13. Definition of self-employed individual

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 401(c)(l); Rev. Proc. 2023-37, 9.02(10)(a), 9.03(1)

Document Provision: _____

Sample Plan Language:

Self-employed individual means an individual who has earned income for the taxable year from the trade or business for which the plan is established; also, an individual who would have had earned income but for the fact that the trade or business had no net profits for the taxable year.

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

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

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