Tap any paragraph to write a margin note. Your notes collect in the Desk below the text and file under cases with @. The side-by-side margin rail opens on a larger screen.

§
Marginalia
Code · CFR · Title 26 — Internal Revenue · Part 1 · § 1.401(a)-16

§ 1.401(a)-16. (a)-16 Limitations on benefits and contributions under qualified plans.

55 words·~1 min read·/us/cfr/t26/s§ 1.401(a)-16·

A research copy — for the controlling text, always check the official state or federal source. Not legal advice.

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]
Connections1 off-index
1 reference not yet in our index
  • T.D. 7748
Citation graph
cites case law
§ 1.401(a)-16
(a)-16 Limitations on benefits and contributions under qualified plans.
Treas. Dec.T.D. 7748
Cites 1Cited by 0 across 0 sources
★   the supreme law of the land   ★
Don't Tread on Me
E Pluribus Unum — out of many, one

"If you don't know your rights, you don't have any."

Marginalia · a citizen's law index
A research desk, not legal advice. Always read the cited source before relying on a summary.
Questions or an issue? support@self-law.org
disclaimerMarginalia is a research index, not a law firm. Nothing on this site is legal, tax, or financial advice and no attorney–client relationship is formed by using it. Statutes, regulations, and case law change; summaries, search results, AI output, and member posts may be incomplete, out of date, or wrong. Any interpretation drawn from material on this site should be validated by a licensed attorney in your jurisdiction before you act on it.