Final Section 415 Regulations
April 7, 2007

The Internal Revenue Service and the U.S. Treasury Department have released final Section 415 Regulations (Treasury Decision 9319 - Limitations on Benefits and Contributions Under Qualified Plans). For more information, please see the Rules and Regulations section of our website, which can be accessed from our main menu or by using the Rules and Regulations buttons located on the right-hand corner of our website. The regulations are effective April 5, 2007 and are generally effective for limitation years beginning on or after July 1, 2007.