26 USC Subtitle A, CHAPTER 1, Subchapter D, PART III, Subpart B: Front Matter
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26 USC Subtitle A, CHAPTER 1, Subchapter D, PART III, Subpart B: Front Matter
From Title 26-INTERNAL REVENUE CODESubtitle A-Income TaxesCHAPTER 1-NORMAL TAXES AND SURTAXESSubchapter D-Deferred Compensation, Etc.PART III-RULES RELATING TO MINIMUM FUNDING STANDARDS AND BENEFIT LIMITATIONSSubpart B-Benefit Limitations Under Single-Employer Plans
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Subpart B-Benefit Limitations Under Single-Employer Plans

Sec.
436.
Funding-based limits on benefits and benefit accruals under single-employer plans.

        

Editorial Notes

Amendments

2018- Pub. L. 115–141, div. U, title IV, §401(a)(110), Mar. 23, 2018, 132 Stat. 1189 , substituted "Funding-based limits on benefits and benefit accruals under single-employer plans" for "Funding-based limitation on shutdown benefits and other unpredictable contingent event benefits under single-employer plans" in item 436.