26 C.F.R. §1.1400Z2(d)-1
At 85 FR 19083, April 6, 2020, § 1.1400Z 2(d)-1 was amended in part by redesignating paragraphs (d)(3)(ix) and (x) as (d)(3)(viii) and (ix); however, the amendment could not be incorporated due to inaccurate amendatory instruction.