45 CFR § 1630.9 - Tax-sheltered annuities, retirement accounts, and penalties.

---
identifier: "/us/cfr/t45/s1630.9"
source: "ecfr"
legal_status: "authoritative_unofficial"
title: "45 CFR § 1630.9 - Tax-sheltered annuities, retirement accounts, and penalties."
title_number: 45
title_name: "Public Welfare"
section_number: "1630.9"
section_name: "Tax-sheltered annuities, retirement accounts, and penalties."
chapter_name: "LEGAL SERVICES CORPORATION"
part_number: "1630"
part_name: "COST STANDARDS AND PROCEDURES"
positive_law: false
currency: "2026-03-24"
last_updated: "2026-03-24"
format_version: "1.1.0"
generator: "[email protected]"
authority: "42 U.S.C. 2996g(e)."
regulatory_source: "82 FR 37337, Aug. 10, 2017, unless otherwise noted."
cfr_part: "1630"
---


# 1630.9 Tax-sheltered annuities, retirement accounts, and penalties.

No provision contained in this part shall be construed to affect any payment by a recipient on behalf of its employees for the purpose of contributing to or funding a tax-sheltered annuity, retirement account, or pension fund.