51. Timing and modes of distribution

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)(9); Treas. Reg. 1.401(a)(9)-1, 1.401(a) (9)-2, 1.401(a)(9)-3, 1.401(a)(9)-4, 1.401(a)(9)-5, 1.401(a)(9)-6, 1.401(a)(9)-7, 1.401(a)(9)-8, 1.401(a) (9)-9; and 1.411(d)-4, Q&A 10; Announcement 97-24; Rev. Rul. 2013-17; Notice 2014-19; Notice 2015-86

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111 | Defined Benefit Plan LRM Package 06/2026

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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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