Treasury Regulations (26 C.F.R.)
26 CFR § 1.401(a)-16
Limitations on benefits and contributions under qualified plans.
Official textecfr.govlast amended
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]
Source: view the official text
In this part (40 sections)
- 1.401-0 · Scope and definitions.
- 1.401-1 · Qualified pension, profit-sharing, and stock bonus plans.
- 1.401-2 · Impossibility of diversion under the trust instrument.
- 1.401-3 · Requirements as to coverage.
- 1.401-4-1.401-5 · §§ 1.401-4-1.401-5 [Reserved]
- 1.401-6 · Termination of a qualified plan.
- 1.401-7 · Forfeitures under a qualified pension plan.
- 1.401-8 · [Reserved]
- 1.401-9 · Face-amount certificates—nontransferable annuity contracts.
- 1.401-10 · Definitions relating to plans covering self-employed…
- 1.401-11-1.401.13 · [Reserved]
- 1.401-14 · Inclusion of medical benefits for retired employees in…
- 1.401(a)-1 · Post-ERISA qualified plans and qualified trusts; in…
- 1.401(a)-2 · Impossibility of diversion under qualified plan or trust.
- 1.401(a)-4 · Optional forms of benefit (before 1994).
- 1.401(a)-11 · Qualified joint and survivor annuities.
- 1.401(a)-12 · Mergers and consolidations of plans and transfers of plan…
- 1.401(a)-13 · Assignment or alienation of benefits.
- 1.401(a)-14 · Commencement of benefits under qualified trusts.
- 1.401(a)-15 · Requirement that plan benefits are not decreased on…
- 1.401(a)-16 · Limitations on benefits and contributions under qualified…
- 1.401(a)-19 · Nonforfeitability in case of certain withdrawals.
- 1.401(a)-20 · Requirements of qualified joint and survivor annuity and…
- 1.401(a)-21 · Rules relating to the use of an electronic medium to…
- 1.401(a)-30 · Limit on elective deferrals.
- 1.401(a)-50 · Puerto Rican trusts; election to be treated as a domestic…
- 1.401(a)(2)-1 · Refund of mistaken employer contributions and…
- 1.401(a)(4)-0 · Table of contents.
- 1.401(a)(4)-1 · Nondiscrimination requirements of section 401(a)(4).
- 1.401(a)(4)-2 · Nondiscrimination in amount of employer contributions…
- 1.401(a)(4)-3 · Nondiscrimination in amount of employer-provided…
- 1.401(a)(4)-4 · Nondiscriminatory availability of benefits, rights, and…
- 1.401(a)(4)-5 · Plan amendments and plan terminations.
- 1.401(a)(4)-6 · Contributory defined benefit plans.
- 1.401(a)(4)-7 · Imputation of permitted disparity.
- 1.401(a)(4)-8 · Cross-testing.
- 1.401(a)(4)-9 · Plan aggregation and restructuring.
- 1.401(a)(4)-10 · Testing of former employees.
- 1.401(a)(4)-11 · Additional rules.
- 1.401(a)(4)-12 · Definitions.