67. Forfeitures - withdrawal of employee contributions

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 401(a)(19)

Document Provision: _____

Sample Plan Language:

If a participant has a nonforfeitable right to at least 50 percent of his/her employer-provided accrued benefit, then no forfeitures will occur solely as a result of a participant's withdrawal of employee contributions. Regardless of a participant's nonforfeitable percentage, a withdrawal of employee contributions will not result in a forfeiture of the minimum benefit, if any, provided under section _______.

(Note to reviewer: The blank should be filled in with the section number that corresponds to the requirements of LRM #70.)

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Publication 6165 — Defined Benefit Listing of Required Modifications and Information Package (LRM)

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