57A. Limitations on the accrual and payment of benefits under certain underfunded…

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 436; Treas. Reg. 1.436-1; Notice 20113; Notice 201196; Notice 201246; Notice 201261; Notice 2012- 70; Notice 2014-53; Cooperative and Small Employer Charity Pension Flexibility Act, Pub. L. 113-97; Highway and Transportation Funding Act of 2015, Pub. L. 114-21

Document Provision: _____

Sample plan language:

Article _____: Limitations on the Accrual and Payment of Benefits When the Plan Is Underfunded or When the Plan Sponsor Is In Bankruptcy

Get a plain-English answer with a citation back to this text.

Ask AI about this code

Export this section

▸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)

GoCodebook provides public access, search, citation, multilingual explanation, and practical interpretation of legally adopted building regulations. It is not a substitute for the official ICC or California code publications.