Section 1. The participant’s employer-provided accrued retirement benefit under the plan

Publication 6165 — Defined Benefit Listing of Required Modifications and Information Package (LRM) · 2026-10-03 edition · updated 2026-10-04 · United States

shall be limited to the excess (if any) of:

(i) the participant’s final pay from the employer, over

(ii) the product of (1) 50% of the participant’s projected primary insurance amount,

multiplied by (2) a fraction, not to exceed 1, the numerator of which is the participant’s number of complete years of covered service for the employer under the Social Security Act and the denominator of which is 35.

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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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