27E. Integration with Social Security
Section 2. As of a plan year, the final pay limitation will not be applied to the…
Publication 6165 — Defined Benefit Listing of Required Modifications and Information Package (LRM) · 2026-10-03 edition · updated 2026-10-04 · United States
application would result in a decrease in a participant’s accrued benefit as of the close of the
immediately preceding plan year, or to the extent that its application would provide a participant
with an employer-provided accrued retirement benefit that is lower than the Code § IRC 416
minimum benefit required to be provided under the plan with respect to topheavy plan years and
accrued by the participant as of the current plan year.
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