Federal regulations · Through 2026-08-25 · Newer source version available

26 CFR 1.401(a)-16: (a)-16 Limitations on benefits and contributions under qualified plans.

Where this section sits in the code

Title 26—Internal Revenue
CHAPTER I—INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY
SUBCHAPTER A—INCOME TAX
PART 1—INCOME TAXES

A trust will not be a qualified trust and a plan will not be a qualified plan if the plan provides for benefits or contributions which exceed the limitations of section 415. Section 415 and the regulations thereunder provide rules concerning these limitations on benefits and contributions.

Collected 2026-08-27T02:25:11Z. Source file · JSON

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