Section 2. The Annual Benefit otherwise payable to a participant under the plan at any…

Publication 6165 — Defined Benefit Listing of Required Modifications and Information Package (LRM) · 2026-10-03 edition · updated 2026-10-04 · United States

shall not exceed the Maximum Permissible Benefit. If the benefit the participant would otherwise accrue in a Limitation Year would produce an Annual Benefit in excess of the Maximum Permissible Benefit, the benefit shall be limited (or the rate of accrual reduced) to the

242 | Defined Benefit Plan LRM Package ~~08/2020~~ 06/2026

extent necessary so that the benefit does not exceed the Maximum Permissible Benefit.

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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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