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 A-1(c)(1)

Document Provision: _____

(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

347 | Defined Benefit Plan LRM Package ~~08/2020~~ 06/2026

Publication 6165 (6-2026) Catalog Number 96432M Department of the Treasury Internal Revenue Service www.irs.gov

Get a plain-English answer with a citation back to this text.

Ask AI about this code

Export this section

▸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)

GoCodebook provides public access, search, citation, multilingual explanation, and practical interpretation of legally adopted building regulations. It is not a substitute for the official ICC or California code publications.