56. Bifurcated distribution options

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 411(d)(6), IRC 417(e); Treas. Reg. 1.417(e)1(d); Rev. Proc. 2023-37; Notice 201744; 89 FR 3552

Document Provision: _____

(Note to reviewer: The sample plan language may be added to a plan in order to implement one of the two methods described in Treas. Reg. 1.417(e)-1(d)(7) for computing the amount to be paid to a participant who elects to receive their accrued benefit in an optional form of payment consisting partially of an annuity and partially of a more accelerated form of payment: (1) the explicit bifurcation method or (2) the implicit bifurcation method.)

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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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