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Notes

§155.721. Record retention and IRS Reporting for plan years beginning on or after January 1, 2018. — Inbound Citations

45 C.F.R. § 155.721

Statutory Authority

42 U.S.C. § 18021-18024

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Cited by 1 regulation in release Current.

Citations to 45 C.F.R. § 155.721 as a whole

45 C.F.R. § 155.720(j)

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(j) The provisions of this section apply for plan years beginning prior to January 1, 2018. Section 155.721 is applicable for plan years beginning on or after January 1, 2018.