Part III. RULES RELATING TO MINIMUM FUNDING STANDARDS AND BENEFIT LIMITATIONS, SubChapter D. Deferred Compensation, Etc., Chapter 1. NORMAL TAXES AND SURTAXES, SubTitle A. Income Taxes, Title 26. INTERNAL REVENUE CODE, United States Code

United States Code (Last Updated: May 24, 2014)

Title 26. INTERNAL REVENUE CODE

SubTitle A. Income Taxes

Chapter 1. NORMAL TAXES AND SURTAXES

SubChapter D. Deferred Compensation, Etc.

Part III. RULES RELATING TO MINIMUM FUNDING STANDARDS AND BENEFIT LIMITATIONS

SubPart A. Minimum Funding Standards for Pension Plans

§ 430. Minimum funding standards for single-employer defined benefit pension plans

§ 431. Minimum funding standards for multiemployer plans

§ 432. Additional funding rules for multiemployer plans in endangered status or critical status

§ 433. Minimum funding standards

SubPart B. Benefit Limitations Under Single-Employer Plans

§ 436. Funding-based limits on benefits and benefit accruals under single-employer plans

Amendments

2006—Pub. L. 109–280, title I, § 113(a)(1)(A), Aug. 17, 2006, 120 Stat. 846, substituted “RULES RELATING TO MINIMUM FUNDING STANDARDS AND BENEFIT LIMITATIONS” for “MINIMUM FUNDING STANDARDS FOR SINGLE-EMPLOYER DEFINED BENEFIT PENSION PLANS” in part heading and added subpart analysis.