76. Vesting - plan termination

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(d)(3), Treas. Reg. 1.411(a)-4(a), 1.411(a)- 4T

Document Provision: _____

Sample Plan Language:

In the event of the termination or partial termination of this plan, the rights of all affected employees to benefits accrued to the date of such termination or partial termination (to the extent funded as of such date) shall be nonforfeitable.

(Note to reviewer: A plan will not violate the nonforfeitability requirement of IRC 411 merely because in the event of termination an employee does not have any recourse toward satisfaction of his nonforfeitable benefits from other than plan assets or the Pension Benefit Guaranty Corporation.)

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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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