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40. Limitation on benefits

Section 1. The limitations of this article shall apply in limitation years beginning on…

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

July 1, 2007, except as otherwise provided herein.

(Note to reviewer: The effective date in section 1 is the date that the final regulations under IRC 415 generally apply to a plan. The final regulations include a grandfather rule for benefits accrued prior to the effective date. See section 4 below and Treas. Reg. 1.415(a)-1(g).)

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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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