tal plan under ??414(d) X 12/2012 Regulations on the status of Indian tribal governmental plans as a governmental plan under ??414(d) X 12/2012 Guidance on pick-up arrangements under ??414(h)(2) X 12/2010 Regulations on eligible combined plans under ??414(x), as added by PPA X 11/2009 Final regulations under ??417(e) to simplify the treatment of optional forms of benefit that are paid partly in th