Journal of Pension Benefits, Vol. 1, No. 3, p. 88, Spring 1994
6 Pages Posted: 28 Sep 2009
Date Written: 1994
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.
Keywords: Code Section 415, pension plans
Suggested Citation: 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: https://ssrn.com/abstract=1479679