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Introduction

Part I

Internal Revenue Bulletin 2026-2 · 2026-10-03 edition · updated 2026-10-04 · United States

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

26 CFR 1.401(l)-1: Permitted disparity in employ- er-provided contributions or benefits

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▸Contents — Internal Revenue Bulletin 2026-2
Internal Revenue Bulletin 2026-2

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