RULES RELATING TO MINIMUM FUNDING STANDARDS AND BENEFIT LIMITATIONS

  1. Law
  2. USC 26
  3. Internal Revenue Code
  4. Income Taxes
  5. NORMAL TAXES AND SURTAXES
  6. Deferred Compensation, Etc.
  7. RULES RELATING TO MINIMUM FUNDING STANDARDS AND BENEFIT LIMITATIONS

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Section
430

Minimum funding standards for single-employer defined benefit pension plans

Subpart
A

Minimum Funding Standards for Pension Plans

Section
436

Funding-based limits on benefits and benefit accruals under single-employer plans

Subpart
B

Benefit Limitations Under Single-Employer Plans