[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]