Sec. 1.410(b)-1 Minimum coverage requirements (before 1994).1.410(b)-1 [Reserved]

(Sec. 410 (88 Stat. 898; 26 U.S.C. 410))

[T.D. 7508, 42 FR 47197, Sept. 20, 1977, as amended by T.D. 7735, 45 FR 74722, Nov. 12, 1980; T.D. 8363, 56 FR 47641, Sept. 19, 1991, corrected at 57 FR 10817, Mar. 31, 1992, 57 FR 10954, Mar. 31, 1992; as amended by T.D. 8487, 58 FR 46835-46844, Sept. 3, 1993. Removed and reserved by T.D. 9849, 84 FR 9231-9239, Mar. 14, 2019.]