Treasury Regulations, Subchapter A, Sec. 1.401(a)-16
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Sec. 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]
