Internal Revenue Code Section 415
Law 93 406 erisa added irc 415 to the internal revenue code irc or code.
Internal revenue code section 415. 415 a 2 section applies to certain annuities and accounts in the case of i r c. The employee retirement income security act of 1974 pub. Section 415 d requires that the secretary of the treasury annually adjust these limits for cost of living increases.
Code unannotated title 26. Section 415 of the internal revenue code the code provides for dollar limitations on benefits and contributions under qualified retirement plans. 415 u s.
415 a 2 a an employee annuity plan described in section 403 a. Internal revenue code 415 26 u s c.