• IRS Issues Final Regulations Under Code Section 415
  • August 27, 2007 | Authors: Michael S. Sirkin; Lisa Berkowitz Herrnson; Ellen Czura
  • Law Firm: Proskauer Rose LLP - New York Office
  • The Internal Revenue Service (the "IRS") recently issued final regulations under Section 415 of the Internal Revenue Code of 1986, as amended (the "Code"), regarding limitations on benefit accruals and contributions to qualified plans.