88. Eligibility requirements not more favorable for highly compensated

Statement of Requirement: Reg. § 1.401(a)(4)-4; Rev. Proc. 2023-37, 2023-51 I.R.B. 1491, sec. 9.03(2)

145 | D e f i n e d C o n t r i b u t i o n P l a n L R M P a c k a g e 0 1 / 2 0 2 4

(Note to reviewer: In addition, all optional forms of benefit, ancillary benefits and other rights and features provided under the plan must be made available to all participants.)