40. Limitation on benefits

Publication 6165 — Defined Benefit Listing of Required Modifications and Information Package (LRM) · 2026-10-03 edition · updated 2026-10-04 · United States

Statement of Requirement: IRC 415; Treas. Regs. 1.415(a)-1, 1.415(b)-1, 1.415(b)-2, 1.415(c)-1, 1.415(c)-2, 1.415(d)-1, 1.415(f)-1, 1.415(g)-1, and 1.415(j)-1; Notice 200137; Notice 2001-42; Notice 2004-78; Notice 2007-7; Notice 201015; Rev. Rul. 2001-51; Rev. Rul. 2001-62; Rev. Rul. 2002-27; Rev. Rul. 2007-67; Rev. Rul. 2012-4; Rev. Proc. 2023-37, 9.02(3), 9.02(4), and 10.02(1)(a); Prop. Treas. Reg. 1.415(c)2(g)(9)

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▸Contents — Publication 6165 — Defined Benefit Listing of Required Modifications and Information Package (LRM)

Publication 6165 — Defined Benefit Listing of Required Modifications and Information Package (LRM)

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