Sec. 1.411(d)-5 Class year plans; plan years beginning after October 22, 1986. [Reserved]
[T.D. 8219, 53 FR 31854, Aug. 22, 1988; corrected at 53 FR 48534, Dec. 1, 1988. Removed and reserved by T.D. 9849, 84 FR 9231-9239, Mar. 14, 2019.]
Sec. 1.411(d)-5 Class year plans; plan years beginning after October 22, 1986. [Reserved]
[T.D. 8219, 53 FR 31854, Aug. 22, 1988; corrected at 53 FR 48534, Dec. 1, 1988. Removed and reserved by T.D. 9849, 84 FR 9231-9239, Mar. 14, 2019.]