53. Payment of benefits

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: Treas. Reg. 1.401(a)-1(b)(l)(i); Notice 2020-68

Document Provision: _____

Sample Plan Language:

Benefits will be paid only at normal retirement age, or on death, disability, termination of employment, plan termination, or attainment of age 59 ½ (age 62 for plan years beginning before January 1. 2020).

(Note to reviewer: See the discussion regarding normal retirement ages earlier than age 62 accompanying LRM # 14A.)

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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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