35. Accrual limitations based upon age not permitted
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)(1)(H); Treas. Reg. § 1.411(b)-1(d)
(3)
Document Provision: _____
(Note to reviewer: The Provider must delete any plan provision that discontinues the accrual of benefits or reduces the rate of accruals solely on account of the participant’s attainment of any specified age.)
Get a plain-English answer with a citation back to this text.
Ask AI about this code