57A. Limitations on the accrual and payment of benefits under certain underfunded single employer defined benefit plans

Section 9. Multiple Employer Plans. The adoption agreement shall indicate if the plan is a

Publication 6165 — Defined Benefit Listing of Required Modifications and Information Package (LRM) · 2026-10-03 edition · updated 2026-10-04 · United States

multiple employer plan and whether IRC 413(c)(4)(A) applies to the plan. If IRC 413(c)(4)(A) applies to the plan, this Article shall apply separately to each employer under the plan as if each such employer maintained a separate plan. If IRC 413(c)(4)(A) does not apply to the plan, this Article shall apply as if all participants in the plan were employed by a single employer.

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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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