U.S. Code / Title 26 — Internal Revenue Code / Subtitle A—Income Taxes / Chapter 1—Normal Taxes and Surtaxes / Subchapter D—Deferred Compensation, Etc.Title 26PartPart III—Rules Relating to Minimum Funding Standards and Benefit LimitationsContentsSubpart A—Minimum Funding Standards for Pension PlansSubpart B—Benefit Limitations Under Single-Employer Plans
