@inbook{BlackJr+2017+241+248,
url = {https://doi.org/10.9783/9781512814514-022},
title = {APPENDIX G. Sections 401 and 404, Internal Revenue Code of 1954},
booktitle = {Group Annuities},
author = {Kenneth Black, Jr.},
publisher = {University of Pennsylvania Press},
address = {Philadelphia},
pages = {241--248},
doi = {doi:10.9783/9781512814514-022},
isbn = {9781512814514},
year = {2017},
lastchecked = {2026-05-07}
}