{"abstract":"This document contains final regulations under section 401(a)(35) of the Internal Revenue Code (Code) relating to diversification requirements for certain defined contribution plans holding publicly traded employer securities. These regulations will affect administrators of, employers maintaining, participants in, and beneficiaries of defined contribution plans that are invested in employer securities.","action":"Final regulations.","agencies":[{"raw_name":"DEPARTMENT OF THE TREASURY","name":"Treasury Department","id":497,"url":"https://www.federalregister.gov/agencies/treasury-department","json_url":"https://www.federalregister.gov/api/v1/agencies/497","parent_id":null,"slug":"treasury-department"},{"raw_name":"Internal Revenue Service","name":"Internal Revenue Service","id":254,"url":"https://www.federalregister.gov/agencies/internal-revenue-service","json_url":"https://www.federalregister.gov/api/v1/agencies/254","parent_id":497,"slug":"internal-revenue-service"}],"body_html_url":"https://www.federalregister.gov/documents/full_text/html/2010/05/19/2010-11924.html","cfr_references":[{"chapter":null,"citation_url":null,"part":1,"title":26}],"citation":"75 FR 27927","comment_url":null,"comments_close_on":null,"correction_of":null,"corrections":[],"dates":"Effective date: These regulations are effective on May 19, 2010.","disposition_notes":null,"docket_ids":["TD 9484"],"dockets":[],"document_number":"2010-11924","effective_on":"2010-05-19","end_page":27934,"executive_order_notes":null,"executive_order_number":null,"explanation":null,"full_text_xml_url":"https://www.federalregister.gov/documents/full_text/xml/2010/05/19/2010-11924.xml","html_url":"https://www.federalregister.gov/documents/2010/05/19/2010-11924/diversification-requirements-for-certain-defined-contribution-plans","images":{},"images_metadata":{},"json_url":"https://www.federalregister.gov/api/v1/documents/2010-11924?publication_date=2010-05-19","mods_url":"https://www.govinfo.gov/metadata/granule/FR-2010-05-19/2010-11924/mods.xml","not_received_for_publication":null,"page_length":8,"page_views":{"count":201,"last_updated":"2026-04-04 20:15:04 -0400"},"pdf_url":"https://www.govinfo.gov/content/pkg/FR-2010-05-19/pdf/2010-11924.pdf","presidential_document_number":null,"proclamation_number":null,"public_inspection_pdf_url":null,"publication_date":"2010-05-19","raw_text_url":"https://www.federalregister.gov/documents/full_text/text/2010/05/19/2010-11924.txt","regulation_id_number_info":{"1545-BH04":{"issue":"201010","html_url":"https://www.federalregister.gov/regulations/1545-BH04/diversification-requirements-for-certain-defined-contribution-plans","title":"Diversification Requirements for Certain Defined Contribution Plans","xml_url":"http://www.reginfo.gov/public/do/eAgendaViewRule?pubId=201010&RIN=1545-BH04&operation=OPERATION_EXPORT_XML","priority_category":"Substantive, Nonsignificant"}},"regulation_id_numbers":["1545-BH04"],"regulations_dot_gov_info":{},"regulations_dot_gov_url":null,"significant":false,"signing_date":null,"start_page":27927,"subtype":null,"title":"Diversification Requirements for Certain Defined Contribution Plans","toc_doc":"Diversification Requirements for Certain Defined Contribution Plans","toc_subject":null,"topics":["Income taxes","Reporting and recordkeeping requirements"],"type":"Rule","volume":75}