Section 3. If the participant is, or has ever been, a participant in another qualified…

benefit plan (without regard to whether the plan has been terminated) maintained by the employer or a predecessor employer, the sum of the participant’s Annual Benefits from all such plans may not exceed the Maximum Permissible Benefit. Where the participant’s employerprovided benefits under all such defined benefit plans (determined as of the same age) would exceed the Maximum Permissible Benefit applicable at that age, the employer shall choose in section ______ of the adoption agreement the method by which the plans will limit a participant’s benefit accrual in such cases.

(Note to reviewer: The above blank should be filled in with the section number of the adoption agreement where the employer has stated the order and manner in which benefits will be limited (without involving employer discretion) when an employee with benefits under more than one defined benefit plan of the employer (as defined in section 6.5 of this LRM #40) or a predecessor employer has a total benefit under all such defined benefit plans that exceeds the Maximum Permissible Benefit (this language is not provided). If the employer maintains more than one defined benefit plan covering some of the same participants, the employer must request a determination letter in order to have reliance with respect to the requirements of Code §I RC 415. See sections 5.059 .02(3) and 5.069 .02(4) of Rev. Proc. 2017-41 2023-37, and paragraph A of the sample adoption agreement provisions of this LRM #40.)