Internal Revenue Bulletin:  2007-18 

April 30, 2007 

EMPLOYEE PLANS


Table of Contents

T.D. 9319 T.D. 9319

Final regulations contain amendments to the regulations under section 415 of the Code regarding limitation on benefits and contributions under qualified plans. The amendments provide comprehensive guidance regarding the limitations of section 415, including updates to the regulations for numerous statutory changes since regulations were last published. The regulations also make conforming changes to regulations under sections 401(a)(9), 401(k), and 457, and make other minor corrective changes to regulations under section 457.


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