# Diversification Requirements for Certain Defined Contribution Plans
> **IRS** · Final regulations. · Published 2010-05-19 · Effective 2010-05-19 · 75 FR 27927
## Document
- **Document number:** 2010-11924
- **Category:** tax-irs
- **Sub-agency:** IRS
- **Federal Register citation:** 75 FR 27927
- **CFR reference:** 26 CFR 1
- **Publication date:** 2010-05-19
- **Effective date:** 2010-05-19
- **Treasury docket:** TD 9484
## 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.

## Source
- [Federal Register document](https://www.federalregister.gov/documents/2010/05/19/2010-11924/diversification-requirements-for-certain-defined-contribution-plans)
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