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us/statute/26/401/k/12/A — In general · Axiom

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(i)
(ii)

Axiom
US Federal
Statutes
Title 26
§ 401
(k)
(12)
(A)

In general

Official source

A cash or deferred arrangement shall be treated as meeting the requirements of paragraph (3)(A)(ii) if such arrangement—

(i)#

meets the contribution requirements of subparagraph (B) and the notice requirements of subparagraph (D), or

(ii)#

meets the contribution requirements of subparagraph (C).

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