Selected Compliance Issues Under Code Section 415

Pratt, David A.

Abstract

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Selected Compliance Issues Under Code Section 415

David A. Pratt

Albany Law School

1994

Journal of Pension Benefits, Vol. 1, No. 3, p. 88, Spring 1994

Abstract:
Code Section 415 imposes limitations on both defined benefit and defined contribution pension plans. Understanding the finer points of complying with these limitations is crucial for properly administering plans.

Number of Pages in PDF File: 6

Keywords: Code Section 415, pension plans

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Date posted: September 28, 2009

Suggested Citation

Pratt, David A., Selected Compliance Issues Under Code Section 415 (1994). Journal of Pension Benefits, Vol. 1, No. 3, p. 88, Spring 1994. Available at SSRN: http://ssrn.com/abstract=1479679

Contact Information

David A. Pratt (Contact Author)

Albany Law School ( email )

80 New Scotland Avenue
Albany, NY 12208
United States
518-472-5870 (Phone)