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107. Election of total compensation

Publication 6165 — Defined Benefit Listing of Required Modifications and Information Package (LRM) · 2026-10-03 edition · updated 2026-10-04 · United States

346 | Defined Benefit Plan LRM Package 08/2020 06/2026

Statement of Requirement: Rev. Proc. 2017-41, § 5.15(12023-37, 12.02(4 )

Document Provision: _____

(Note to reviewer: The plan and/or adoption agreement must allow the employer the option to select total compensation as the compensation to be used in determining benefits. See LRM #6 for the acceptable definitions of compensation.)

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▸Contents — Publication 6165 — Defined Benefit Listing of Required Modifications and Information Package (LRM)
Publication 6165 — Defined Benefit Listing of Required Modifications and Information Package (LRM)

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