33. Pre-ERISA accrued benefits
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 411(b)(l)(D); Treas. Reg. § 1.411(b)-1(c)
Document Provision: _____
For plan years beginning before Code § IRC 411 is applicable, the participant’s accrued benefit
shall be the greater of that provided by the plan, or ½ of the benefit which would have accrued
had the provisions of article ____ been in effect. In the event the accrued benefit as of the
effective date of Code §I RC 411 is less than that provided by article ____ such difference shall
be accrued in accordance with article ____.
(Note to reviewer: The Provider should insert the article number that corresponds to the plan section that provides for benefit accrual rates.)
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