[Code of Federal Regulations] [Title 26, Volume 5] [Revised as of April 1, 2004] From the U.S. Government Printing Office via GPO Access [CITE: 26CFR1.401(a)-16] [Page 73-74] TITLE 26--INTERNAL REVENUE CHAPTER I--INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) PART 1_INCOME TAXES--Table of Contents 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 [[Page 74]] 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]