46. Joint and Survivor Annuity, Qualified Optional Survivor Annuity, and Preretirement…
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)(11 ),) and IRC 417; Reg.
§§T reas. Regs. 1.401(a)-20, 1.417(e)-1 ; and 1.417(a)
(3)-1,; Notice 2007-7 , 2007-5 I.R.B. 395; Notice
2008-30; 2008-12 I.R.B. 638; N otice 2014-19 , 2014-
17 I.R.B. 979; Notice 2015-86 , 2015-52 I.R.B. 887;
Rev. Rul. 2013-17 , 2013-38 I.R.B. 201
Document Provision: _____
272 | Defined Benefit Plan LRM Package 08/2020 06/2026
Sample Plan Language:
Article _____. JOINT AND SURVIVOR ANNUITY REQUIREMENTS.
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