CFR › Title 26 › Part 1 › §1.401(a)(4)-026 CFR §1.401(a)(4)-0Verified against eCFR.gov as of June 20, 2026View official text on eCFR.gov ↗Copy linkThis section contains a listing of the major headings of §§ 1.401(a)(4)-1 through 1.401(a)(4)-13.