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30. Definition of year of credited service

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: Code§§I RC 401(a)(4), 401(l)

Document Provision: _____

Sample Plan Language:

A participant’s years of credited service shall mean (subject to any maximum limitation on the number of years of credited service specified in the adoption agreement) the sum of: (1) the

233 | Defined Benefit Plan LRM Package 08/2020 06/2026

participant’s years of participation pursuant to section________of the plan, and (2) other years with the employer specified in the adoption agreement taken into account under the plan benefit formula.

(Note to reviewer: The blank should be filled in with the plan section number corresponding to LRM #29.)

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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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