Selected Compliance Issues Under Code Section 415
David A. Pratt
Albany Law School
Journal of Pension Benefits, Vol. 1, No. 3, p. 88, Spring 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.
Number of Pages in PDF File: 6
Keywords: Code Section 415, pension plans
Date posted: September 28, 2009