U.S. Code / Title 26 — Internal Revenue Code / Subtitle A—Income Taxes / Chapter 1—Normal Taxes and Surtaxes / Subchapter D—Deferred Compensation, Etc. / Part III—Rules Relating to Minimum Funding…Title 26SubpartSubpart B—Benefit Limitations Under Single-Employer PlansContents§ 436. Funding-based limits on benefits and benefit accruals under single-employer plans
