Finanse publiczne · 19.05.2010

Diversification Requirements for Certain Defined Contribution Plans

This document contains final regulations under section 401(a)(35) of the Internal Revenue Code (Code) relating to diversification requirements for certain defined contribution plans holding publicly traded employer securities. These regulations will affect administrators of, employers maintaining, participants in, and beneficiaries of defined contribution plans that are invested in employer securities.

Source: Federal Register — Department of the TreasuryOpen original release →

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