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document_number title type abstract publication_date pub_year pub_month html_url pdf_url agency_names agency_ids excerpts regulation_id_numbers
E7-5750 Limitations on Benefits and Contributions Under Qualified Plans Rule This document contains final regulations under section 415 of the Internal Revenue Code (Code) regarding the limitations of section 415, including updates to the regulations for numerous statutory changes since comprehensive final regulations were last published under section 415. The final regulations also make conforming changes to regulations under sections 401(a), 401(a)(9), 401(k), 402, 416, and 457, and make other minor corrective changes to regulations under sections 401(a)(4), 414(s), 457, and 924. These regulations affect administrators of, participants in, and beneficiaries of qualified employer plans and certain other retirement plans. 2007-04-05 2007 4 https://www.federalregister.gov/documents/2007/04/05/E7-5750/limitations-on-benefits-and-contributions-under-qualified-plans https://www.govinfo.gov/content/pkg/FR-2007-04-05/pdf/E7-5750.pdf Treasury Department; Internal Revenue Service 497,254 This document contains final regulations under section 415 of the Internal Revenue Code (Code) regarding the limitations of section 415, including updates to the regulations for numerous statutory changes since comprehensive final regulations were last...  

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