Proposed Regs on Section 415 Limits, As Published in Today's Federal Register (PDF)

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Proposed Regs on Section 415 Limits, As Published in Today's Federal Register (PDF)
Internal Revenue Service [IRS]

[Official Guidance]
May 31, 2005

44 pages. Excerpt: 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. The proposed amendments would also make conforming changes to regulations under sections 401(a)(9), 401(k), 403(b), and 457, and would make other minor corrective changes to regulations under section 457.

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