26 C.F.R. § 1.401(a)-16. - § 1.401(a)-16 Limitations on Benefits and Contributions Under Qualified Plans.

Current as of January 1, 1970

Section 1.401(a)-16 - § 1.401(a)-16 Limitations on Benefits and Contributions Under Qualified Plans.Section 1.401(a)-16 - § 1.401(a)-16 Limitations on Benefits and Contributions Under Qualified Plans.

Section 1.401(a)-15 - § 1.401(a)-15 Requirement That Plan Benefits Are Not Decreased on Account of Certain Social Security Increases.Section 1.401(a)(17)-1 - § 1.401(a)(17)-1 Limitation on Annual Compensation.

§ 1.401(a)-16 Limitations on benefits and contributions under qualified plans.

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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