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
Statement of Requirement: Rev. Proc. 2017-41, secs. 7 2023-37, 12.03(1),
8.061 3.05, and 8.07 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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