82. RESERVED 83. RESERVED 84. Crediting service with predecessor 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: IRC 414(a)

Sample Plan Language:

If the employer maintains the plan of a predecessor employer, service with such employer will be treated as service for the employer.

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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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