{"abstract":"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.","action":"Final regulations and removal of temporary regulations.","agencies":[{"raw_name":"DEPARTMENT OF THE TREASURY","name":"Treasury Department","id":497,"url":"https://www.federalregister.gov/agencies/treasury-department","json_url":"https://www.federalregister.gov/api/v1/agencies/497","parent_id":null,"slug":"treasury-department"},{"raw_name":"Internal Revenue Service","name":"Internal Revenue Service","id":254,"url":"https://www.federalregister.gov/agencies/internal-revenue-service","json_url":"https://www.federalregister.gov/api/v1/agencies/254","parent_id":497,"slug":"internal-revenue-service"}],"body_html_url":"https://www.federalregister.gov/documents/full_text/html/2007/04/05/E7-5750.html","cfr_references":[{"chapter":null,"citation_url":null,"part":1,"title":26},{"chapter":null,"citation_url":null,"part":11,"title":26}],"citation":"72 FR 16878","comment_url":null,"comments_close_on":null,"correction_of":null,"corrections":[],"dates":"Effective Date: These regulations are effective April 5, 2007.","disposition_notes":null,"docket_ids":["TD 9319"],"dockets":[],"document_number":"E7-5750","effective_on":"2007-04-05","end_page":16931,"executive_order_notes":null,"executive_order_number":null,"full_text_xml_url":"https://www.federalregister.gov/documents/full_text/xml/2007/04/05/E7-5750.xml","html_url":"https://www.federalregister.gov/documents/2007/04/05/E7-5750/limitations-on-benefits-and-contributions-under-qualified-plans","images":{},"images_metadata":{},"json_url":"https://www.federalregister.gov/api/v1/documents/E7-5750?publication_date=2007-04-05","mods_url":"https://www.govinfo.gov/metadata/granule/FR-2007-04-05/E7-5750/mods.xml","not_received_for_publication":null,"page_length":54,"page_views":{"count":2420,"last_updated":"2026-10-23 12:15:06 -0400"},"pdf_url":"https://www.govinfo.gov/content/pkg/FR-2007-04-05/pdf/E7-5750.pdf","presidential_document_number":null,"proclamation_number":null,"public_inspection_pdf_url":null,"publication_date":"2007-04-05","raw_text_url":"https://www.federalregister.gov/documents/full_text/text/2007/04/05/E7-5750.txt","regulation_id_number_info":{"1545-BD52":null},"regulation_id_numbers":["1545-BD52"],"regulations_dot_gov_info":{"comments_count":0,"agency_id":"IRS","document_id":"IRS-2007-0036-0001","checked_regulationsdotgov_at":"2022-03-04T04:30:05Z"},"regulations_dot_gov_url":null,"significant":null,"signing_date":null,"start_page":16878,"subtype":null,"title":"Limitations on Benefits and Contributions Under Qualified Plans","toc_doc":"Limitations on benefits and contributions under qualified plans","toc_subject":"Income taxes:","topics":["Income taxes","Reporting and recordkeeping requirements"],"type":"Rule","volume":72}