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26 CFR · Internal Revenue

§ 1.401(m)-4 — § 1.401(m)-4 Special rules for mergers, acquisitions and similar events. [Reserved]

26 CFR § 1.401(m)-4
TitleTitle 26: Internal RevenuePartPart 1: Income Taxes
SourceeCFR (current through Mar 20, 2026)

This text of 26 C.F.R. § 1.401(m)-4 (§ 1.401(m)-4 Special rules for mergers, acquisitions and similar events. [Reserved]) is published on Counsel Stack Legal Research, covering United States primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook
26 C.F.R. § 1.401(m)-4 (2026).

Text

§ 1.401(m)-4 Special rules for mergers, acquisitions and similar events. [Reserved]

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Related

§ 1.401
26 C.F.R. § 1.401

Nearby Sections

11
§ 1.401(l)-6
Effective dates and transition rules.
§ 1.401(m)-0
Table of contents.
§ 1.401(m)-1
Employee contributions and matching contributions.
§ 1.401(m)-2
ACP test.
§ 1.401(m)-3
Safe harbor requirements.
§ 1.401(m)-4
§ 1.401(m)-4 Special rules for mergers, acquisitions and similar events. [Reserved]
§ 1.401(m)-5
Definitions.
§ 1.402(a)-1
Taxability of beneficiary under a trust which meets the requirements of section 401(a).
§ 1.402(a)(5)-1T
Rollovers of partial distributions from qualified trusts and annuities. (Temporary)
§ 1.402(b)-1
Treatment of beneficiary of a trust not exempt under section 501(a).
§ 1.402(c)-1
Taxability of beneficiary of certain foreign situs trusts.

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Bluebook (online)
26 C.F.R. § 1.401(m)-4, Counsel Stack Legal Research, https://law.counselstack.com/cfr/26/1/1.401(m)-4.
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