Implements § 401Open in workspace
Reg. § 1.401(a)-16 Limitations on benefits and contributions under qualified plans.
26 CFR § 1.401(a)-16eCFR, current through 2026-07-14
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 . Section and the regulations thereunder provide rules concerning these limitations on benefits and contributions.
[T.D. 7748, 46 FR 1696, Jan. 7, 1981]
Source: decipher.legal/cfr/26/1.401(a)-16 · Treasury Regulations (26 CFR), eCFR data as of 2026-07-14