72. Nonforfeitability of minimum accrued benefit

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 416(c)

Document Provision: _____

Sample Plan Language:

The minimum accrued benefit required for purposes of this section must be nonforfeitable to the extent required under IRC 416(b)(1)(A) or (b)(1)(B).

(Note to reviewer: In general, these citations refer to the schedules of 3-year cliff vesting and 6-year graded vesting.)

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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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