Final regs: treatment of employer plan contributions as QMAC/QNECs tested at time of allocation
T.D. 9835, 7/19/2018; Reg. § 1.401(k)-1, Reg. § 1.401(k)-6, Reg. § 1.401(m)-1, Reg. § 1.401(m)-5 IRS has issued final regs that adopt with no substantive change proposed reliance …