Internal Revenue Bulletin:  2010-24 

June 14, 2010 

EMPLOYEE PLANS


Table of Contents

T.D. 9484 T.D. 9484

Final regulations under section 401(a)(35) of the Code relate to diversification requirements for certain defined contribution plans holding publicly traded employer securities. The regulations will affect administrators of, employers maintaining, participants in, and beneficiaries of defined contribution plans that are invested in employer securities. The regulations apply for plan years beginning on or after January 1, 2011.


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