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42. Definite benefit

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 401(a)(25), 411(a)(11), 411(a)(13), 411(b)(5)(A (iv), and 417(e)(3); Treas. Regs. 1.4011(b)(l)(i), 1.411(a)-11(d), 1.411(a)(13)1(b)(4), 1.411(a)(13)1(d), and 1.417(e)-1(d); Rev. Rul. 79-90; Rev. Rul. 200767; Notice 2025-40 (as updated); T.D. 9987

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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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