27C. Employee contributions – plans providing for permitted disparity
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. Regs. 1.401(l)-3(h), 1.401(a)(4)-6
Document Provision: _____
(Note to reviewer: A Nonstandardized Plan that provides for permitted disparity may not provide for mandatory employee contributions that are not allocated to a separate account. See Employee Contribution Provisions and LRM #s 102-104.)
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