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12. Definition of owner-employee

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: Code§ IRC 401(c)(3); Rev. Proc. 2017-41, secs. 5.12(1),5.16 2023-37, 9.02(10)(a), 9.03(1)

Document Provision: _____

Sample Plan Language:

Owner-employee means an individual who is a sole proprietor, or who is a partner owning more than 10 percent of either the capital or profits interest of the partnership.

(Note to reviewer: This definition is not required if the plan is a Nonstandardized Plan that precludes participation by owner-employees.)

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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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