Renumbered §424 — Us Code Code § 425

Us Code Code § 425 — Renumbered §424. Reproduced from the official United States Code, with a citation summary, verification link, and related provisions.

§ 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.

How to Read This Statute

Statutes are organized by title, chapter, section, and subsection. Pay attention to words like "shall," "may," "and," and "or," because they determine whether a requirement is mandatory or permissive and whether multiple conditions must all be met. Historical notes and amendments often appear at the end of a section.

Using This Page

This page is intended for research and educational use. Lawyers, students, journalists, and compliance professionals can use it as a starting point, but should always verify the current text through an official government source before relying on it for legal advice, filings, or compliance decisions.

Sources

Source: official Us Code text · Last verified 2026-08-27

At a glance

Verify the text

Statute text is transcribed from the official United States Code. Confirm it against the primary source before relying on it:

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

Common questions

What is the source of United States Code § 425?

The text above is transcribed from the United States Code, the codified statutes of Us Code. The official publisher link appears under "Verify the text" on this page.

What subject does United States Code § 425 address?

It addresses "Renumbered §424". Read the section together with the surrounding provisions listed under "Nearby provisions" for the full picture.

Is United States Code § 425 still in force?

Statutes are amended, repealed, and renumbered every session. Confirm the current version at the official Us Code source before relying on this text.

Can this page be used as legal advice?

No. This is a reference transcription for research. Applying Us Code law to your facts requires a licensed Us Code attorney who can review the specifics.

Nearby provisions in Us Code