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Treasury Regulations · 26 CFR

§ 1.401(a)-30. Limit on elective deferrals.

In effect eCFR current as of October 15, 2026

Regulation text, no changes From the eCFR, current as of October 15, 2026. The eCFR is an authoritative but unofficial editorial compilation of the Code of Federal Regulations; the official text is the annual CFR on govinfo. Compare it with this section on ecfr.gov (external site) or the official annual CFR on govinfo (external site).

Regulation under 26 U.S.C. § 401(a)

Cite as 26 CFR § 1.401(a)-30

At a glance

Read from the text and its source citation. Not part of the regulation.

Status
In the current eCFR
Issued
August 15, 1991 by T.D. 8357
Issued under
26 U.S.C. § 401(a)
Length
343 words · about 1 min to read
Defines
2 terms
Cross-references
cites 2 Code sections and 1 regulation; cited by 3
(a) General Rule. A trust that is part of a plan under which elective deferrals may be made during a calendar year is not qualified under section 401(a) unless the plan provides that the elective deferrals on behalf of an individual under the plan and all other plans, contracts, or arrangements of the employer maintaining the plan may not exceed the applicable limit for the individual's taxable year beginning in the calendar year. A plan may incorporate the applicable limit by reference. In the case of a plan maintained by more than one employer to which section 413 (b) or (c) applies, section 401(a)(30) and this section are applied as if each employer maintained a separate plan. See § 1.402(g)-1(e) for rules permitting the distribution of excess deferrals to prevent disqualification of a plan or trust for failure to comply in operation with section 401(a)(30).
(b) Definitions. For purposes of this section:
(1) Applicable limit. The term “applicable limit” has the meaning provided in § 1.402(g)-1(d).
(2) Elective deferrals. The term “elective deferrals” has the meaning provided in § 1.402(g)-1(b).
(c) Effective date—
(1) In general. Except as otherwise provided in this paragraph (c), this section is effective for plan years beginning after December 31, 1987.
(2) Transition rule. For plan years beginning in l988, a plan may rely on a reasonable interpretation of the law as in effect on December 31, 1987.
(3) Deferrals under collective bargaining agreements. In the case of a plan maintained pursuant to one or more collective bargaining agreements between employee representatives and one or more employers ratified before March 1, 1986, this section does not apply to contributions made pursuant to a collective bargaining agreement for plan years beginning before the earlier of:
(i) The later of January 1, 1988, or the date on which the last collective bargaining agreement terminates (determined without regard to any extension thereof after February 28, 1986), or
(ii) January 1, 1989.

[T.D. 8357, 56 FR 40516, Aug. 15, 1991]

Terms defined here

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Other regulations under § 401

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Cross-references

Computed from the citations in the text of 26 CFR.

Code sections it cites

Regulations it cites

Cited by 3 other regulations

Amendment history

From the source citation at the end of the section, newest first. T.D. is a Treasury decision; FR is the Federal Register.

  1. Issued by T.D. 8357 (56 FR 40516)

Where it sits in 26 CFR

  1. Subchapter A Income tax
  2. Part 1 Income taxes
  3. Pension, Profit-Sharing, Stock Bonus Plans, etc.

Nearby sections