Sec. 1.401(e)-5 Limitation of contribution and benefit bases to first $100,000 of annual compensation in case of plans covering self- employed individuals. [Removed]
[T.D. 7636, 44 FR 47055, Aug. 10, 1979; corrected at 60 FR 21435, May 2, 1995. Removed by T.D. 9849, 84 FR 9231-9239, Mar. 14, 2019.]