Final Diversification Regulations Released

The IRS has released the final regulations governing the diversification requirements of Section 401(a)(35).

Document Excerpt

SUMMARY: 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.


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