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Limitations on Benefits and Contributions Under Qualified Plans

Federal Register, April 5, 2007, Page 16877


Internal Revenue Service


Final 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.


Effective Date: These regulations are effective April 5, 2007. Applicability Dates: These regulations generally apply for limitation years beginning on or after July 1, 2007. See Sec. Sec. 1.401(k)-1(e)(8), 1.415(a)-1(g), 1.457-6(c)(2)(i), and 1.457-12 regarding the applicability dates of these regulation

Further Information

Vernon S. Carter at (202) 622-6060 or Linda S.F. Marshall at (202) 622-6090 (not toll-free numbers).