Selected Compliance Issues Under Code Section 415

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

6 Pages Posted: 28 Sep 2009  

David A. Pratt

Albany Law School

Date Written: 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.

Keywords: Code Section 415, pension plans

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

David A. Pratt (Contact Author)

Albany Law School ( email )

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

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