26 U.S.C. § 425

Renumbered § 424]

Section text and notes

Previous ← 26 U.S.C. § 424 — Definitions and special rules Next → 26 U.S.C. § 430 — Minimum funding standards for single-employer defined benefit pension plans

Cite this page

Legal citation 26 U.S.C. § 425

Web citation

US Code, 26 U.S.C. § 425, https://uscode.ecfr.io/title/26/section/425. Public Law 119-111 (09/18/2026). Retrieved 2026-09-25 from https://uscode.ecfr.io/title/26/section/425

Privacy policy