Sec. 1.404(a)-9 Contributions of an employer in an employees' profit-sharing or stock bonus trust that meets the requirements of section 401(a); application of section 404(a)(3)(A). [Reserved]
[Adopted by T.D. 6203, 21 FR 7269, Sept. 25, 1956; republished by T.D. 6500, 25 FR 11687, Nov. 26, 1960, as amended by T.D. 6534, 26 FR 516, Jan. 20, 1961. Removed and reserved by T.D. 9849, 84 FR 9231-9239, Mar. 14, 2019.]