75. Amendment by Adopting Employer
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: Rev. Proc. 2017-41, sec. 5.05, sec. 82 023-37, 9.02(3),
13.01, and sec. 8.03 13.02
Document Provision: _____
Sample Plan Language:
The employer may (1) change the choice of options in the adoption agreement; (2) specify or
change the effective date of a provision as permitted under the plan; (3) add overriding language
in the adoption agreement when such language is necessary to satisfy §I RC 415 or §I RC 416 of
the Code because of the required aggregation of multiple plans; (4) amend administrative
provisions of the plan such as provisions relating to investments, plan claims procedures, and
employer contact information provided the amended provisions are not in conflict with any
other provision of the plan and do not cause the plan to fail to qualify under §I RC 401; (5)
adopt sample or model plan amendments published by the Internal Revenue Service which
provide that their adoption will not result in the employer losing reliance on the Opinion Letter;
(6) amend to adjust for limitations provided under §§ IRC 415, 402(g), 401(a)(17) and 414(q)(1)
(B) to reflect annual cost of living increases, other than or to add automatic cost-of-living
adjustments to the plan; (7) make interim amendments or discretionary amendments that are
related to a change in qualification requirements , and (8 ; (8) amend the plan to refect a change
of a Provider’s name; and (9) make amendments necessary pursuant to resolving a compliance
deficiency pursuant to a closing agreement under the Employee Plans Compliance Resolution
System. An employer that amends the plan for any other reason will no longer have reliance on
the Opinion Letter.
(Note to reviewer: The above provision, limiting the ability of the Adopting Employer to amend the plan, would not preclude the employer, in cases where the employer is switching from an individually designed plan or from one Pre-approved Plan to another, from attaching to the plan a list of the section “411(d)(6) protected benefits” that must be preserved. (See LRM #66). Such a list would not be considered an amendment to the plan.)
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