81. Failure of qualification

Publication 6165 — Defined Benefit Listing of Required Modifications and Information Package (LRM) · 2026-10-03 edition · updated 2026-10-04 · United States

162 | Defined Benefit Plan LRM Package 06/2026

Statement of Requirement: Rev. Proc. 2023-37, 12.03(1), 13.05, and 25.04

Document Provision: _____

Sample Plan Language:

If the employer's plan fails to attain or retain qualification, such plan will no longer participate in this Pre-approved Plan and will be considered an individually designed plan.

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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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