26 USC Subtitle A, CHAPTER 1, Subchapter D, PART III, Subpart B: Front Matter
From Title 26-INTERNAL REVENUE CODESubtitle A-Income TaxesCHAPTER 1-NORMAL TAXES AND SURTAXESSubchapter D-Deferred Compensation, Etc.PART III-RULES RELATING TO MINIMUM FUNDING STANDARDS AND BENEFIT LIMITATIONSSubpart B-Benefit Limitations Under Single-Employer Plans
Subpart B-Benefit Limitations Under Single-Employer Plans
Sec.
436.
Funding-based limitation on shutdown benefits and other unpredictable contingent event benefits under single-employer plans.1