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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 STANDARDS AND BENEFIT LIMITATIONS
subpart B
Benefit Limitations Under Single-Employer Plans
Subpart B. Benefit Limitations Under Single-Employer Plans
§ 436
- Funding-based limits on benefits and benefit accruals under single-employer plans