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Text of Proposed IRS Regulations on Section 415 Limits on Benefits and Contributions (PDF)
Internal Revenue Service [IRS]Link to more items from this source
[Official Guidance]
May 26, 2005
107 pages; better skip lunch today! Excerpt: This document contains proposed amendments to the regulations under section 415 of the Internal Revenue Code regarding limitations on benefits and contributions under qualified plans. The proposed amendments would provide comprehensive guidance regarding the limitations of section 415, including updates to the regulations for numerous statutory changes since regulations were last published under section 415.

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