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15. Definition of benefiting

0325 Publ 6088 (PDF) · 2026-10-03 edition · updated 2026-10-04 · United States

Statement of Requirement: Reg. § 1.410(b)-3(a)

Sample Plan Language:

A participant is treated as benefiting under the plan for any plan year during which the participant received or is deemed to receive an allocation in accordance with § 1.410(b)3(a).

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▸Contents — 0325 Publ 6088 (PDF)
0325 Publ 6088 (PDF)

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