38. Nonforfeitability of employee contributions

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: IRC 411(a)(1)

Document Provision: _____

Sample Plan Language:

Nondeductible employee voluntary contributions (as adjusted for investment experience) shall be nonforfeitable at all times.

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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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