Sec. 1.401-12 Requirements for qualification of trusts and plans benefiting owner-employees. [Reserved]

[T.D. 6675, 28 FR 10126, Sept. 17, 1963, as amended by T.D. 6982, 33 FR 16500, Nov. 13, 1968; T.D. 6985, 33 FR 19815, Dec. 27, 1968; T.D. 7428, 41 FR 34619, Aug. 16, 1976; T.D. 7611, 44 FR 23520, Apr. 20, 1979; T.D. 8635, 60 FR 65547-65550, Dec. 20, 1995. Removed and reserved by T.D. 9849, 84 FR 9231-9239, Mar. 14, 2019.]