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: Code §I RC 415; Reg. §§ 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 2001-37, 2001-25I.R.B. 1340; Notice 2001-
42, 2001-30I.R.B. 70; Notice 2004-78, 2004-48I.R.B.
879; Notice 2007-7 , 2007-5I.R.B. 395; Notice 2010-
15 , 2010-6 I.R.B. 390; Rev. Rul. 2001-51 , 2001-2
C.B. 427; Rev. Rul. 2001-62 , 2001-2 C.B. 632; Rev.
Rul. 2002-27 , 2002-1 C.B. 925; Rev. Rul. 2007-67,
2007-48I.R.B. 1047; Rev. Rul. 2012-4 , 2012-8 I.R.B.
386; Rev. Proc. 2017-41, 2017-29 I.R.B. 92secs.5.05,
5.06, 6.03(112 023-37, 9.02(3), 9.02(4), and 10.02(1)
(a); Prop. Treas. Reg. § 1.415(c)2(g)(9)
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