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: Code §§I RC 401(a)(25), 411(a)(11), 411(a)(13),
411(b)(5)(A)(iv), and 417(e)(3); Reg. §§ 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 , 1979-1 C.B. 155; Rev. Rul. 200767,
2007-48I.R.B. 1047; Notice 2008 85, 2008 42 I.R.B.
9052 025-40 (as updated); Notice 201760, 201743
I.R.B. 365 (as updated)T .D. 9987
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