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Pension Resource

Treas. Reg. § 1.401(a)-16

Limitations on benefits and contributions under qualified plans.
eCFR amendment effective 2016-05-18 · current · last amended by T.D. 7748, 46 FR 1696, Jan. 7, 1981
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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.
Source credit, amendments & notes

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

Treas. Reg. § 1.401(a)-16 — Limitations on benefits and contributions under qualified plans. · eCFR amendment effective 2016-05-18 · https://pensionresource.website/EAMain?content=EAMain.Law&id=cfr26-1.401%28a%29-16&asof=1999-01-05 · printed Oct 16, 2026
Implements
I.R.C. § 401 Qualified pension, profit-sharing, and stock bonus plans

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Apr 1, 1997currenteCFR amendment effective 2016-05-18 run 2T.D. 7748, 46 FR 1696, Jan. 7, 1981View
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