5. Definition of plan year
Publication 6165 — Defined Benefit Listing of Required Modifications and Information Package (LRM) · 2026-10-03 edition · updated 2026-10-04 · United States
Document Provision: _____
Sample Plan Language: Plan year is the 12-consecutive month period designated by the employer in the adoption agreement.
Sample Adoption Agreement Language:
Plan year means:
( ) the 12-consecutive month period which coincides with the limitation year.
( ) the 12-consecutive month period commencing on _____ and each anniversary
thereof.
Get a plain-English answer with a citation back to this text.
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