General rules with respect to limitations on benefits and contributions under qualified plans.
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Pension Law Library · https://pensionresource.website/EAMain?content=EAMain.Law&id=cfr26-1.415%28a%29-1&asof=2003-02-12 · printed October 16, 2026. Unofficial copy compiled from official federal sources; verify against the official text before relying on it.