1. LawStack
  2. Title 26 - Internal Revenue
  3. Subchapter A - INCOME TAX
  4. Part 1 - INCOME TAXES
  5. Supertopic - DEFERRED COMPENSATION, ETC.
  6. Topic - Pension, Profit-Sharing, Stock Bonus Plans, etc.
  7. 26 CFR § 1.401(a)-16
26 CFR § 1.401(a)-16
Limitations on benefits and contributions under qualified plans
June 25, 2020
CFR

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.

[T.D. 7748, 46 FR 1696, Jan. 7, 1981]

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§ 1.401(a)-15 Requirement that plan benefits are not decreased on account of certain Social Security increases
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§ 1.401(a)-19 Nonforfeitability in case of certain withdrawals

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