plans holding publicly traded employer securities. The regulations will affect administrators of, employers maintaining, participants in, and beneficiaries of defined contribution plans that are invested in employer securities. The regulations apply for plan years beginning on or after January 1, 2011.

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▸Contents — Internal Revenue Bulletin 2010-24

Internal Revenue Bulletin 2010-24

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