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: Code §§I RC 411(d)(6), IRC 417(e); Treas.
Reg. § 1.417(e)1(d); Rev. Proc. 20162 023-37;
Notice 201744 , 2017-36 I.R.B. 226; 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
303 | Defined Benefit Plan LRM Package 08/2020 06/2026
bifurcation method.)
Sample Plan Language:
Get a plain-English answer with a citation back to this text.
Ask AI about this code