Us Code § 425 - Renumbered §424

Full text of Us Code United States Code § 425 — Renumbered §424, with citation guidance and answers to common questions.

§ 425. Renumbered §424

PART III—RULES RELATING TO MINIMUM FUNDING STANDARDS AND BENEFIT LIMITATIONS

Subpart
A.
Minimum funding standards for pension plans.
B.
Benefit limitations under single-employer plans.

        

Editorial Notes

Amendments

2006—Pub. L. 109–280, title I, §113(a)(1)(A), Aug. 17, 2006, 120 Stat. 846, substituted "RULES RELATING TO MINIMUM FUNDING STANDARDS AND BENEFIT LIMITATIONS" for "MINIMUM FUNDING STANDARDS FOR SINGLE-EMPLOYER DEFINED BENEFIT PENSION PLANS" in part heading and added subpart analysis.

Subpart A—Minimum Funding Standards for Pension Plans

Sec.
430.
Minimum funding standards for single-employer defined benefit pension plans.
431.
Minimum funding standards for multiemployer plans.1

        

432.
Additional funding rules for multiemployer plans in endangered status or critical status.
433.
Minimum funding standards for CSEC plans.

        

Editorial Notes

Amendments

2018—Pub. L. 115–141, div. U, title IV, §401(a)(109)(B), Mar. 23, 2018, 132 Stat. 1189, added item 433.

2006—Pub. L. 109–280, title II, §212(d), Aug. 17, 2006, 120 Stat. 917, added item 432.

1 Editorially supplied. Section 431 added by Pub. L. 109–280 without corresponding amendment of subpart analysis.

About This Section

26 U.S.C. § 425 is part of Title 26 of the United States Code. The United States Code is the official codification of federal statutes maintained by the Office of the Law Revision Counsel of the U.S. House of Representatives. Congress amends the Code through new public laws, which are eventually incorporated into the relevant title.

This section may be cited in legal writing as 26 U.S.C. § 425. For the most current official text, including any recent amendments, use the official source links below. Do not rely on this page as the sole authority for legal citation or litigation.

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Frequently Asked Questions About Us Code § 425

What does United States Code § 425 cover?

Section 425 ("Renumbered §424") is part of the United States Code, the codified statutory law of Us Code. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.

How do I cite Us Code § 425?

A common citation format is "United States Code § 425" (Us Code). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.

Is this the official text of Us Code law?

No. This page is for research and education and may not include the most recent amendments. For official current law, check the Us Code official source linked on this page or consult a licensed Us Code attorney.

How does Us Code § 425 apply to my situation?

Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in Us Code can advise on how this section applies to you. Contact your state or local bar association for a referral.

Sources & Verification

Not legal advice. Verify against the official source and consult a licensed attorney in Us Code.