86. Conflict with insurance contracts
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: Treas. Reg. 1.401-1(a)(3)(iii); Rev. Proc. 2023-37, 9.02(7) and 12.03(5)
Document Provision: _____
163 | Defined Benefit Plan LRM Package 06/2026
Sample Plan Language:
In the event of any conflict between the terms of this plan and the terms of any insurance contract issued hereunder the plan provisions shall control.
(Note to reviewer: Alternatively, the plan may provide that only contracts that conform to the terms of the plan will be issued.)
Get a plain-English answer with a citation back to this text.
Ask AI about this code