60. Full vesting upon attainment of normal retirement age

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(a); Prop. Treas. Reg. 1.401(a)-1(b)(2)(v)

Document Provision: _____

Sample Plan Language:

Notwithstanding the vesting schedule elected by the employer in section _____ of the adoption agreement, an employee's right to his or her normal retirement benefit must be nonforfeitable upon the attainment of normal retirement age.

(Note to reviewer: The blank should be filled in with the adoption agreement section number corresponding to LRM #61.)

(Note to reviewer: Proposed regulations provide safe harbors and other rules regarding normal retirement age under an IRC 414(d) governmental pension plan. See LRM #14.)

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.