Benefit Restrictions Under Code Section 436 | Practical Law

Benefit Restrictions Under Code Section 436 | Practical Law

A Practice Note providing an overview of the funding based limitations for single-employer defined benefit plans under Section 436 of the Internal Revenue Code (Code), added to the Code by the Pension Protection Act of 2006 (PPA).

Benefit Restrictions Under Code Section 436

Practical Law Practice Note 4-558-2345 (Approx. 22 pages)

Benefit Restrictions Under Code Section 436

by Kevin E. Nolt & Robert R. Gower, Trucker Huss, APC, with Practical Law Employee Benefits & Executive Compensation
Maintained • USA (National/Federal)
A Practice Note providing an overview of the funding based limitations for single-employer defined benefit plans under Section 436 of the Internal Revenue Code (Code), added to the Code by the Pension Protection Act of 2006 (PPA).