26 CFR · Internal Revenue
§ 1.401(m)-4 — § 1.401(m)-4 Special rules for mergers, acquisitions and similar events. [Reserved]
eCFR · current through Aug 10, 2026
§ 1.401(m)-4 Special rules for mergers, acquisitions and similar events. [Reserved]
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26 C.F.R. § 1.401(m)-4 (§ 1.401(m)-4 Special rules for mergers, acquisitions and similar events. [Reserved]) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.
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)-2
ACP test.§ 1.401(m)-3
Safe harbor requirements.§ 1.401(m)-5
Definitions.