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 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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▸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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