108. Repetitive amendment

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: Treas. Reg. 1.411(d)-4, Q&A-1(c)(1)

Document Provision: _____

174 | Defined Benefit Plan LRM Package 06/2026

(Note to reviewer: A defined benefit plan as designed must be a definite written program primarily providing for systematic payment of definitely determinable retirement benefits. The purpose of a plan is not meant to encourage a pattern of repeated amendments to any particular element of the plan which would undermine this principle. In the event such a pattern of repeated amendments occurs, reliance on an opinion letter may be jeopardized.)

END OF DEFINED BENEFIT PLAN LRMs

175 | Defined Benefit Plan LRM Package 06/2026

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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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