Subpart D - RULE ON 415 LIMITATIONS
- Section 4440.120 - Basic 415 Limitations
- Section 4440.130 - Limitation Year
- Section 4440.140 - Participation in Other Qualified Plans: Aggregation of Limits
- Section 4440.150 - Basic 415(b) Limitation
- Section 4440.160 - Definition of Annual Benefit
- Section 4440.170 - Adjustments to Basic 415(b) Limitation for Form of Benefit
- Section 4440.180 - Benefits Not Taken into Account for 415(b) Limit
- Section 4440.190 - Other Adjustments in 415(b) Limitation
- Section 4440.200 - Less than 10 Years of Service Adjustment for 415(b) Limitations
- Section 4440.210 - $10,000 Limit
- Section 4440.220 - Effect of COLA without a Lump Sum Component on 415(b) Testing
- Section 4440.230 - Effect of COLA with a Lump Sum Component on 415(b) Testing
- Section 4440.240 - 415(c) Limit
- Section 4440.250 - Service Purchases under IRC Section 415(n)
- Section 4440.260 - Modification of Contributions for 415(c) and 415(n) Purposes
- Section 4440.270 - Repayments of Cashouts
- Section 4440.280 - Reduction of Benefits Priority