---
kind: "unit"
title: "26"
title_heading: "Internal Revenue Code"
key: "stA/ch1/schD/ptIII"
level: "part"
label: "Part III"
heading: "Rules Relating to Minimum Funding Standards and Benefit Limitations"
release: "119-102"
url: "https://uscodex.org/usc/26/stA-ch1-schD-ptIII"
sections_count: 5
---

# Part III — Rules Relating to Minimum Funding Standards and Benefit Limitations

Title 26 — Internal Revenue Code › Subtitle A — Income Taxes › Chapter 1 — Normal Taxes and Surtaxes › Subchapter D — Deferred Compensation, Etc.

## Contents

- [Subpart A — Minimum Funding Standards for Pension Plans](/usc/26/stA-ch1-schD-ptIII-sptA.md)
- [Subpart B — Benefit Limitations Under Single-Employer Plans](/usc/26/stA-ch1-schD-ptIII-sptB.md)