41. Defined benefit plans must state the normal form of benefits to be definitely…
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: Treas. Reg. § 1.401-1(b)(1)(i); Rev. Proc. 2017-41,
sec. 6.03( 2023-37, 10 ) .02(2)(i)
Document Provision: _____
The normal form of benefit shall be as selected in section _____ of the adoption agreement. The normal form of benefit will not be expressed in the form of a joint and survivor annuity.
(Note to reviewer: To assure that a participant whose benefit is at the Code §I RC 415
limitations does not violate those limitations when the participant elects an alternate form
of distribution, the normal form of benefit may not be expressed in the form of a joint and
survivor annuity.)
(Note to reviewer: Governmental defined benefit plans that include “deferred retirement option plan” features, or similar provisions in which a participant earns additional
262 | Defined Benefit Plan LRM Package 08/2020 06/2026
benefits for continued employment post-normal retirement age in the form of credits to a separate account (including a cash balance account or other arrangement) under the same plan are not eligible to receive an Opinion Letter as a Pre-approved Plan.)
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