26 CFR · Internal Revenue
§ 1.401(a)-16 — Limitations on benefits and contributions under qualified plans.
26 CFR § 1.401(a)-16
This text of 26 C.F.R. § 1.401(a)-16 (Limitations on benefits and contributions under qualified plans.) is published on Counsel Stack Legal Research, covering United States primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.
Bluebook
26 C.F.R. § 1.401(a)-16 (2026).
Text
§ 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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Related
§ 1.401
26 C.F.R. § 1.401
Nearby Sections
11
§ 1.401(a)-11
Qualified joint and survivor annuities.§ 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 account of certain Social Security increases.§ 1.401(a)-19
Nonforfeitability in case of certain withdrawals.§ 1.401(a)-20
Requirements of qualified joint and survivor annuity and qualified preretirement survivor annuity.§ 1.401(a)-21
Rules relating to the use of an electronic medium to provide applicable notices and to make participant elections.§ 1.401(a)-30
Limit on elective deferrals.Cite This Page — Counsel Stack
Bluebook (online)
26 C.F.R. § 1.401(a)-16, Counsel Stack Legal Research, https://law.counselstack.com/cfr/26/1/1.401(a)-16.