Brief Case
Pension Resource

Treas. Reg. § 1.415(b)-2

Multiple annuity starting dates. [Reserved]
eCFR amendment effective 2016-09-09 · current
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Multiple annuity starting dates. [Reserved]
Treas. Reg. § 1.415(b)-2 — Multiple annuity starting dates. [Reserved] · eCFR amendment effective 2016-09-09 · https://pensionresource.website/EAMain?content=EAMain.Law&id=cfr26-1.415%28b%29-2&asof=2000-05-24 · printed Oct 16, 2026
Implements
I.R.C. § 415 Limitations on benefits and contribution under qualified plans
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Also cited in 2 other documents
IRS / Treasury
Treasury Decisions
  • T.D. 9319 Apr 30, 2007 — Final regulations contain amendments to the regulations under section 415 of the Code regarding limitation on benefits and contributions under qualified plans.…
Proposed Rules
  • REG-130241-04Proposed Jul 5, 2005 — Proposed regulations under section 415 of the Code contain proposed amendments to regulations regarding limitation on benefits and contributions under qualifie… (c)

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