104. Nonforfeitability of mandatory employee contributions
Publication 6165 — Defined Benefit Listing of Required Modifications and Information Package (LRM) · 2026-10-03 edition · updated 2026-10-04 · United States
Statement of Requirement: IRC 411(a)(l)
Document Provision: _____
Sample Plan Language:
172 | Defined Benefit Plan LRM Package 06/2026
A participant's accrued benefit derived from mandatory employee contributions shall be nonforfeitable at all times.
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