Limitations on Benefits and Contributions Under Qualified Plans (US Internal Revenue Service Regulation) (IRS) (2018 Edition) The Law Library presents the complete text of the Limitations on Benefits and Contributions Under Qualified Plans (US Internal Revenue Service Regulation) (IRS) (2018 Edition). Updated as of May 29, 2018 This document contains final regulations under section 415 of the Internal Revenue Code (Code) regarding the limitations of section 415, including updates to the regulations for numerous statutory changes since comprehensive final regulations were last published under section 415. The final regulations also make conforming changes to regulations under sections 401(a), 401(a)(9), 401(k), 402, 416, and 457, and make other minor corrective changes to regulations under sections 401(a)(4), 414(s), 457, and 924. These regulations affect administrators of, participants in, and beneficiaries of qualified employer plans and certain other retirement plans. This book contains: - The complete text of the Limitations on Benefits and Contributions Under Qualified Plans (US Internal Revenue Service Regulation) (IRS) (2018 Edition) - A table of contents with the page number of each section